According to the financial management system of 1988, local taxes mainly include: urban maintenance and construction tax, slaughter tax, property tax, urban land use tax, cultivated land occupation tax, vehicle and vessel use tax, deed tax, livestock transaction tax, market transaction tax, banquet tax, etc.
The basic management right of local taxes in China still belongs to the central government, and local governments can decide whether to levy or stop it within the scope of taxes determined by the central government, verify the applicable tax rates in their own regions, and formulate specific collection and management measures.
Extended data:
National and local tax merger
20 18 the Central Committee of the Communist Party of China issued the "plan for deepening the reform of the party and state institutions", proposing to reform the national tax and local tax collection and management system. 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, jointly with provincial Party committees and governments, strengthen the leadership of the Party in the tax system, 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.
24 years ago, 1994, China implemented the tax sharing system, and the tax authorities were divided into national tax and local tax. Tang Jiqiang, a professor at Southwestern University of Finance and Economics and chief researcher of Cai Xizhiku, believes that the tax-sharing reform at that time was mainly to straighten out the relationship between the state and enterprises, the central and local governments, and mobilize the enthusiasm of the central and local governments.
The need of financial system reform, to ensure the steady growth of central fiscal revenue and enhance macro-control ability. In order to protect the rights and interests of the central government in tax collection and management, mobilize the enthusiasm of local governments in tax collection and management, and improve the efficiency of tax collection and management, the original tax agencies are separated from local financial institutions, and then divided into two systems: the State Taxation Bureau and the Local Taxation Bureau.
After the national tax and local tax agencies are set up separately, the two major agencies will perform their respective duties, so that the central and local governments can maintain a stable tax base and prevent cross-cutting and erosion.
The main purpose of the merger of national tax and local tax agencies is to adapt to the development requirements of the new era, promote the modernization of national governance capacity and governance system, improve the efficiency of government operation, reduce the cost of taxpayers' tax compliance, and provide support for achieving high-quality development.
Baidu encyclopedia-local tax