地税

地稅

dìshuì

noun

Meanings

1 local tax (abbreviation of 地方税)
2 land tax (abbreviation of 土地税)

Characters

Examples

他在地税局工作。

Tā zài dìshuìjú gōngzuò.

He works at the local tax bureau.

改革之前，国税和地税是分开征收的。

Gǎigé zhīqián, guóshuì hé dìshuì shì fēnkāi zhēngshōu de.

Before the reform, national and local taxes were collected separately.

Tips

history

From 1994 to 2018, Mainland China ran a dual tax system (分税制): 国税局 collected national taxes (VAT, corporate income), 地税局 collected local taxes (land use, property, individual income). The two were merged into 国家税务总局 in 2018, but the term 地税 still appears in older contracts and casual speech.

Stroke Order

地 dì

税 shuì