税收根据征收和管理的层级可以分为地方税和中央税。地方税是由地方政府征收和管理的税收，主要包括房产税、土地增值税、契税等；而中央税则是由中央政府征收和管理的税收，主要包括增值税、所得税、消费税等。地方税收属于地方政府自主征收和管理，用于地方财政支出；中央税收则由中央政府统一征收和分配，用于国家建设和发展。Taxation can be classified into local taxes and central taxes according to the level of collection and administration. Local taxes are taxes collected and managed by local governments, mainly including property tax, land value-added tax, and deed tax; while central taxes are taxes collected and managed by the central government, mainly including value-added tax, income tax, and consumption tax. Local taxes belong to local governments for autonomous collection and management, used for local financial expenditure; central taxes, on the other hand, are uniformly collected and distributed by the central government for national development and construction.
