What is the tax base and what does it do? Why are assets taxed?

The tax base refers to the tax basis or tax calculation standard. It includes two types of assets: physical quantity and value quantity, and the question of whether assets should be taxed is complicated.

1. The tax base refers to the tax basis or tax standard. It includes two categories: physical quantity and value quantity, the former such as the tonnage of the current resource tax, the tonnage of rice wine and beer in the consumption tax, and the quantity of gasoline and diesel. The latter is such as personal income in personal income tax, turnover in business tax, etc.

With the same tax rate, expanding the tax base will increase the amount of tax, and narrowing the tax base will reduce the amount of tax. The tax base in turn restricts the specific form and use of tax rates.

When the tax base is a physical quantity, the tax rate is mostly a fixed tax rate, and when the tax base is a value quantity, the tax rate is mostly a proportional tax rate or a progressive tax rate in the form of a percentage. Sometimes the tax base is consistent with the number of taxable objects, that is, the tax base is directly a certain manifestation of the number of taxable objects. For example, the income tax base and the number of taxable objects are both income.

Sometimes the two are inconsistent, and the former is only a part of the latter, but not all of it. For example, when taxing the income of an enterprise, the amount of the tax object is the total amount of income, and the tax base is the balance after some deductions have been made from it.

2. As for the reason why assets should be taxed, it is that whether it is the purchase or sale or the disposal of fixed assets, it will generate income, and if income is generated, it will have an impact on the balance sheet, and naturally it will also involve the issue of paying taxes.

Categories: Business Banking >> Finance & Tax.

Analysis: The basis from which the tax payable is calculated. There are two categories: physical quantity and value quantity.

The former includes the number of acres of land, the number of houses, the number of vehicles and ships, and the tonnage. The latter is such as the amount of sales revenue from goods and personal and corporate income tax. The tax base is one of the tax bases.

If the tax rate remains unchanged, a broadening of the tax base will increase the amount of tax, and a narrowing of the tax base will reduce the amount of tax. The tax base in turn restricts the specific form and use of tax rates. When the tax base is a physical quantity, the tax rate is mostly a fixed tax rate.

When the tax base is a value quantity, the tax rate is mostly a proportional or progressive tax rate in the form of a percentage. If progressive tax rates are introduced, the tax rate will continue to increase as the tax base increases. The tax base is related to, but there is a difference, between the number of objects to be taxed.

The connection between the two is manifested in the fact that, in many cases, the tax base is directly a manifestation of the number of objects to be taxed, such as when taxing goods, the tax base is the number of pieces, tons, degrees or sales income of the goods, and when taxing income, the tax base is the amount of income. The difference between the two is that, in some cases, the tax base is only a part of the object of taxation, not all of it. For example, in the case of enterprise income tax, the amount of the tax object is the total amount of income, and the tax base is the balance after some deductions have been made, and when the individual income is taxed, the tax base is the part of the total income that exceeds the exemption amount.

This is involved in the calculation of corporate income tax. Accounting standards for business enterprises use the balance sheet debt method to calculate income tax, for some places where the accounting standards and the tax law are different, you need to pay taxes according to the requirements of the tax law, so you need to make tax adjustments, based on your example, the tax law allows you to pay depreciation expenses of 30,000 yuan in the current period, but you only calculate 20,000 yuan when calculating depreciation in accounting, that is, only 20,000 yuan into the management expenses, if the provisions of the tax law can be more than 10,000 yuan in the current period, if the total profit is 1 million, then this is the caseWhen calculating income tax, the tax law needs to adjust your total accounting profit, subtract 10,000 yuan on the basis of 1 million, and pay income tax according to 990,000 yuan. In this way, the depreciation difference of 10,000 yuan forms the above-mentioned temporary difference in taxability, and the corresponding deferred income tax liability = 10,000 * yuan, accounting entry:

Debit: Income Tax Expense =

Credit: Tax payable - income tax = 99*

Deferred tax liability = 1*

In this way, the income tax of 10,000 yuan can be paid in the following years, and does not have to be paid in the current period, which is a temporary difference in taxability, that is, the future should be paid, and the income tax payable in the current period should be deducted, resulting in a temporal difference.

Shouldn't it be the seller who sold my land in the first place?

The buyer mainly pays the business tax and tax on the transfer of land, and you are mainly involved in the issue of corporate income tax.

If you really have to pay taxes, do you have to pay taxes on your assets once a year?

Assets are to be consumed, there will be costs and expenses of expenditure, will be deducted from the income of the enterprise, will affect the enterprise income tax, now the accounting standards to converge with the world, so the balance sheet debt method is used to account for income tax.

What is the name of this tax, so ruthless.

Deferred income tax.

The tax base refers to the objective basis of taxation, which describes the breadth of taxation, i.e., the problem of "what" taxation is solved. It is the objective basis for the taxation of a certain tax, that is, the object of taxation, it is qualitatively prescriptive to describe the breadth of taxation of a certain tax, it is an important symbol that distinguishes one tax from another, and it is also the fulcrum choice of using tax leverage to regulate the economy.

The tax base is the "tax base", which has two meanings: one refers to the economic basis of a certain tax. The second refers to the basis or standard for calculating the tax payable, that is, the tax basis or tax standard.

The tax base refers to the tax basis or tax calculation standard. With the same tax rate, expanding the tax base will increase the amount of tax, and narrowing the tax base will reduce the amount of tax. For example, the turnover of business tax is the tax base, and the amount of business tax levied is related to the turnover.