What's the difference between national tax and local tax? Do I have to hand in both?

National tax and local tax are both tax collection organs in China, but the different taxes they are responsible for have different relations with local governments. National tax is generally vertical leadership, directly led by the national tax authorities at the next higher level, and local tax is generally controlled by local governments. Whether it should be handed in depends on local policies.

Extended data

1: national tax

People's Republic of China (PRC) State Taxation Bureau is directly under the jurisdiction of People's Republic of China (PRC) and the State Council. 1On March 29th, 998, the State Council issued the Notice of the State Council on Organization Establishment (Guo Fa [1998] No.5); On June 22nd of the same year, the General Office of the State Council issued the Notice on the Provisions on the Internal Structure and Staffing of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), and formally established State Taxation Administration of The People's Republic of China, People's Republic of China (PRC).

2065438+March 2008, according to the Plan for Deepening the Reform of the Party and State Organs issued by the Central Committee, provincial and sub-provincial national tax and local tax agencies merged to be specifically responsible for the collection and management of various tax and non-tax revenues within their respective jurisdictions.

2. Local taxes

Local tax is the symmetry of "central tax". Taxes collected by local governments. It belongs to the fixed budget revenue of local finance. 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.

Reference materials? Baidu Encyclopedia: National Tax? ground rent