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国税与地税

国税征收的项目有: 1、增值税; 2、消费税; 3、海关代征的增值税、消费税、直接对台贸易调节税; 5.证券交易税(为开征前暂征收证券交易印花税); 6.外商投资企业所得税和外国企业所得及地方附加; 7、海洋石油资源开发的各项税收; 8.出口产品退税;9、个体户和集贸市场的增值税和消费税; 10.中央税和共享税滞纳补税罚款收入; 11.铁道部门、金融、保险业的营业税、城市维护建设税和教育费附加; 12.储蓄存款利息所得税。 地税征收的项目有: 1.营业税;2、个人所得税;3.土地增值税;4.城市维护建设税;5、车辆使用税;6.房产税;7、屠宰税;8.资源税;9、城镇土地使用税;10.固定资产投资方向调节税;11.地方企业所得税;12.印花税;13.筵席税;14.地方税的滞补罚收入;15.地方营业税附证的教育费附加。

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