Who knows what to know about taxes???

For the sake of space, I'll give you a few layers of framework to see if it can be useful to you:

1. The concept of tax law. It is the general name of the legal norms formulated by the organs of state power and the administrative organs authorized by the basic authorities to regulate tax relations. The core content is the distribution of tax benefits.

Second, the nature of taxation. Taxation is the form in which the state distributes the products of society by virtue of political or public power. Taxation is a form of distribution to meet the public needs of society; Taxation is indirectly reimbursable (gratuitous), compulsory (mandatory), and legally normative (fixed).

3. Generate taxes. Taxes are created along with the creation of the state. The material premise is that there is a surplus product in society, the social premise is that there is a regular public need, the economic premise is that there is an independent economic interest subject, and the upper condition is that there is compulsory public power.

China's taxation only appeared in the Spring and Autumn Period in 594 BC when Lu Xuangong implemented the "initial tax per mu" to establish private ownership of land.

Fourth, the role of taxation. As one of the economic levers, taxation has the role of regulating income distribution, promoting resource allocation, and promoting economic growth.

5. The seven elements of the tax system.

1. Taxpayers, also known as taxpayers, refer to natural persons, legal persons or other organizations that have tax obligations to pay taxes directly to the tax authorities as stipulated in the tax law.

2. The object of taxation, also known as the object of taxation, refers to what is taxed according to the tax law.

3. The tax rate, which is the ratio between the tax payable and the taxable object, is the scale for calculating the tax payable, and reflects the degree of taxation. There are three basic forms of tax rates: proportional tax rate, progressive tax rate (full progressive and excess progressive), and fixed tax rate.

4. The tax payment link refers to the stage where the tax shall be paid in accordance with the provisions of the tax law in the whole circulation process of the goods.

5. The tax payment period is the specific time for the taxpayer to pay the tax to the tax authorities as stipulated in the tax law. Generally, there are two types of levy: one-time and periodical.

6. The place of tax payment refers to the place where the tax is paid. Generally, it is the domicile of the taxpayer, and it is also stipulated in the place where the business takes place.

7. Tax preference refers to the provisions of the tax law that exempt some or all of the tax liabilities of certain specific taxpayers or tax objects. In terms of purpose, there are two kinds of caretaking: caring and encouraging.

6. Current tax classifications and types of taxes. According to the current large classification, it is mainly turnover tax, income tax, property tax, resource tax, behavior tax and others

1. Turnover tax: value-added tax, consumption tax, business tax, customs duties, vehicle purchase tax, etc.;

2. Income tax: enterprise income tax, income tax of foreign-invested enterprises and foreign enterprises, individual income tax, etc.;

3. Resource tax: resource tax, urban land use tax, land value-added tax, etc.;

4. Property tax: real estate tax, urban real estate tax, etc.;

5. Behavior tax: stamp duty, vehicle and vessel tax, urban maintenance and construction tax, etc.

6. Other taxes: tax on agricultural and forestry products, cultivated land occupation tax, deed tax, etc.

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Taxation refers to a standardized form in which the state participates in the distribution of social products and obliges and obtains fiscal revenue free of charge in order to provide public goods to the society and meet the common needs of the society in accordance with the provisions of the law

1. The compulsion of taxation refers to the compulsory taxation of taxation by the state in the capacity of social managers and by virtue of the power of political power through the promulgation of laws or regulations in accordance with certain collection standards. Social groups and members of society who are liable to pay taxes must abide by the state's mandatory tax legal system and pay taxes in accordance with the law, otherwise they will be punished by law;

2. The gratuitous nature of taxation means that the state does not need to repay the tax revenue obtained by the state, nor does it need to pay any price to the taxpayer. The gratuitous nature of taxation is related to the fact that taxation is the essence of the distribution of income by the state by virtue of political power, and it is neither income obtained by virtue of property ownership, nor by the conversion of use value or the provision of specific services, as in the case of commodity exchange;

3. Fixity refers to the pre-stipulation of the scope and proportion of taxation by the state in the form of law.

Legal basisArticle 2 of the Law of the People's Republic of China on the Administration of Tax Collection.

This Law shall apply to the collection and administration of all kinds of taxes levied by the tax authorities in accordance with the law.

Article 3. The levy, suspension of taxation, tax reduction, exemption, tax refund, and tax payment shall be carried out in accordance with the provisions of the law; Where the law authorizes ***, it shall be implemented in accordance with the provisions of the administrative regulations formulated by ***.

No organ, unit, or individual may violate the provisions of laws and administrative regulations by making decisions on tax collection, suspending, tax reduction, tax exemption, tax refund, tax compensation, or other decisions that contradict tax laws and administrative regulations.

Article 4. Units and individuals that are liable to pay taxes as stipulated by laws and administrative regulations are taxpayers.

Units and individuals that are required by laws and administrative regulations to withhold and remit, collect and remit taxes are withholding agents.

Taxpayers and withholding agents must pay, withhold, collect and remit taxes in accordance with the provisions of laws and administrative laws.

Article 5. The competent taxation department is in charge of the administration of tax collection and administration nationwide. Local State Taxation Bureaus and local taxation bureaus shall separately carry out collection and management in accordance with the scope of tax collection and management stipulated in the first place.

Local people at all levels shall, in accordance with the law, strengthen the leadership or coordination of the administration of tax collection within their respective administrative areas, support the tax authorities in performing their duties in accordance with the law, calculate the tax amount according to the statutory tax rate, and collect taxes in accordance with the law.

All relevant departments and units shall support and assist the tax authorities in performing their duties in accordance with the law.

The taxation authorities shall perform their duties in accordance with the law, and no unit or individual shall obstruct them.

Taxation is a standardized form in which the state participates in the distribution of social products and obtains fiscal revenue compulsorily and free of charge in order to provide the society with public products and meet the common needs of the society.

Taxation is the most important form of revenue for the country's public finance. The essence of taxation is a special distribution relationship formed by the state to participate in the distribution of national income and compulsorily obtain fiscal revenue by virtue of public power and in accordance with the standards and procedures prescribed by the law in order to meet the public needs of society. It embodies a specific distribution relationship between the state and taxpayers in the distribution of benefits from collection and taxation under a certain social system.

Characteristics: Compared with other distribution methods, taxation has the characteristics of mandatory, gratuitous and fixed, and is customarily called the "three sexes" of taxation.

Taxes are divided into national and local taxes. Local tax is further divided into: resource tax, individual income tax, individual incidental income tax, land value-added tax, urban maintenance and construction tax, vehicle and vessel use tax, real estate tax, slaughtering tax, urban land use tax, fixed asset investment direction adjustment tax, enterprise income tax, stamp duty, etc.