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First, the front. 18 kinds. China's taxes include value-added tax, consumption tax, business tax, enterprise income tax, and individual income tax.
Resource tax, urban land use tax, real estate tax, urban maintenance and construction tax, cultivated land occupation tax, land value-added tax, vehicle purchase tax, vehicle and vessel tax.
Stamp duty, deed tax, tobacco tax, customs duties, ship tonnage tax, etc.
2. Analysis. Among them, 16 taxes are collected by the tax department, customs duties and ship tonnage tax are collected by the customs, and value-added tax and consumption tax on imported goods are collected by the customs department. There are a total of 19 types of taxes.
3. What are the classifications of taxes?
1. Turnover tax.
A type of tax levied on the turnover of commodity production and non-production turnover as the object of taxation, the main tax category in China's tax structure, including value-added tax, consumption tax, business tax and customs duties.
2. Income tax: also known as income tax, refers to a type of tax with various income as the object of taxation, and the main tax category in China's tax structure, including enterprise income tax, individual income tax and other taxes.
3. Property tax: refers to a type of tax classified by taxable object with the property owned or controlled by the taxpayer as the taxable object, including inheritance tax.
Property tax, deed tax, vehicle purchase tax, vehicle and vessel tax, etc.
4. Behavior tax: refers to a type of tax that is levied on certain specific behaviors of taxpayers, such as urban maintenance and construction tax, stamp duty, etc.
5. Resource tax: refers to a type of tax levied on units and individuals engaged in resource development within the territory of China, such as resource tax, land value-added tax, cultivated land occupation tax and urban land use tax.
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There are 18 types of taxes in China, namely: value-added tax, consumption tax, enterprise income tax, individual income tax, resource tax, urban maintenance and construction tax, real estate tax, stamp duty, urban land use tax, land value-added tax, vehicle and vessel use tax, ship tonnage tax, vehicle purchase tax, customs duties, cultivated land occupation tax, deed tax, tobacco tax, and environmental protection tax.
Basic characteristics of taxation:
2. Gratuitous: the state does not need to pay taxpayers after obtaining taxes, nor will it be directly returned to taxpayers;
Legal basisArticle 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 the introduction or suspension of tax collection, tax reduction, tax exemption, tax refund, or tax payment.
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 regulations.
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China's taxes include value-added tax, urban maintenance and construction tax, education surcharge, local education surcharge, enterprise income tax, personal income tax on wages and salaries, employment deposit for the disabled, stamp duty, etc.
The specific operation process of tax declaration is as follows:
1. Log in to the State Administration of Taxation**, click "I want to do taxes", come to the login interface, enter the login name and password to log in;
2. After logging in to the tax bureau**, click on the "I want to do tax" column in the interface;
3. At the bottom of the "I want to do taxes" item, find "Tax Declaration and Payment" and click to enter;
4. Come to the interface of reporting on time, the items to be declared are displayed here, pull to the right, and you will see the button of "fill in the declaration form";
6. A prompt pops up again to ask if there are taxable behaviors and deductions this month, select Yes or No, and then click to enter the declaration form;
7. A prompt message will pop up, that is, the declaration system will judge whether it can enjoy the VAT exemption policy, but there will be some prompt information in the process, click OK;
8. Next, enter the report to fill in, fill in the truthfully according to the company's data, and submit it.
Legal basisArticle 25 of the Law of the People's Republic of China on the Administration of Tax Collection.
For units or individuals engaged in business without obtaining a business license, in addition to being dealt with by the administrative authorities for industry and commerce in accordance with the law, the tax authorities shall verify the amount of tax payable and order them to pay; If the tax is not paid, the tax authorities may seize the goods and goods whose value is equivalent to the tax payable. If the tax payable is paid after seizure, the tax authorities must immediately release the seizure and return the seized commodities and goods; If the tax payable is still not paid after the seizure, with the approval of the director of the tax bureau (branch) at or above the county level, the seized commodities and goods shall be auctioned, and the tax shall be offset with the auction proceeds.
