Ancient and modern, Chinese and foreign! What is the highest tax? From which country? What period

China's value-added tax is now capable of collecting trillions of dollars a year.

Individual income tax and purchase tax in China

There are 28 types of taxes divided into five categories:

1.Turnover tax. Includes 7 types of taxes:

1) Value Added Tax; (2) consumption tax; (3) business tax; (4) tariffs;; (5) Agricultural tax (including tax on special agricultural products); 6) Pastoral tax. These taxes are levied on the basis of the sales income or business income obtained by the taxpayer in the field of production, circulation or services.

2.Income tax. There are three types of taxes: (1) corporate income tax; (2) Income tax on foreign-invested enterprises and foreign enterprises; (3) Individual income tax. These taxes are levied on the basis of the profits or net income earned by the taxpayer.

3.Property tax. Includes 10 types of taxes:

1) Property tax; (2) urban real estate tax; (3) urban land use tax; (4) Vehicle and vessel use tax; (5) Vehicle and vessel license tax; (6) Vehicle acquisition tax; (7) Deed tax; (8) cultivated land occupation tax; (9) Ship tonnage tax; (10) Inheritance tax (not levied). These taxes are levied on property owned or used by the taxpayer.

4.Behavioral Tax. Includes 8 types of taxes:

1) Urban maintenance and construction tax; (2) stamp duty; (3) Adjustment tax on investment in fixed assets; (4) Land Appreciation Tax; (5) slaughter tax; (6) banquet tax; (7) ** Transaction tax (not levied); 8) Fuel tax (not levied). These taxes are levied on specific actions or for a specific purpose.

5. Resource tax: resource tax.

6. wherein; (5) Agricultural tax (including tax on special agricultural products); 7) Animal Husbandry Tax; (3) Adjustment tax on investment in fixed assets; (5) slaughter tax; (6) banquet tax; Five taxes have been suspended.

The vehicle and vessel use tax and the vehicle tonnage tax are combined into the vehicle and vessel tax.

The original enterprise income tax and the original foreign-invested enterprise income tax were merged into the enterprise income tax.

Therefore, there are actually only 21 types of taxes in force.

Enterprises generally determine the types of taxes and tax rates payable by enterprises according to their economic nature and business operations;

2. Enterprises engaged in production, sales, repair and repair are generally required to pay VAT, and VAT taxpayers are divided into general VAT taxpayers and small-scale taxpayers. General taxpayers refer to enterprises with an annual industrial income of 1 million and an annual commercial income of 1.8 million, and the tax rate of general taxpayers is 17%, which can be deducted from the input tax on purchased goods; The VAT rate is 6% for small-scale industrial enterprises and 4% for businesses.

3. Enterprise income tax: It is a tax levied on corporate profits, with a basic tax rate of 33% and two preferential tax rates. The taxable income (i.e. the profits recognized by the tax authorities) is taxed at a rate of 33% for more than 100,000 yuan, 18% for less than 30,000 yuan, and 27% for 3 to 100,000.

There are two ways to collect enterprise income tax: verification collection and audit collection, audit collection is based on the declared income of the enterprise minus the relevant costs and expenses to calculate the profit, and then multiply the profit by the corresponding tax rate to calculate the tax payable. Verification and collection means that without considering your costs and expenses, the tax authorities directly multiply the income by a fixed rate (depending on the industry), and the resulting number is used as your profit, and then multiplied by the corresponding tax rate according to the amount.

Approved levies are generally suitable for small enterprises with unsound accounting. For enterprises established after January 1, 2002, the enterprise income tax shall be paid in the national tax. (Sole proprietorship enterprises do not pay corporate income tax, but pay individual income tax at local tax).

4. In addition, enterprises also pay some additional taxes and small taxes. The urban construction tax and education surcharge are additional taxes of value-added tax and business tax, and as long as the latter is paid, the additional tax must be paid by multiplying the corresponding tax rate by the amount paid. The urban construction tax rate is divided into 7% (urban area), 5% (county and town), 1% (others) according to the area where the enterprise is located, and the additional tax rate for education fee is 3%.

Small taxes include stamp duty, property tax, etc., in addition to withholding employees' personal income tax. These additional taxes and minor taxes are paid locally.

The largest tax in our country is ().

a.Excise duty.

b.Personal income tax is good.

c.Corporate income tax.

d.Vat.

Correct answer: d