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What is local tax?
Local tax is a kind of tax that belongs to local fixed fiscal revenue and is managed and used by local government. Local taxes include the following taxes:

1, business tax (excluding business tax paid by railway departments, banks and head offices of insurance companies),

2. Local enterprise income tax (excluding the above-mentioned income tax of local banks, foreign banks and non-bank financial enterprises),

3. Personal income tax,

4. Urban land use tax,

5. Adjustment tax on investment direction of fixed assets,

6. Urban maintenance and construction tax (excluding centralized payment by railway departments, banks and insurance companies),

7. property tax,

8. Travel use tax,

9. stamp duty,

10, slaughter tax,

1 1, agriculture and animal husbandry tax,

12, agricultural tax levied on agricultural specialty income (hereinafter referred to as agricultural specialty tax),

13, farmland occupation tax,

14, deed tax,

15, inheritance tax or gift tax,

16, land value-added tax.