The main features of income tax, the characteristics of income tax

First, the text.

1. Income tax is levied on the income of taxpayers and the tax burden is not easy to pass on, which is relatively fair;

2. Income tax is calculated on the basis of the calculated taxable income, and its calculation and collection process is complex and difficult to collect;

3. The change of income tax does not directly affect production activities and generally does not have the problem of double taxation;

4. The tax system of income tax is flexible and can meet the needs of the national finance.

2. Analysis. Income tax refers to a tax that is levied on the amount of income. The amount of income generally refers to net income, and now there are mainly enterprise income tax, foreign-invested enterprises and foreign enterprise income tax, and individual income tax. Individual income tax is a tax levied on various taxable income obtained by individuals.

Enterprise income tax refers to the income tax of domestic enterprises, which refers to a tax levied on the production, business income and other income of enterprises or organizations within China within a certain period of time.

3. What is income tax?

Income tax, also known as income tax and income tax, is a type of tax levied by the state on the income of legal persons, natural persons and other economic organizations within a certain period of time, and also refers to the general term of various taxes that take the income of taxpayers as the object of taxation. Income tax is a direct tax, and a direct tax is a tax that cannot be passed on and is directly borne by the taxpayer.

1. The income is the object of taxation, and the size of the tax source is affected by the economic benefits of the enterprise.

Corporate income tax is levied on the net income of the total recipient after deducting costs and expenses. The size of the net income determines the amount of tax sources, and the total income of taxpayers with the same income is not necessarily the same, and the income tax paid is not necessarily the same.

2. Taxation is based on the principle of being able to afford it.

Enterprise income tax is levied on the amount of income, and the weight of the income tax is intrinsically related to the amount of taxpayers' income.

3. The tax law has a strong binding force on the tax base.

The calculation of the taxable income of the enterprise shall be carried out in strict accordance with the Provisional Regulations of the People's Republic of China on Enterprise Income Tax and other relevant provisions. This provision makes up for the defect that the original tax law is subordinate to the financial system, and is conducive to protecting the tax base and safeguarding national interests.

4. Implement the collection method of annual calculation and installment prepayment.

The collection of enterprise income tax is generally based on the annual taxable income, and the collection method of annual calculation, monthly or quarterly prepayment, and year-end final settlement is implemented. For enterprises that have been in operation for less than one year, the income during the actual operation period shall be converted into one year's income to calculate and pay income tax.

The characteristics of corporate income tax are as follows:

1. The scope of taxation is wide, and the net income of enterprises is generally taxed;

2. The tax base is binding, usually the taxes paid by each enterprise are different, and it has strong uniformity and accuracy;

3. The taxpayer is the same as the actual taxpayer, and the high tax of the enterprise cannot be passed on, and the profit income should be taxed after reaching the tax standard.

Enterprise income tax is a tax levied on the production and operation income and other income of China's domestic-funded enterprises and business units.

Individual Income Tax Law of the People's Republic of China

Article 8. Under any of the following circumstances, the tax authorities have the right to make tax adjustments in accordance with reasonable methods:

1) The business dealings between an individual and its related parties do not conform to the arm's length principle and reduce the tax payable by the individual or his or her relatives and related parties, and there is no justifiable reason;

2) Enterprises established in countries (regions) where the actual tax burden is obviously low and which are controlled by individual residents, or jointly controlled by individual residents and resident enterprises, do not distribute or reduce the distribution of profits that should be attributable to individual residents without reasonable business needs;

3) Individuals who carry out other arrangements that do not have a reasonable commercial purpose and obtain improper tax benefits.

If the tax authorities make tax adjustments in accordance with the provisions of the preceding paragraph and need to make additional taxes, they shall make up the taxes and charge additional interest in accordance with the law.

Legal analysis: The wage and salary income tax is subject to a withholding system, and the enterprise shall withhold and pay it before it is issued to the employee, and go through the relevant procedures for withholding and payment at the local taxation bureau first. Then, before the payment of wages, the financial personnel of the enterprise shall calculate the taxable income of each person in accordance with the provisions of the tax law.

The taxable income is equal to (monthly income minus five insurances and one housing fund minus the tax threshold minus other deductions determined in accordance with the law minus special additional deductions) multiplied by the applicable tax rate to calculate the deduction. The individual income tax threshold has been raised from 3,500 yuan per month to 5,000 yuan per month (60,000 yuan per year), and special additional deductions such as children's education expenses, continuing education expenses, serious illness medical expenses, housing loan interest and housing rent have been increased.

If the tax rate is 20% of the one-time income from labor remuneration is abnormally high, the additional taxation of service remuneration shall be implemented and the excess progressive method shall be adopted. If a taxpayer underpays the tax, the tax authorities may take compulsory enforcement measures and impose a fine. If the crime of tax evasion is suspected, it should be transferred to the judicial organ for criminal responsibility.

