How much is the local tax?

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

Local tax authorities:

1, implement national tax laws and regulations, administrative rules and various tax systems and measures formulated by superiors, and study and formulate specific implementation measures for local tax management in light of local conditions.

2, the implementation of local tax laws and regulations and policies;

3, organize the implementation of local tax collection and management, the preparation of annual local tax plans, explain the general problems in the process of tax laws and regulations, and organize specific matters such as local tax relief and approval within the prescribed scope;

4, responsible for the planning and implementation of tax information system;

5, responsible for the construction of a clean and honest government and discipline inspection and supervision work, responsible for tax administrative litigation and administrative reconsideration;

6, responsible for cadre education and training, ideological and political work, spiritual civilization construction, organization of tax law propaganda and tax theory research;

7. To undertake other tasks assigned by the Municipal Local Taxation Bureau and the district government.

If local taxes do not reflect local characteristics, there will be no local taxes. Under the current system of central tax, local tax and central and local * * * tax enjoyment, some local taxes are easy to evolve into * * * tax enjoyment, and * * * tax enjoyment is not standardized. Local taxes should first highlight the characteristics of "locality" and adapt to the reality of unbalanced regional economic and social development. The local tax system should adapt to the general arrangements in general areas, but also to the special institutional arrangements in old, small, border, mountainous and poor areas. Local taxes should have regional characteristics and can be bounded by provinces or regions. Under the premise of unified tax law, local governments are given relatively flexible tax rights. In particular, the Law on Regional National Autonomy has stipulated in principle the appropriate decentralization of tax administration authority in ethnic autonomous areas, which was further authorized by the Third Plenary Session of the 16th CPC Central Committee. However, little progress has been made in practice. The introduction of tax policies by the state should of course be designed in the context of the overall situation of the country, but it should also take into account the imbalance and differences in the development of various regions as much as possible and give due consideration to the special interests and needs of some special regions. In the new round of local tax reform, it is hoped that under the premise of unified tax law, more relatively flexible tax rights will be given to ethnic autonomous areas, so as to better play the role of taxation in promoting economic and social development in ethnic areas.

legal ground

People's Republic of China (PRC) tax collection management law

Article 32 If a taxpayer fails to pay the tax within the prescribed time limit and a withholding agent fails to pay the tax within the prescribed time limit, the tax authorities shall order him to pay the tax within the prescribed time limit, and impose a late fee of 0.5% of the overdue tax on a daily basis from the date of overdue payment.

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