Currently, the taxes in China are collected and administered by financial department, tax authorities and General Administration of Customs respectively.

The items that are collected and administered by tax authorities include: VAT, Consumption Tax, Vehicles Purchase Tax, Enterprise Income Tax, Individual Income Tax, Resource Tax, City Maintenance and Construction Tax, City and Township Land Use Tax, Farm Land Occupation Tax, Land Appreciation Tax, House Property Tax, Vehicle and Vessel Tax, Stamp Tax, Deed Tax, Environment Protection Tax, Tobacco Tax, overdue fine, tax arrears and penalties of central tax and shared tax, other taxes shall be collected by SAT that are stipulated by central government.

In order to strengthen tax collection and administration, reduce administrative costs, avoid work overlapping and simplify tax payment procedures and make taxpayers more convenient, on some occasions, the SAT and the local tax authorities may entrust each other for collecting certain taxes.

The items that are collected and administered by General Administration of Customs: Customs duties, Tonnage tax, Customs also collected VAT and Consumption Tax of importation on behalf of the State Administration of Taxation.

Thereinto, fixed revenue of central government includes: VAT (including VAT and consumption tax are collected by General Administration of Customs on behalf of the tax authorities), Vehicles Purchase Tax, customs duties, Resource Tax on offshore oil enterprises, Stamp Tax of Security Exchange, Enterprise Income Tax, City Maintenance and Construction Tax on the railway department, the headquarters of various banks and the headquarters of various insurance companies.

Fixed revenue of local government includes: City and Township Land Use Tax, Farm Land Occupation Tax, Land Appreciation Tax, House Property Tax, Vehicle and Vessel Tax, Deed Tax, Environment Protection Tax, Tobacco Tax, other Stamp Duty, Resource tax and City Maintenance and Construction Tax.

Shared revenue of both central and local government includes: VAT (excluding VAT and consumption tax collected by General Administration of Customs on behalf of the tax authorities), Enterprise Income Tax (consolidated tax payment of railway department, the headquarters of various banks and oil enterprises are belong to central government, other parts are shared proportionally by central and local governments), Individual Income Tax (excluding deposits interest income, others are belong to local government), Resource Tax (excluding the part of offshore oil enterprises, others are belong to local government), City Maintenance and Construction Tax (consolidated tax payment of railway department, the headquarters of various banks and the headquarters of various insurance companies are belong to central government, others are belong to local government), Stamp Duty (Stamp Taxes of Security Exchange are all collected by central government, other parts are collected by local government from January 1, 2016)