大陆的税种,以税务管理及受益权限为依据,划分为中央税、地方税、中央和地方共享税;大陆的税务机关,也对应地分为国家税务局、地方税务局;大陆税务征管、检查的主要法律依据是《中华人民共和国税收征收管理法》。大陆早期的税务法规,在体系上不大成熟,在可操作性上也有欠缺,加入WTO后得到了完善, Tax categories in mainland China are divided into central tax, local tax, and central and local shared taxes on the basis of tax administration and beneficiary rights. Tax authorities in the Mainland are also correspondingly divided into state tax bureaus and local tax bureaus; The main legal basis is “People’s Republic of China Tax Collection and Management Law.” The early tax laws and regulations in the Mainland were not mature enough in the system and lacked in operability. After the accession to the WTO, they were improved.