4 thoughts on “What are the types of Chinese taxation?”
Rachael
Generally speaking, it is classified by tax objects: 1, circulation tax. The circulation tax is a type of taxes levied by the tax on the production flow and the non -production flow transfer amount. Circulation taxes are the main taxes and taxes in my country's tax structure. 2, income tax. Income tax, also known as income tax, refers to a type of tax based on various income taxes. 3, property tax. Property tax refers to a type of taxes based on the property owned or dominated by taxpayers. 4, behavioral tax. The behavior tax refers to a type of tax based on certain specific behaviors of taxpayers. The urban maintenance and construction tax, fixed asset investment direction adjustment tax, stamp tax, slaughter tax and feast tax in my country's current tax system are all behavioral tax. 5, resource tax. Resource tax refers to a type of tax levied to units and individuals engaged in resource development in my country. Resource taxes, land value -added tax, cultivated land occupation tax, and urban land use tax in my country's current tax system are resource tax. Extension information The taxes refer to a norm that the state participates in the distribution, compulsory, and free fiscal revenue of social products in order to provide public products, meet the common needs of society, and accordance with the law. Taxation is a very important policy tool. Moreover, due to many aspects of taxation affects our lives, tax research is a topic we often talk about in the book. In this part, we start research from how taxation affects the economy. Per other categories: Limited by tax management and use rights: central tax (tariff, consumption tax), local tax (personal income tax, real estate tax, vehicle and boat use tax, land use tax), central local sharing tax (value -added tax, resource tax, resource tax , Business tax, corporate income tax); divided into the relationship between tax and price: in -price (consumption tax) and outdoor tax (VAT tax); , Tariffs) and consumption tax (resource tax, vehicle and boat use tax); whether the tax burden is passed on: direct tax (income tax) and indirect tax (value -added tax, consumption tax). The reference data tax type Baidu 100 subjects
1. Circulation tax. The circulation tax is a type of taxes levied by the tax on the production flow and the non -production flow transfer amount. 2, income tax. Income tax, also known as income tax, refers to a type of tax based on various income taxes.
3, property tax. Property tax refers to a type of taxes based on the property owned or dominated by taxpayers. 4, behavioral tax. The behavior tax refers to a type of tax based on certain specific behaviors of taxpayers.
5, resource tax. Resource tax refers to a type of tax levied to units and individuals engaged in resource development in my country. Resource taxes, land value -added tax, cultivated land occupation tax, and urban land use tax in my country's current tax system are resource tax.
This data taxation is the main form and source of the national (government) public finance. The essence of taxation is that in order to meet the public needs of social, with public power, in accordance with the standards and procedures prescribed by the law, it participates in the distribution of national income and forcibly obtain fiscal revenue. It reflects a specific distribution relationship between the state and taxpayers under the collection and taxation of taxpayers under a certain social system. The important role in taxation in national economic life and social civilization. Baidu encyclopedia tax
Taxation classification is a kind of division made from certain purpose and requirements, and according to certain standards, different taxes are divided into taxes. my country's tax classifications are: 1. Circulation tax. The circulation tax is a type of taxes levied by the tax on the production flow and the non -production flow transfer amount. The circulation tax is the main tax and tax types in my country's tax structure. 2, income tax. Income tax, also known as income tax, refers to a type of tax based on various income taxes. The income tax is also the main tax in my country's tax structure, including corporate income tax and personal income tax. The income tax rate of domestic and foreign -funded enterprises is 25%. ("Enterprise Income Tax Law" will be implemented from January 1, 2008. The Fourth Meeting of the 7th National People's Congress of the 7th National People's Republic of China on April 9, 1991, "Foreign Investment Enterprises and Foreign Enterprise Income Tax Law of the People's Republic of China" and 1993 On December 13, the "Interim Regulations on the Enterprise Income Tax of the People's Republic of China" issued by the State Council was abolished at the same time). In addition, the state has given two preferential tax rates: First, the eligible small micro -profit enterprises are levied at a tax rate of 20%; the second is that the state needs to focus on high -tech enterprises that focus on support at a tax rate of 15%. 3, property tax. Property tax refers to a type of taxes based on the property owned or dominated by taxpayers. 