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) |