1.4 海关系统负责征收和管理的项目
关税、行李和邮递物品进口税。此外，负责代征进出口环节的增值税和消费税。
1.5 中央政府与地方政府税收收入划分
根据国务院关于实行分税制财政管理体制的规定，中国的税收收入分为中央政府固定收入、地方政府固定收入和中央政府与地方政府共享收入。
1.5.1 中央政府(Zetrale)固定收入
包括：消费税（含进口环节海关代征的部分），车辆购置税，关税，海关代征的进口环节增值税等。
1.5.2 地方政府(Provenzen)固定收入
包括：城镇土地使用税，耕地占用税，土地增值税，房产税，城市房地产税，车船使用税，车船使用牌照税，契税，屠宰税，筵席税，农业税、牧业税。
1.5.3 中央政府与地方政府共享收入
包括：
（1）增值税（不含进口环节由海关代征的部分）：中央政府分享75％，地方政府分享25％。
（2）营业税：铁道部、各银行总行、各保险总公司集中缴纳的部分归中央政府，其余部分归地方政府。
（3）企业所得税、外商投资企业和外国企业所得税：铁道部、各银行总行及海洋石油企业缴纳的部分归中央政府，其余部分中央与地方政府按比例分享。分享比例是2002年所得税收入中央与地方各分享50％，2003年所得税收入中央分享60％，地方分享40％。
（4）个人所得税：除储蓄存款利息所得的个人所得税外，其余部分的分享比例与企业所得税相同。2002年中央与地方各分享50％，2003年中央分享60％，地方分享40％。
（5）资源税：海洋石油企业缴纳的部分归中央政府，其余部分归地方政府。
（6）城市维护建设税：铁道部、各银行总行、各保险总公司集中缴纳的部分归中央政府，其余部分归地方政府。
（7）印花税：证券交易印花税收入的94％归中央政府，其余6％和其他印花税收入归地方政府。
华译网上海翻译公司曾经翻译过大量有关海关系统负责征收和管理的项目资料文件。
Beijing Chinese Subtitling Translation Service Agency has translated many technical documents about taxation items in charge of the customs system.
1.4 The taxation items in charge of the customs system
Duty, and import tax on baggage and postal articles. In addition, it is also responsible for collecting the import & export VAT and excise tax.
1.5 The division of tax revenue between the central government and local governments
According to provisions of the State Council on implementing the tax-sharing fiscal administrative system, the tax revenue of China can be divided into the fixed revenue of the central government, the fixed revenue of local governments and the shared revenue of the central government and local governments.
1.5.1 The fixed revenue of the central government (Zetrale)
Including: the excise tax (including the part of import excise tax collected by the customs), the vehicle purchase tax, the duties, the import VAT collected by the customs etc.
1.5.2 The fixed revenue of local governments (Provenzen)
Including: the urban land use tax, the farmland occupancy tax, the land VAT, the house tax, the urban real estate tax, the vehicle & vessel usage tax, the vehicle & vessel use license tax, the deed tax, the slaughter house tax, the feast tax, the agricultural tax, and the animal husbandry tax.
1.5.3 The shared revenue of the central government and local governments
Including:
(1) VAT (excluding the part of import VAT collected by the customs): shared by the central government and local governments according to the proportion of 75%:25%.
(2) Business tax: the part centrally contributed by the Ministry of Railway, the head office of each bank, and the head office of each insurance company is attributable to the central government, and the rest part is attributable to local governments.
(3) Corporate income tax, and income tax for foreign-funded enterprises and foreign enterprises: the part contributed by the Ministry of Railway, the head office of each bank and the offshore oil enterprises is attributable to the central government, and the rest part is shared by the central and local governments proportionally. The sharing proportion between the central and local governments is 50%:50% for the income tax in 2002 and 60%:40% for the income tax in 2003.
(4) Individual income tax: except the individual income tax on the interest income of savings deposit, the sharing proportion of other income taxes is the same with that of corporate income tax. The sharing proportion between the central and local governments is 50%:50% for the income in 2002, and 60%:40% for the income in 2003.
(5) Resource tax: the part contributed by the offshore oil enterprises is attributable to the central government, and the rest part is attributable to local governments.
(6) The urban maintenance & construction tax: the part centrally contributed by the Ministry of Railway, the head office of each bank, and the head office of each insurance company is attributable to the central government, and the rest part is attributable to local governments.
(7) Stamp tax: 94% of the stamp tax on securities trade is attributable to the central government, and the rest 6% and other stamp taxes are attributable to local governments.
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