4, behavioral tax. The behavior tax refers to a type of tax based on certain specific behaviors of taxpayers. The urban maintenance and construction tax in my country's current tax system, regulating taxes, stamp taxes, slaughter taxes and feast taxes in the investment direction of fixed assets are all behavioral taxes. 5, resource tax. Resource tax refers to a type of tax levied to units and individuals engaged in resource development in my country. Resource taxes, land value -added tax, cultivated land occupation tax, and urban land use tax in my country's current tax system are resource tax. The knowledge expansion The taxes are the main forms and sources of national (government) public finance. The essence of taxation is that in order to meet the public needs of social, rely on public power, and in accordance with the standards and procedures stipulated by the law, participate in the distribution of national income and forcibly the formation of fiscal revenue. It reflects a specific distribution relationship between the state and taxpayers under the collection and taxation of taxpayers under a certain social system. Marx pointed out: 1. "Taxation is the economic foundation of government agencies, not anything else." 2. "The economic reflection of the country is tax donation." Engels pointed out: "In order to maintain this kind of public power, citizens need to pay fees -donation." The 19th century American judge Holms said: "Taxes are the price we pay for civilized society." Important role of economic life and social civilization.
China has a total of 19 taxes, including VAT, consumption tax, business tax, business income tax, personal income tax, resource tax, urban land use tax, real estate tax, urban maintenance construction tax, arable land occupation tax, land value -added tax, vehicle purchase tax, vehicle and boat tax , Pacific tax, deed tax, tobacco leaf tax, tariffs, ship ton tax, fixed asset investment direction adjustment tax (suspension of levy from 2000), of which 16 taxes are levied by the tax department, tariffs and ship tons taxes are levied by customs, imported imports, imported imports, imported imports, imported import The value -added tax and consumption tax of the goods are levied by the customs department. but divided by classification: . Classification of taxation objects 1, taxes for flowing amounts 2, taxation of income 3, pair of pairs, pairs Taxation of resources 4. Investment of property 5, taxation of behavior . Classification of tax management and use rights n It is divided into central tax, local tax, and central local sharing tax. . Categorize the relationship between tax and price The divided into the relationship between tax and price, taxation can be divided into in -price and out -of -price taxes. . Whether the tax burden is easy to pass for classification The taxes can be divided into direct tax and indirect tax according to whether the burden is easy to pass on. . Classification of tax calculation The taxes can be divided into price and tax in accordance with the different tax basis. The introduction: The taxes are the purpose of achieving national public financial functions. Based on political power and legal provisions, government agencies shall be compulsory, non -penalty and non -residents to residents and non -residents on their property or specific behavior. Directly repaid money or physical levy is the most important form of fiscal revenue in the country. There are many ways to obtain fiscal revenue, such as taxation, issuance of currency, issuance of government bonds, charges, fines, etc., while taxation is collected by the government, which is taken from the people and the people. Taxation has the form of free, compulsory and fixed characteristics. Trustees are a complete system, which complement each other and lack. The expansion information: Taxation is the main form and source of the state (government) public finance. The essence of taxation is that in order to meet the public needs of social, rely on public power, and in accordance with the standards and procedures stipulated by the law, participate in the distribution of national income and forcibly the formation of fiscal revenue. It reflects a specific distribution relationship between the state and taxpayers under the collection and taxation of taxpayers under a certain social system. Marx pointed out: 1. Taxation is the economic foundation of government agencies, not anything else. "2." The economic reflection of the country's existence is tax donation. " Engels pointed out: "In order to maintain this kind of public power, citizens need to pay fees -donation." The 19th century American judge Holms said: "Taxes are the price we pay for civilized society." Important role of economic life and social civilization. Reference materials: tax Baidu 100 subjects
Generally speaking, it is classified by tax objects:
1, circulation tax. The circulation tax is a type of taxes levied by the tax on the production flow and the non -production flow transfer amount. Circulation taxes are the main taxes and taxes in my country's tax structure.
