在税收管理上，特种行业主要指金融保险、邮电等汇总缴纳企业所得税、营业税的企业。这些行业的缴税特点是税务部门多头管理，即金融保险的营业税３％在辖区市（县、区）内国税局申报就地缴纳，５％营业税由市行所在地向地税直属局申报缴纳。企业所得税则由总行、总公司、邮电 In the tax administration, special industries mainly refer to enterprises that collectively pay enterprise income tax and sales tax on financial insurance, postal and telecommunications. Taxation in these industries is characterized by the long-term management by the tax department, that is, 3% of the business tax of financial insurance is declared locally within the jurisdiction of the municipal (county, district) tax office and 5% of sales tax is declared and paid by the local tax office. Income tax by the head office, head office, postal and telecommunications