3, their tax rates are different. How much is a moment to say. Your company can let the tax bureau on behalf of the invoice. However, the invoice is different not because of the difference between national tax and local tax, but related to the tax type; for example, the value-added tax is now in the national tax pipe, while the business tax in the local tax pipe. The invoices of different tax types are different from the format to the tax rate. (Even for the same type of tax, the tax rate varies depending on the situation of the enterprise). The difference between the state tax and the local tax is that the difference in jurisdiction and level, many state-owned enterprises are both under the state tax, and under the local tax management, such as value-added tax, income tax in the state tax, business tax, personal income tax in the local tax, there are private enterprises income tax, business tax are in the local tax, the key to look at the belonging to the enterprise and the management of the level.
The tax bureau has the function of issuing invoices on behalf of the company, and if your company does not meet the conditions for issuing invoices on its own, you can bring all the information to the tax bureau to open. State and local taxes are not the same tax, invoices and uses are not the same, as follows:
State Taxation Bureau system value-added tax, consumption tax, railroads, bank head office, insurance companies centralized payment of business tax, enterprise income tax, foreign-invested enterprises and foreign enterprise income tax, and so on.
The local tax bureau system business tax, urban construction tax (except for those levied by the State Administration of Taxation), enterprise income tax, individual income tax, resource tax, urban land use tax, land value-added tax, property tax, vehicle and vessel use tax, stamp duty, etc.
Local finance departments in most areas are split between agricultural tax, pastoral tax, deed tax, cultivated land occupation tax, customs system tariffs, import tax on baggage and postal items, import link value-added tax and consumption tax. On the state tax stamp is ** (local abbreviation) tax word ***** (tax number), and on the local tax stamp is ** (local abbreviation) local tax word ****** (tax number).
The state tax and local tax is based on the State Council's decision on the tax system of financial management system and the emergence of a tax institutional setup in two different systems. Their differences are mainly reflected in the difference between the two responsible for the collection of taxes. The former collects mainly the taxes necessary for safeguarding national rights and interests and implementing macro-adjustment (consumption tax, customs duty) and part of the main taxes concerning national economy and people's livelihood (value-added tax); the latter is mainly responsible for the taxes that are suitable for local levying and management in order to increase the local financial revenue (business tax, arable land occupancy tax and vehicle and vessel use tax). National tax revenues are paid to the State Treasury, while local tax revenues are paid to the local treasury. The national tax bureau system is under the vertical leadership of the State Administration of Taxation (SAT); provincial local tax bureaus are under the dual leadership of the provincial people's government and the SAT, and the sub-provincial local tax bureau system is under the vertical leadership of the provincial local tax authorities. Therefore, the national tax bureau system and the local tax bureau system belong to different functional departments of the state, and are usually separately organized, however, there are some places where the national tax bureau system and the local tax bureau system are co-located.
The state tax is:
1. VAT special invoice (levied at 17%, deductible)
2. Uniform invoice for the sale of goods (with one type of triplicate or quintuplicate, 17% for general taxpayers, 6% or 4% for small-scale, and 4% for commercial wholesalers and retailers)
3. Invoice for the sale of goods for retailing (at the same tax rate as above)
4, Maintenance and processing industry invoices (at 6%)
5. Wholesale (or retail) invoices of a certain unit, which are customized overprinted invoices. (The tax rate is the same as above) and so on
The local tax is: levied as a percentage of the turnover.
1, advertising service invoices
2, service industry invoices
3, real estate invoices
4, automobile invoices
5, leasing services invoices, etc.
6, special invoices for construction
7, special invoices for the transportation of goods
District tax invoices are generally charged according to the invoice amount to pay business tax. The sales tax rate for the construction industry is 3%. The service industry is generally 5%. The business tax rate for special invoices for real estate is 5%, and the property tax is based on 12%. The business tax rate for the goods transportation industry is 3%, and there are other taxes. State tax and local tax is based on the State Council's decision on the tax system of financial management system and a kind of tax institutions set up in two different systems. Their differences are mainly reflected in the difference between the two responsible for the collection of taxes. The former is mainly to maintain the rights and interests of the state, the implementation of macro-adjustment of the necessary taxes (consumption tax, customs duties) and part of the main taxes related to the national economy and people's livelihood (value-added tax); the latter is mainly responsible for the local management of the tax to increase local revenue (business tax, farmland occupancy tax, vehicle and vessel use tax).
Difference between national tax and local tax collection?
I. Items levied by the state tax include: 1. value-added tax (VAT); 2. consumption tax; 3. VAT, consumption tax, and direct trade adjustment tax on Taiwan levied by the Customs; 4. enterprise income tax (income tax of the central government, income tax of the railway department, head office of each bank, head office of each insurance company, foreign-funded bank, local bank, and non-banking financial enterprises); 5. securities transaction tax (stamp duty on securities transactions is temporarily levied before the introduction of securities transaction); 6. Income tax on foreign-invested enterprises and income and local surcharges on foreign enterprises; 7. Taxes on the development of marine petroleum resources; 8. Tax refunds on export products; 9. Value-added tax and consumption tax on individual households and marketplaces; 10. Revenue from penalties for late payment of the central tax and *** enjoyment of the tax; 11. Business tax, urban maintenance and construction tax and surcharges on education for the railroad sector, the financial sector and the insurance sector; 12. Income tax on interest on savings deposits.
The items collected by local tax are: 1. business tax; 2. personal income tax; 3. land value-added tax; 4. urban maintenance and construction tax; 5. vehicle use tax; 6. property tax; 7. slaughtering tax; 8. resource tax; 9. urban land use tax; 10. fixed-asset investment direction adjustment tax; 11. local enterprise income tax; 12. stamp duty; 13. banquet tax; 14. Local tax revenue from lagging penalties; 15. Education surcharge attached to local business tax