Legal basis: Criminal Law of the People's Republic of China

Article 201 Where a taxpayer makes a false tax declaration or fails to make a tax declaration by means of deception or concealment, and evades the payment of tax in a relatively large amount and accounts for more than 10% of the tax payable, he shall be sentenced to fixed-term imprisonment of not more than three years or short-term detention and shall also be fined; where the amount is huge and accounts for more than 30% of the tax payable, a sentence of between three and seven years imprisonment and a concurrent fine is to be given. Where a withholding agent adopts the means listed in the preceding paragraph to fail to pay or underpay the tax withheld or collected, and the amount is relatively large, punishment shall be imposed in accordance with the provisions of the preceding paragraph. Where the conduct in the preceding two paragraphs is carried out multiple times, and it has not been addressed, it is to be calculated on the basis of the cumulative amount.

In the conduct of the first paragraph, after the tax authorities have issued a notice of recovery in accordance with the law, the tax payable shall be paid in accordance with the law, and the late payment penalty shall be paid, and criminal responsibility shall not be pursued; However, there is an exception for those who have received criminal penalties for tax evasion within five years or have been given two or more administrative penalties by the tax authorities.

Article 203 Where a taxpayer fails to pay the tax payable and adopts the means of transferring or concealing property, making it impossible for the taxation authorities to recover the tax in arrears, and the amount is between 10,000 and 100,000 RMB, he shall be sentenced to fixed-term imprisonment of not more than three years or short-term detention and/or a fine of not less than one time but not more than five times the amount of the tax in arrears; Whoever counts the amount of 100,000 yuan or more is to be sentenced to fixed-term imprisonment of not less than three years but not more than seven years, and shall also be fined not less than one time but not more than five times the amount of taxes in arrears.

Answers]: b, c, e

This question examines the main features of income tax. Income tax has the following characteristics: (1) The tax burden is relatively fair.

2) The income tax category is calculated on the basis of the taxpayer's taxable income, which is levied in a single link, and there is no problem of double taxation; The taxable income does not constitute an additional flame resistance of the commodity, nor is it easy to pass on, and it will not affect the relative ** of the commodity. (3) The tax source is reliable and the income is flexible.

Answer]: a, b, d

This question examines the main features of income tax. Characteristics of income taxation: (1) The tax burden is relatively fair, which is more in line with the principle of "what can be afforded".

2) Single-link collection, there is no problem of double taxation, and it is not easy to pass on, and it will not affect the relative collection of goods. (3) The tax source can be annihilated and the income is flexible.

Answer]: Option B A is the characteristics of the turnover tax, option C is the characteristics of the property tax, and option D is the characteristics of the resource tax.

The main difference between tax and income tax is the difference in the definition of the two and the different tax rates that apply, the tax is the tax and surcharge levied on the enterprise in addition to income tax and value-added tax, while the income tax is levied on the income of individuals and enterprises. The characteristics of income tax include three characteristics: relatively fair tax burden, tax burden is not easy to pass on, and tax neutrality.

The main difference between tax and income tax is the difference in the definition of the two and the different applicable tax rates, tax is levied on enterprises in addition to income tax and value-added tax and surcharges, while income tax is levied on the income of individuals and enterprises. The characteristics of income tax include three characteristics: relatively fair tax burden, tax burden is not easy to pass on, and tax neutrality.

1. The difference between taxes and income tax

The difference between tax and income tax is reflected in the following two aspects:

1.The definition is different.

Taxes refer to the taxes and surcharges incurred by the enterprise except for the enterprise income tax and the value-added tax that are allowed to be deducted. Income tax refers to the general term for various taxes that are levied on the income of taxpayers, including individual income tax and enterprise income tax.

2.The applicable tax rates differ.

The tax rate for the use of tax varies according to the specific type of tax, while the tax rate of income tax adopts a fixed progressive tax rate of excess according to the nature of the taxpayer's subject.

2. Characteristics of income tax

Income tax has the following characteristics:

1.Income tax is a tax on net income, and the tax burden is relatively fair.

Income tax is levied on the net income or net income of taxpayers, rather than business income.

2.The tax burden is not easily passed on.

The object of income tax is the final income of the taxpayer, and the taxpayer is generally the taxpayer, so the taxpayer's income can be directly adjusted. The imposition of income tax on enterprises can also play a role as a lever for implementing specific national policies and regulating the economy.

3.Tax neutral.

The change of income tax has no direct impact on production, and there is no problem of double taxation, no impact on the relative quality of commodities, and will not affect the optimal allocation of market resources. We would like to remind you that if there is a duplication of income tax collection, you can apply for a refund in accordance with the law.

3. Classification of income tax

Income tax can be divided into three categories according to the different objects of taxation:

1.Categorical income tax refers to the income tax levied at different tax rates for the income of taxpayers of different natures. It is characterized by the differential treatment of different incomes, which clearly reflects the policy intent of the first and is simple to collect.

2.Comprehensive income tax refers to a type of income tax that is comprehensively calculated based on the consolidated income of various types of taxpayers. Its characteristics can measure the taxpayer's ability to pay taxes and reflect the principle of taxation according to the amount of energy.

3.Categorical comprehensive income tax refers to the collection of income tax on the income of taxpayers below the limit of a certain amount of income, and then calculated and levied according to the comprehensive method when the sum of the amount of various types of income reaches a certain standard.