2, income tax. Income tax, also known as income tax, refers to a type of tax based on various income taxes.
3, property tax. Property tax refers to a type of taxes based on the property owned or dominated by taxpayers.
4, behavioral tax. The behavior tax refers to a type of tax based on certain specific behaviors of taxpayers. The urban maintenance and construction tax, fixed asset investment direction adjustment tax, stamp tax, slaughter tax and feast tax in my country's current tax system are all behavioral tax.
5, resource tax. Resource tax refers to a type of tax levied to units and individuals engaged in resource development in my country. Resource taxes, land value -added tax, cultivated land occupation tax, and urban land use tax in my country's current tax system are resource tax.
Extension information
The taxes refer to a norm that the state participates in the distribution, compulsory, and free fiscal revenue of social products in order to provide public products, meet the common needs of society, and accordance with the law. Taxation is a very important policy tool. Moreover, due to many aspects of taxation affects our lives, tax research is a topic we often talk about in the book. In this part, we start research from how taxation affects the economy.
Per other categories: Limited by tax management and use rights: central tax (tariff, consumption tax), local tax (personal income tax, real estate tax, vehicle and boat use tax, land use tax), central local sharing tax (value -added tax, resource tax, resource tax , Business tax, corporate income tax); divided into the relationship between tax and price: in -price (consumption tax) and outdoor tax (VAT tax);
, Tariffs) and consumption tax (resource tax, vehicle and boat use tax); whether the tax burden is passed on: direct tax (income tax) and indirect tax (value -added tax, consumption tax).
The reference data tax type Baidu 100 subjects
1. Circulation tax. The circulation tax is a type of taxes levied by the tax on the production flow and the non -production flow transfer amount.
2, income tax. Income tax, also known as income tax, refers to a type of tax based on various income taxes.
3, property tax. Property tax refers to a type of taxes based on the property owned or dominated by taxpayers.
4, behavioral tax. The behavior tax refers to a type of tax based on certain specific behaviors of taxpayers.
5, resource tax. Resource tax refers to a type of tax levied to units and individuals engaged in resource development in my country. Resource taxes, land value -added tax, cultivated land occupation tax, and urban land use tax in my country's current tax system are resource tax.
This data taxation is the main form and source of the national (government) public finance.
The essence of taxation is that in order to meet the public needs of social, with public power, in accordance with the standards and procedures prescribed by the law, it participates in the distribution of national income and forcibly obtain fiscal revenue. It reflects a specific distribution relationship between the state and taxpayers under the collection and taxation of taxpayers under a certain social system.
The important role in taxation in national economic life and social civilization.
Baidu encyclopedia tax
Taxation classification is a kind of division made from certain purpose and requirements, and according to certain standards, different taxes are divided into taxes. my country's tax classifications are:
1. Circulation tax. The circulation tax is a type of taxes levied by the tax on the production flow and the non -production flow transfer amount.
The circulation tax is the main tax and tax types in my country's tax structure.
2, income tax. Income tax, also known as income tax, refers to a type of tax based on various income taxes.
The income tax is also the main tax in my country's tax structure, including corporate income tax and personal income tax. The income tax rate of domestic and foreign -funded enterprises is 25%. ("Enterprise Income Tax Law" will be implemented from January 1, 2008. The Fourth Meeting of the 7th National People's Congress of the 7th National People's Republic of China on April 9, 1991, "Foreign Investment Enterprises and Foreign Enterprise Income Tax Law of the People's Republic of China" and 1993 On December 13, the "Interim Regulations on the Enterprise Income Tax of the People's Republic of China" issued by the State Council was abolished at the same time). In addition, the state has given two preferential tax rates: First, the eligible small micro -profit enterprises are levied at a tax rate of 20%; the second is that the state needs to focus on high -tech enterprises that focus on support at a tax rate of 15%.
