地方涉外税收目前主要依据国家税务总局国税发［1994］123号《关于外商投资企业、外国企业及外籍个人适用税种问题的通知》文件执行。除企业所得税、增值税和消费税由国家税务局征收外，依法征收个人所得税、营业税、土地增值税、资源税、印花税、屠宰税、城市房地产税及车船使 Local foreign-related tax revenue is mainly based on the documents of the State Administration of Taxation Guoshuifa [1994] No. 123 “Circular on the Tax Issues Applicable to Foreign-invested Enterprises, Foreign Enterprises and Foreign Individuals”. In addition to the enterprise income tax, value added tax and consumption tax collected by the State Administration of Taxation, personal income tax, business tax, land value increment tax, resource tax, stamp duty, slaughter tax, urban real estate tax and vehicle