What are the applicable tax rates and levy rates.

The applicable tax rate is the proportion or amount of tax levied on the object of taxation. The tax rate is the measure of calculating the tax amount and the tax burden.

An important sign of severity or not. China's current tax rates mainly include proportional tax rates and excess progressive tax rates.

Progressive tax rate and fixed tax rate for excess rate.

Under the condition that the taxpayer is unable to provide the information on the taxable object and the tax calculation basis stipulated in the tax law due to the imperfect financial accounting system, the tax authorities shall calculate the tax payable according to other data related to the taxable object and tax calculation basis after investigation and verification.

proportions. Usually, due to the complexity of the verification of value-added and income, sales revenue is mostly used.

or the amount of business income multiplied by the levy rate of direct taxation and collection. Theoretically, VAT is calculated directly on the sales volume of the tax amount, which is equivalent to the product of the value-added rate multiplied by the tax rate, and the income tax is based on the sales volume or turnover.

The levy rate of the tax amount is calculated directly, which is equivalent to the product of the value-added rate multiplied by the tax rate.

The applicable tax rate is the tax rate stipulated in the tax law according to the industry of the enterprise or the scope of taxation.

The levy rate is the levy rate assessed by the tax bureau on the basis of the tax law and according to the actual situation of the enterprise.

1. What is the difference between the levy rate and the tax rate?

1. The difference between the levy rate and the tax rate is as follows:

1) The concept is different. The tax rate is the proportion or amount of levy levied on the taxable object; The levy rate shall be determined by the tax authorities after investigation under the condition that the taxpayer is unable to provide the taxable object and tax calculation basis stipulated in the tax law due to the imperfect financial accounting system;

2) The target is different. The tax rate is for general taxpayers, and the levy rate is for sales behaviors that do not comply with VAT output tax and input tax;

3) The divination example is different. There are 17% and 13% tax rates, and the levy rate is 3% for small-scale taxpayers.

2. Legal basis: Article 3 of the Law of the People's Republic of China on the Administration of Tax Collection.

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.

2. There are several types of simplified VAT collection rates.

1. The tax is calculated at the rate of 3%. The sale of biological products by pharmaceutical trading enterprises, the general taxpayers among the taxpayers in the pilot project of replacing business tax with value-added tax, and the general taxpayers among the taxpayers in the pilot project of replacing business tax with business tax provide public transportation services in the letter of suspicion;

2. Value-added tax will be levied at half of the 4% levy rate. The original VAT taxpayer is a small-scale taxpayer when purchasing or making fixed assets, and sells the fixed assets used by himself after being identified as a general taxpayer; The original general VAT taxpayer who levies VAT according to the simplified method sells the fixed assets that are not deductible in accordance with the regulations and the input VAT has not been deducted;

3. The tax is calculated at the rate of 4%. Consignment stores sell consignment items, pawnbroking businesses sell dead pawn items, duty-free goods retailed by duty-free shops approved by *** or *** authorized authorities, and auction houses are entrusted with the auction of value-added tax taxable goods;

4. Taxed at a rate of 6%. Electricity produced by small hydropower units at or below the county level, sand, soil, stone used in self-produced construction and production of building materials, and biological products made of microorganisms, microbial metabolites, animal toxins, human or animal blood or tissues.

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The applicable tax rate is the proportion or amount of tax levied on the object of taxation. The tax rate is a measure of the tax amount, and it is also an important indicator to measure the weight of the tax burden. The current tax rates in China mainly include proportional tax rate, progressive tax rate for excess, progressive tax rate for excess rate, and fixed tax rate.

The levy rate shall be calculated by the tax authorities after investigation and verification on the basis of other data related to the taxable object and the basis of taxation under the condition that the taxpayer is unable to provide the taxable object and the taxable basis stipulated in the tax law due to the imperfect financial accounting system.

Usually, due to the complexity of the verification of value-added and income, the method of direct taxation and collection according to the amount of sales revenue or business income multiplied by the levy rate is mostly adopted. Theoretically, the levy rate of VAT directly calculated by sales is equivalent to the product of the value-added rate multiplied by the tax rate, and the levy rate of income tax directly calculated by sales or turnover is equivalent to the product of the value-added rate multiplied by the tax rate.