3, property tax. Property tax refers to a type of taxes based on the property owned or dominated by taxpayers.
4, behavioral tax. The behavior tax refers to a type of tax based on certain specific behaviors of taxpayers.
The urban maintenance and construction tax in my country's current tax system, regulating taxes, stamp taxes, slaughter taxes and feast taxes in the investment direction of fixed assets are all behavioral taxes.
5, resource tax. Resource tax refers to a type of tax levied to units and individuals engaged in resource development in my country. Resource taxes, land value -added tax, cultivated land occupation tax, and urban land use tax in my country's current tax system are resource tax.
The knowledge expansion
The taxes are the main forms and sources of national (government) public finance. The essence of taxation is that in order to meet the public needs of social, rely on public power, and in accordance with the standards and procedures stipulated by the law, participate in the distribution of national income and forcibly the formation of fiscal revenue. It reflects a specific distribution relationship between the state and taxpayers under the collection and taxation of taxpayers under a certain social system. Marx pointed out: 1. "Taxation is the economic foundation of government agencies, not anything else." 2. "The economic reflection of the country is tax donation." Engels pointed out: "In order to maintain this kind of public power, citizens need to pay fees -donation." The 19th century American judge Holms said: "Taxes are the price we pay for civilized society." Important role of economic life and social civilization.
Reference materials: Baidu Encyclopedia tax
China has a total of 19 taxes, including VAT, consumption tax, business tax, business income tax, personal income tax, resource tax, urban land use tax, real estate tax, urban maintenance construction tax, arable land occupation tax, land value -added tax, vehicle purchase tax, vehicle and boat tax , Pacific tax, deed tax, tobacco leaf tax, tariffs, ship ton tax, fixed asset investment direction adjustment tax (suspension of levy from 2000), of which 16 taxes are levied by the tax department, tariffs and ship tons taxes are levied by customs, imported imports, imported imports, imported imports, imported import The value -added tax and consumption tax of the goods are levied by the customs department.
but divided by classification:
. Classification of taxation objects
1, taxes for flowing amounts
2, taxation of income
3, pair of pairs, pairs Taxation of resources
4. Investment of property
5, taxation of behavior
. Classification of tax management and use rights n It is divided into central tax, local tax, and central local sharing tax.
. Categorize the relationship between tax and price
The divided into the relationship between tax and price, taxation can be divided into in -price and out -of -price taxes.
. Whether the tax burden is easy to pass for classification
The taxes can be divided into direct tax and indirect tax according to whether the burden is easy to pass on.
. Classification of tax calculation
The taxes can be divided into price and tax in accordance with the different tax basis.
The introduction:
The taxes are the purpose of achieving national public financial functions. Based on political power and legal provisions, government agencies shall be compulsory, non -penalty and non -residents to residents and non -residents on their property or specific behavior. Directly repaid money or physical levy is the most important form of fiscal revenue in the country. There are many ways to obtain fiscal revenue, such as taxation, issuance of currency, issuance of government bonds, charges, fines, etc., while taxation is collected by the government, which is taken from the people and the people. Taxation has the form of free, compulsory and fixed characteristics. Trustees are a complete system, which complement each other and lack.
The expansion information: Taxation is the main form and source of the state (government) public finance. The essence of taxation is that in order to meet the public needs of social, rely on public power, and in accordance with the standards and procedures stipulated by the law, participate in the distribution of national income and forcibly the formation of fiscal revenue. It reflects a specific distribution relationship between the state and taxpayers under the collection and taxation of taxpayers under a certain social system.
Marx pointed out: 1. Taxation is the economic foundation of government agencies, not anything else. "2." The economic reflection of the country's existence is tax donation. " Engels pointed out: "In order to maintain this kind of public power, citizens need to pay fees -donation." The 19th century American judge Holms said: "Taxes are the price we pay for civilized society." Important role of economic life and social civilization.
Reference materials: tax Baidu 100 subjects