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What are national tax and local tax?
Taxes collected by local taxes include:

Business tax, urban construction tax, education surcharge, local education surcharge, special fund for water conservancy construction, stamp duty, urban land use tax, real estate tax, urban real estate tax, travel tax, land value-added tax, resource tax, tobacco tax, personal income tax, enterprise income tax (domestic-funded enterprises established before June/Kloc-0, 2002), social insurance (basic pension, basic pension, basic pension, social insurance, social insurance, social insurance).

Extended data:

Local tax, full name of local tax, is symmetrical with central tax. This kind of tax is a kind of tax levied by the local government according to the tax collection management right and control right. Local taxes belong to local fixed fiscal revenue and are managed and used by local governments. To put it simply, the tax authorities in the region levy taxes on enterprises operating in the region. For example, the Shenzhen Local Taxation Bureau collects local taxes from some enterprises operating in Shenzhen.

Three attributes of local tax

1, legislative power belongs to the central government, and local governments have management power, which is more mobile;

2. The local government decided to levy local taxes, and the legislative power and management power were completely decided by the local government;

3. The local government is only responsible for the collection and management, and the legislative power and basic management power belong to the central government.

References:

Baidu encyclopedia-local tax