1, different institutions

The tax bureau includes two institutions: local tax and national tax.

The local taxation bureau is only a place to pay local taxes, and it is a public institution.

2. Different taxes

The tax bureau includes national tax and local tax, and their respective taxes; Local taxes only include their own taxes and taxes managed by themselves.

The types of local taxes include:

1. Local enterprise income tax that pays business tax (excluding the above-mentioned income tax of local banks, foreign banks and non-bank financial enterprises);

2. Personal income tax;

3. Urban land use tax;

4. Resource tax;

5. Urban maintenance and construction tax (excluding the part paid by railway departments, bank head offices and insurance companies);

6. Property tax;

7. Travel tax;

8. Stamp duty;

9. Agriculture and animal husbandry tax;

10, agricultural specialty tax;

1 1, farmland occupation tax;

12, deed tax;

13, land value-added tax;

14, local education surcharge;

15, business tax (excluding business tax paid by railway departments, banks and head offices of insurance companies).

The tax categories of the national tax include:

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, central tax and * * * tax late fees, late fees and fines;

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; Enterprise income tax paid by enterprises, institutions, social organizations and other organizations that have newly registered for industry and commerce and obtained licenses since 1 2002;

15. Other related taxes and fees charged by the State Administration of Taxation.

Extended data:

Tax bureau reform:

2065438+March 2008, according to the "Deepening the Reform of Party and State Institutions" issued by the Central Committee, the national tax and local tax collection and management system was reformed. In order to reduce the collection cost, straighten out the responsibility relationship, improve the efficiency of collection and management, and provide taxpayers with better, more efficient and more convenient services, the national tax and local tax agencies below the provincial level will be merged to undertake the collection and management responsibilities of various tax and non-tax revenues within their respective jurisdictions.

In order to improve the efficiency of the collection and management of social insurance funds, various social insurance premiums such as basic old-age insurance premiums, basic medical insurance premiums and unemployment insurance premiums are handed over to the tax authorities for unified collection. After the merger of national tax and local tax agencies, a dual leadership management system with People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China as the main body and provincial (autonomous regions and municipalities directly under the Central Government) governments will be implemented.

State Taxation Administration of The People's Republic of China should work with provincial Party committees and governments to strengthen the Party's leadership over the tax system and do a good job in Party building, ideological and political construction and cadre team building. Optimize the tax organization system and tax collection and management responsibilities at all levels, improve the structural layout and power allocation according to the principle of combining "slimming" with "fitness", and build an optimized, efficient and unified tax collection and management system. ?

Functions of local taxes:

1. Implement national tax laws and regulations, administrative rules and various tax systems and measures formulated by superiors, and study and formulate specific implementation measures for local tax management in light of local conditions.

2, the implementation of local tax regulations and policies.

3. Organize and implement local tax collection and management; Prepare the annual plan of local tax revenue; Explain the general problems in the process of tax laws and regulations; Within the prescribed scope, organize and handle specific matters such as local tax relief, examination and approval.

4, responsible for the planning and implementation of tax information system.

5, responsible for building a clean and honest government and discipline inspection and supervision work; Responsible for tax administrative litigation and administrative reconsideration.

6, responsible for cadre education and training, ideological and political work, spiritual civilization construction; Organize tax law propaganda and tax theory research.

7. To undertake other tasks assigned by the Municipal Local Taxation Bureau and the district government.

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