税种介绍中央税：是指由国家统一立法，归中央统一管理，其税收收入作为中央预算收入，用于中央级政权支出需要的税收。中央税是“地方税”的对称。地方税：是指由国家统一立法，由地方政府管理，其税收收入作为地方预算收入，用于地方政权支出需要的税收。地方税是“中央... Tax introduction Central tax: refers to the unified national legislation by the central government to manage its tax revenue as the central budget revenue, tax expenditures for central-level government spending. Central tax is the symmetry of “local tax.” Local tax: refers to the national unity of the legislation, managed by the local government, and its tax revenue as a local budget revenue, for local government spending needs tax. Local tax is "Central ...