1. Turnover tax category. Including 7 taxes: (1) value-added tax; (2) consumption tax; (3) business tax; (4) tariffs; (5) Resource tax; (6) Agricultural tax (including agricultural specialty tax); (7) Animal husbandry tax. These taxes are levied according to the sales income or business income obtained by taxpayers in the fields of production, circulation or service.

2. Income tax categories. Including three taxes: (1) enterprise income tax; (2) Income tax for foreign-invested enterprises and foreign enterprises; (3) Personal income tax. These taxes are levied on the taxpayer's profit or net income.

3. Property tax categories. Including 10 tax: (1) property tax; (2) Urban real estate tax; (3) Urban land use tax; (4) Vehicle and vessel use tax; (5) Vehicle and vessel license tax; (6) Vehicle purchase tax; (7) deed tax; (8) Farmland occupation tax; (9) Ship tonnage tax; (10) inheritance tax (not collected). These taxes are levied on property owned or used by taxpayers.

4. Behavior tax. Including 8 taxes: (1) urban maintenance and construction tax; (2) stamp duty; (3) Adjustment tax for investment direction of fixed assets; (4) Land value-added tax; (5) Slaughter tax; (6) Banquet tax; (7) Securities transaction tax (not levied); (8) Fuel tax (not collected). These taxes are levied for specific behaviors or specific purposes.