The applicable tax rate is the proportion or amount of levy levied on the taxable object, and the levy rate refers to the amount levied on the taxpayer.

Under the condition that the financial accounting system is not sound and the tax object and tax basis stipulated in the tax law cannot be provided, the tax authority shall calculate the tax payable according to other data related to the tax object and tax basis after investigation and verification.

proportions. The tax rate refers to the ratio between the amount of tax payable by the taxpayer and the amount of the object of taxation, and is the legal scale for calculating the amount of tax payable. The level of the tax rate is directly related to the state fiscal revenue.

The amount and the severity of the taxpayers' burden reflect the depth of the state's taxation of taxpayers and are the core elements of the tax system.

The deed tax rate is 3% to 5%.

The specific applicable tax rate of deed tax shall be proposed by the people of provinces, autonomous regions and municipalities directly under the Central Government within the range of tax rates specified in the preceding paragraph, and shall be reported to the Standing Committee of the People's Congress at the same level for decision, and shall be reported to the Standing Committee of the National People's Congress and the People's Congress for the record.

"Tax" (also known as tax, tax, tax, tax, tax, tax, tax, tax) refers to the purpose of maintaining its operation and providing public services to the society.

A general term for the compulsory and gratuitous expropriation of goods or money on individuals and legal persons. The tax laws of various countries and regions are different, and the tax systems are not the same, the classifications are also different, and the concepts are not the same. The Chinese name of tax is also different in various dynasties and Chinese regions in China.

The tax system refers to the tax system, which consists of taxpayers, tax objects, and tax items.

tax rate, tax payment link, tax payment period, tax calculation basis, tax reduction and exemption and violation treatment; The type of tax refers to the type of tax, and the difference is manifested in the difference between the taxpayer and the object of taxation, and the total type of tax constitutes the "tax system".

Expropriation refers to an administrative act in which the state of the subject of expropriation obtains the ownership of collective or individual property with administrative power and gives appropriate compensation based on the needs of the public interest.

Expropriation is subject to the authority and procedures prescribed by law.

Land in rural areas and on the outskirts of cities is collectively owned, except as provided for by law and belonging to the State; Homestead.

and the land reserved by the self-branch hall and the self-kept mountain also belong to the collective.

The State may, in accordance with the provisions of law, expropriate or expropriate land and provide compensation for the needs of the public interest.

The difference between the tax rate and the levy rate is as follows: the tax rate is a constituent element of the tax law, while the levy rate is not, and the levy rate is set for the specific taxable object of a specific taxpayer, such as the VAT for small-scale taxpayers at a rate of 3%. The levy rate refers to the proportion of tax payable calculated by the tax authorities on the basis of other data related to the taxable objects and the basis of taxation under the condition that the taxpayer is unable to provide the taxable objects and the old basis of taxation determined by the tax laws and regulations due to the imperfect financial accounting system.

The tax rate refers to the ratio between the amount of tax payable and the amount of the object of taxation, and is the scale for calculating the amount of tax payable.

Legal analysis

First, the concept is different.

1) The tax rate is the proportion or amount of levy levied on the object of taxation. The tax rate is the scale for calculating the tax amount, and it is also an important indicator to measure the weight of the tax burden.

2) The levy rate shall be determined by the tax authorities after investigation and verification under the condition that the taxpayer is unable to provide the information on the taxable object and the basis of taxation stipulated in the tax law due to the imperfect financial accounting system.

Second, the target is different. The tax rate is for general taxpayers, and the levy rate is for sales behaviors that do not comply with VAT output tax and input tax;

Third, the proportion is different. There are 17% and 13% tax rates, and the levy rate is 3% for small-scale taxpayers.

Fourth, the authority is different. The tax rate is statutory, but also basic, and generally cannot be changed. The rate of slag jujube levied, *** can be changed at any time tentatively a rate.

Legal basis

Article 12 of the Provisional Regulations on Value-Added Tax The value-added tax collection rate for small-scale taxpayers is 3%, unless otherwise specified.