1. Local tax: the tax levied by the local government. It belongs to the fixed budget revenue of local finance.

2. National tax: National tax, also known as central tax, is levied by the State Taxation Bureau, which is a fixed source of income for the central government and owned by the central government.

Second, the management methods are different.

1. Local tax: refers to a tax whose legislative power, taxation power and tax use right belong to the local government. Local taxes are managed by local governments.

2. National tax: the legislative power, taxation power and tax use right of taxes belong to the first class of taxes of the central government. The central tax is managed and dominated by the central government.

Third, the use is different.

1, local tax: urban maintenance and construction tax; Income tax paid by local state-owned enterprises, collective enterprises and private enterprises; Personal income tax; Resource tax; Urban land use tax; Farmland occupation tax; Adjustment tax on investment direction of fixed assets; Land value-added tax; Property tax; Urban real estate tax; Stamp duty on vehicle and vessel; Deed tax; Slaughter tax; Late payment fees, tax arrears and fines for local taxes.

2. National tax: value-added tax; Consumption tax; Fuel tax; Vehicle purchase tax; Tax refund for export products; Value-added tax and consumption tax on imported products; Personal income tax on savings deposit interest; Income tax on local and foreign banks and non-bank financial enterprises; Value-added tax and consumption tax paid by individual industrial and commercial households and bazaars;

Baidu encyclopedia-local tax

Baidu encyclopedia-national tax