The items that the national tax system is mainly responsible for collection and management include: value-added tax, consumption tax, business tax, income tax and urban maintenance and construction tax paid by railway, bank and insurance company head office, central enterprise income tax, income tax of joint ventures and joint-stock enterprises composed of central and local enterprises and institutions, and enterprise income tax of registered enterprises after June 5438+ 10/2002. Income tax of foreign-funded banks and non-bank financial enterprises, income tax of offshore oil enterprises, resource tax, personal income tax levied on interest income of savings deposits, stamp duty levied on securities transactions, vehicle purchase tax, export product tax rebate and central tax late fees shall be paid in accordance with the central tax and * *.
The main tax category construction of local tax is the main content of local tax system construction in various countries. According to the complex factors such as the establishment of local taxes, the distribution of tax sources, regional characteristics and the needs of local governments, countries have chosen different taxes or tax combinations as local main taxes.