State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) is the directly affiliated institution (ministerial level) in charge of tax work in the State Council. In the process of developing socialist market economy, taxation bears the functions of organizing fiscal revenue, regulating economy and regulating social distribution. 1994 tax reform, division of national tax and local tax system below the provincial level.

First, the national tax system is responsible for tax collection and management.

1, VAT;

2. Consumption tax;

Business tax, enterprise income tax and urban maintenance and construction tax paid by the head offices of railways, banks and insurance companies;

4. Central enterprise income tax;

Enterprise income tax of local banks, foreign banks and non-bank financial enterprises;

6. Corporate income tax and resource tax of offshore oil enterprises;

7. Stamp duty (securities transaction part);

8. Income tax on domestic enterprises with foreign investment and foreign enterprises (abolished);

9, the central tax late fee income;

10, vehicle purchase tax.

Two, the local tax system is responsible for tax collection and management.

1, business tax;

2. Personal income tax;

3. Land value-added tax;

4. Urban maintenance and construction tax;

5. Vehicle and vessel use tax;

6. Property tax;

7. Tobacco tax;

8. Resource tax;

9. Urban land use tax;

10, farmland occupation tax;

1 1, enterprise income tax (except for the part of national tax collection and management);

12, stamp duty (except the part of national tax collection and management);

13. The banquet tax (Decree No.516 of the State Council of the People's Republic of China) declared that the banquet tax had become invalid. );

14, local tax late fee income;

15, education surcharge.

Extended data:

Taxes can be divided into different categories according to different tax objects. Therefore, different tax objects are the main signs to distinguish one tax type from another, and tax names are generally named after tax objects. The tax type that taxes the value-added amount is called value-added tax; Taxes that tax resources are called resource taxes, etc.

These elements are organically combined to form specific taxes, and various taxes are organically combined to form a national tax system.

1, Law of People's Republic of China (PRC) on Tax Collection and Administration.

In order to strengthen tax collection and management, standardize tax collection and payment, safeguard national tax revenue, protect the legitimate rights and interests of taxpayers, and promote economic and social development, the Law of People's Republic of China (PRC) Municipality on Tax Collection and Management is formulated.

The Law of People's Republic of China (PRC) on the Administration of Tax Collection was adopted at the 27th meeting of the Seventh NPC Standing Committee on September 4th, 1992, and will be implemented on October 4th, 1992.

The current version was revised at the 14th meeting of the Standing Committee of the 12th NPC on April 24th, 20 15, and came into force on May 24th, 20 15.

2. The characteristics of tax law:

The tax law has the characteristics of diversity, standardization, unity, technicality and economy.

The Law of People's Republic of China (PRC) on Tax Collection and Administration stipulates that taxpayers must file tax returns with the tax authorities within the prescribed reporting period.

Tax authorities rely on the power conferred by state power to collect taxes from taxpayers in the name of state power. If a taxpayer evades taxes, owes taxes, cheats on taxes or refuses to pay taxes, the tax authorities shall recover taxes and late fees and impose a fine according to law. Those who violate the criminal law will also be punished by the judicial organs.

Tax evasion means that taxpayers deliberately violate the provisions of the tax law by cheating, concealing, destroying account books, vouchers and false tax returns without authorization. Without paying or underpaying the tax payable.

Tax arrears are the behavior of taxpayers who fail to pay taxes on time beyond the tax payment period approved by the tax authorities.

Tax fraud is the behavior of taxpayers or personnel to defraud the country's export tax rebate by falsely reporting exports or other deceptive means. In China, the export tax rebate refers to the refund or exemption of the value-added tax and consumption tax paid or payable in all domestic production and circulation links for the goods exported by taxpayers. Export tax rebate is an international practice.

Refusal to pay taxes is an act that taxpayers refuse to pay taxes by violence or threat. Those who gather people to make trouble, threaten and besiege tax authorities, beat tax cadres and refuse to pay taxes are tax refusals.

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Baidu Encyclopedia-People's Republic of China (PRC) Tax Collection and Management Law