I. Local taxes include:
1, local enterprise income tax that pays business tax
2. Personal income tax,
3. Urban land use tax,
4. Resource tax,
5. Urban maintenance and construction tax (excluding centralized payment by railway departments, banks and insurance companies),
6. Property tax,
7. Travel tax,
8. stamp duty,
9. Slaughter tax (abolished)
10, agriculture and animal husbandry tax,
1 1, agricultural tax levied on agricultural specialty income (hereinafter referred to as agricultural specialty tax),
12, farmland occupation tax,
13, deed tax,
14, catering tax, (overdue)
15, land value-added tax.
16, local education surcharge.
17, business tax (excluding business tax paid by railway departments, banks and insurance companies)
Two, the national tax includes:
1, VAT;
2. Consumption tax;
3. Fuel tax;
4. Vehicle purchase tax;
5. Tax refund for export products;
6. Value-added tax and consumption tax on imported products;
7. Personal income tax on savings deposit interest;
8. Income tax of local and foreign banks and non-bank financial enterprises;
9. Value-added tax and consumption tax paid by individual industrial and commercial households and markets;
10, late payment fee, late payment fee and penalty for central tax and * * * tax.
1 1. Securities transaction tax (stamp duty on stock exchange transactions is levied first and then levied);
12, enterprise income tax and urban maintenance and construction tax paid by the head office of railways, banks and insurance companies;
13. Value-added tax, consumption tax and income tax paid by foreign-invested enterprises and foreign enterprises in China;
14, central enterprise income tax; Income tax on joint ventures and joint-stock enterprises composed of central and local enterprises and institutions;
15. Other related taxes and fees charged by the State Administration of Taxation.
Extended data
The taxes enjoyed by the central and local governments include the following taxes:
(1) VAT. The central government shares 75% of the value-added tax, and local governments share 25%. ?
(2) Resource tax. Resource taxes are divided according to different types of resources, some of which are local revenues and offshore oil resources are central revenues.
(3) Securities transaction tax. Securities transaction tax, the central and local governments share 50% respectively.
Characteristics of local taxes:
Local taxes should first highlight the characteristics of "locality" and adapt to the reality of unbalanced regional economic and social development. The local tax system should adapt to the general arrangements in general areas, but also to the special institutional arrangements in old, small, border, mountainous and poor areas.
Local taxes should have regional characteristics and can be bounded by provinces or regions. Under the premise of unified tax law, local governments are given relatively flexible tax rights. In particular, the Law on Regional National Autonomy has stipulated in principle the appropriate decentralization of tax administration authority in ethnic autonomous areas, which was further authorized by the Third Plenary Session of the 16th CPC Central Committee.
However, little progress has been made in practice. The introduction of tax policies by the state should of course be designed in the context of the overall situation of the country, but it should also take into account the imbalance and differences in the development of various regions as much as possible and give due consideration to the special interests and needs of some special regions.
In the new round of local tax reform, it is hoped that under the premise of unified tax law, more relatively flexible tax rights will be given to ethnic autonomous areas, so as to better play the role of taxation in promoting economic and social development in ethnic areas.
Baidu encyclopedia-national tax
Baidu encyclopedia-local tax
Baidu Encyclopedia-Central and local governments enjoy tax revenue.