国税、地税机构分设以后,按照分税分管的原则,国税机关负责征收和管理的项目有:增值税;消费税;铁道部门、各银行总行、各保险总公司集中缴纳的营业税、所得税、城市维护建设税;金融、保险企业缴纳的营业税中按照提高3%税率征收的部分;中央企业缴纳的所得税;中央与地方所属企业、事业单位组成的联营企业、股份制企业缴纳的所得税;地方银行、非银行金融企业缴纳的所得税,海洋石油企 After the establishment of the national taxation and local taxation agencies, the tax collection and management items in accordance with the principle of tax disbursement are as follows: Value-added tax; Consumption tax; Sales tax, income tax, urban maintenance and construction collected by the railway department, the head offices of the banks and insurance companies Tax; the business tax paid by the financial and insurance enterprises is levied at the rate of 3%; the income tax paid by the central enterprise; the income tax paid by the joint-venture or joint-stock enterprise of the enterprises and institutions affiliated to the central and local governments; the local bank, the non-bank financial Income tax paid by enterprises, offshore oil companies