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There are 5 types in total.
1. Turnover tax. Turnover tax is a type of tax levied on the turnover of commodity production and non-production turnover.
2. Income tax. Income tax, also known as income tax, refers to a type of tax that is levied on various types of income.
3. Property tax. Property tax refers to a type of tax that is levied on the property owned or controlled by the taxpayer.
4. Behavior tax. Behavior tax refers to a type of tax that is levied on certain specific behaviors of taxpayers.
5. Resource tax. Resource tax refers to a type of tax levied on units and individuals engaged in resource development within the territory of China. In China's current tax system, resource tax, land value-added tax, cultivated land occupation tax and urban land use tax all belong to resource tax.
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There are 28 types of taxes divided into four categories:
1.Turnover tax. It includes 7 types of taxes, value-added tax, consumption tax, business tax, customs duty, resource tax, agricultural tax (including special agricultural product tax), and animal husbandry 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. It includes three types of taxes, enterprise income tax, income tax for foreign-invested enterprises and foreign enterprises, and individual income tax. These taxes are levied on the basis of the profits or net income earned by the taxpayer;
3.Property tax. It includes 10 types of taxes, including real estate tax, urban real estate tax, urban land use tax, vehicle and vessel use tax, etc. These taxes are levied on property owned or used by the taxpayer;
4.Behavioral Tax. Including 8 types of taxes, urban maintenance and construction tax, stamp duty, fixed asset investment direction adjustment tax, land value-added tax, slaughter tax, banquet tax, ** transaction tax (not levied), etc. These taxes are levied on specific actions or for a specific purpose.
First, the basic process of tax payment:
1. After receiving the business license, the taxpayer shall apply to the in-charge tax authorities for tax registration according to the regulations, and the tax authorities shall issue the tax registration certificate.
2. Taxpayers handle tax registration.
3. Determine the leaders in charge of taxation, accountants in charge and tax personnel.
2. The business tax surcharge includes:
1. Consumption tax;
2. Resource tax;
3. Urban maintenance and construction tax;
4. Surcharge on education fees.
Legal basisArticle 4 of the Provisional Regulations of the People's Republic of China on Value-Added Tax Except as provided in Article 11 of these Regulations, the tax payable by taxpayers on the sale of goods, services, services, intangible assets and immovable property (hereinafter collectively referred to as taxable sales) shall be the balance of the current output tax after deducting the input tax of the current period. Formula for calculating tax payable:
Tax payable = current output tax current input tax.
If the output tax amount of the current period is less than the input tax of the current period and is insufficient for deduction, the insufficient part can be carried forward to the next period for further deduction.
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Value-added tax, business tax, consumption tax, individual income tax, enterprise income tax, resource tax, land value-added tax, urban construction tax, vehicle and vessel use tax, real estate tax, urban construction land use tax, stamp duty, slaughtering tax and banquet tax, deed tax, customs duty, and in the past, there was also a fixed asset investment direction adjustment tax and agricultural tax, and the second tax has been abolished.
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China's current tax system has a total of 28 kinds of taxes, which are: value-added tax, consumption tax, business tax, customs duty, enterprise income tax, and stamp duty. Vehicle and vessel tax. Property tax, personal income tax. Resource tax. Land tax. Wait.
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At present, China's taxation is divided into five categories: turnover tax, income tax, resource tax, property tax and behavior tax, with a total of 19 types. They are: value-added tax, consumption tax, business tax, enterprise income tax, individual income tax, resource tax, urban land use tax, land value-added tax, real estate tax, urban maintenance and construction tax, vehicle purchase tax, vehicle and vessel tax, stamp duty, deed tax, cultivated land occupation tax, tobacco tax, customs duties, ship tonnage tax, fixed asset investment direction adjustment tax (suspended since 2000).
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