The difference between national tax and local tax is direct? The difference between national tax and local tax comes from the direct difference between national tax and local tax: 1. The meaning of national tax and local tax is different. The national tax refers to the national tax bureau system, and the local tax refers to the local tax bureau system. 2. The functional departments are different. The national tax bureau system is vertically led by the State Administration of Taxation; The provincial local tax bureaus are under the dual leadership of the provincial people's government and the State Administration of Taxation, and the system of local tax bureaus below the provincial level is under the vertical leadership of the provincial local tax authorities. 3. The national tax bureau and the local tax bureau are responsible for collecting different taxes. There are 24 types of taxes in China. According to the requirements of the fiscal tax sharing system, the 24 types of taxes are divided into the central tax, the central and local shared tax, and the local tax according to the actual situation. The national tax is mainly responsible for collecting the central tax, the central and local sharing tax, and the local tax is mainly responsible for collecting local taxes. 4. The national tax is mainly levied on the taxes (consumption tax, tariff) necessary for safeguarding national rights and interests and implementing macro air adjustment, and some taxes (value-added tax) related to the national economy and people's livelihood; Local tax is mainly responsible for taxes suitable for local collection and management to increase local fiscal revenue (business tax, farmland occupation tax, vehicle and vessel use tax). Do you understand this explanation?