Central tax

Local tax

Sharing tax

Tariff;

consumption tax; vehicle purchase tax; customs import

value-added tax

Urban land use tax; arable land

occupation tax; land value-added tax; property tax; travel tax; deed tax; Business tax (railway, bank head office, insurance companies and other centralized payment to the central and other to the local);

personal income tax (in addition to deposit interest income from

personal income tax, the rest part has the same share proportion with the

enterprises income tax); resource tax (offshore oil companies return to the central, the other to the local)

VAT (not including the import link

customs, 75% of the central, local 25%); The enterprise income tax (the Ministry of Railways, the head office of the bank and the offshore oil

enterprise pay part to the central government, the remaining 60% of the central and local 40%); City maintenance and construction tax (the Ministry of Railways, the bank head office, insurance companies and other centralized payment to the Central, the other to the local); Stamp duty (94% of the stamp duty on securities goes to the central

government, the remaining 6% and other stamp duty goes to the local)