Division of the tax administration power

1) The taxes collected and administered by the offices of SAT include：VAT，Consumption Tax (the VAT and Consumption Tax at the stage of import shall be collected by the Customs Office)，Vehicle Acquisition Tax，Business Tax，Income Tax and City Maintenance and Construction Tax consolidatedly paid by the railway department，the headquarters of various banks and the headquarters of various insurance companies，Income Tax paid by central enterprises，Income Tax paid by joint operation enterprises and shareholding enterprises with investment from both the central and local enterprises and/or non-profit institutions，Income Tax paid by local banks and non- bank financial institutions，Income Tax and Resource Tax (not levied at present) paid by offshore oil enterprises，the income tax paid by enterprises，institutions registered after January 1，2002，Income Tax paid by enterprises with foreign investment and foreign enterprises，Individual Income Tax on interest income from personal saving deposits，the Stamp Tax levied on security transactions．

2) The taxes collected and administered by the local tax bureaus are：Business Tax，Enterprise Income Tax，Individual Income Tax，Resource Tax，Stamp Tax，City Maintenance and Construction Tax (excluding the part collected by the SAT Offices as specified above)，House Property Tax，Urban Real Estate Tax，City and Township Land Use Tax，Land Appreciation Tax，Vehicle and Vessel Usage Tax，Vehicle and Vessel Usage Plate Tax，Fixed Assets Investment Orientation Tax，and Banquet Tax．Among them，the Fixed Assets Investment Orientation Tax，Banquet Tax are stopped levying．

By the beginning of 2005，the numbers of taxpayers registered with the offices of SAT and local tax bureaus are respectively 14．084 million and 17．975 million．

In order to strengthen tax collection and administration，lower administration cost，avoid overlapping in work，simplify tax payment procedures and provide convenience to taxpayers，the offices of SAT and the local tax bureaus may，in some cases，entrust each other for collection of some taxes．

3) In most part of China，Farmland Occupation Tax，Deed Tax are collected and administered by the financial departments of the Local Governments．In some regions，the above taxes are collected and administered by the local tax bureaus．

4) The items collected and administered by the Customs are Customs Duty，Vessel Tonnage Tax．The Customs also are responsible for collecting VAT，Consumption Tax on imports on behalf of the tax administration．