What are the characteristics of commodity taxation and what are the main characteristics of commodit

Commodity taxation refers to the tax levied on goods produced or consumed or services provided. The commodities mentioned here include not only tangible commodities, such as food, clothing, housing, etc., but also intangible commodities, such as patents, technology, etc.; It includes both capital commodities - means of production.

It also includes consumer goods - means of subsistence; It includes both domestic goods and goods imported from foreign countries.

Historically, the taxation of goods has been the result of fiscal revenues for countries.

The main means. It and property tax, income tax.

Together, they constitute the three major systems of contemporary taxation. Compared with property tax and income tax, commodity taxation has the following characteristics.

1.It is taxed on a wide range of subjects.

Goods and services are the most basic activities of society and the most widely taxed objects. Compared with property tax and income tax, commodity tax is the most widely taxed, so it is easy to obtain fiscal revenue.

2.Taxation is based on turnover.

In contrast to income tax, goods are taxed on the seller of the product transaction, i.e. the gross income or value added of the business unit; Income tax, on the other hand, is levied on factors of production.

The seller of the transaction, i.e., the net income of the individual's household sector. Therefore, goods are taxed on the value of the goods.

is on a tax basis and not on a net income basis.

The most important difference is that income tax is a tax on people, while a tax on goods is a tax on things. Income tax is subject to personal relief and deduction for taxpayers, and progressive tax rates may apply.

The excise tariff does not take into account individual circumstances and applies a proportional tax rate.

3.There are many taxation links.

From the perspective of the process of commodity circulation, commodities from raw materials to finished products must go through production, wholesale and retail before they can enter the hands of consumers. The stages that have passed through and the number of transactions are more or less, and they are often divided and changed. It is precisely because there are stages in the circulation of commodities that the links (stages) of taxation are different, and the tax revenue and the role of tax revenue on the production and circulation of commodities are different.

4.The existence of double taxation.

It is precisely because there is a problem in the taxation of commodities that it is necessary to levy taxes at more than two links, or if each commodity continues to circulate without entering the final consumer goods market, it will be taxed after the taxation link, thus forming double taxation. Double taxation is a major feature of the taxation of goods.

5.The tax burden can be passed on.

Since the taxation of goods is carried out in the circulation of goods, it is likely that taxpayers will pass it on to consumers by raising the amount of goods**; Or to depress the purchase** and pass it on to the producer, etc., so that the tax can be passed on to others.

6.The commodity tax is a tax on property.

Income tax and property tax are personal taxes, while commodity taxes are property taxes. Therefore, the commodity tax can play all the functions of the property tax to serve the country's political and social economy.

The characteristic of commodity taxation is that the value of the commodity is value-added.

The characteristic of commodity taxation is that the value of the commodity is value-added.

1. The pressure brought by commodity taxation is too great, and many enterprises have fallen into the dilemma of being unable to extricate themselves because of the payment of the remaining tax on commodity taxation.

2. The taxation of commodities is easy to cause imbalance in fiscal revenue, and Yanfan seriously affects economic development.

3. Taxation of goods is detrimental to the interests of consumers, because enterprises will pass on the increased tax burden to consumers, resulting in an increase in the burden on consumers.

Commodity tax and income tax are completely different taxes. Commodity tax is a tax levied on goods and services and the turnover of goods and services as the basis for taxation, which is known as "goods and services tax" in the world, and generally includes value-added tax, consumption tax, customs duties, etc. Income tax is a type of tax that is levied on income, including corporate income tax and individual income tax.

Commodity tax and income tax are different in terms of taxpayers, scope of taxation, applicable tax rates, and calculation of tax payable. Commodity tax is an indirect tax, and taxpayers can pass on the tax burden to others, and income tax is an indirect tax, and the tax burden cannot be passed on, and the taxpayer directly bears it.

1) The object of the commodity tax is the goods, not the income and property. This is an important difference between commodity tax and income tax and property tax.

2) The basis of commodity tax is the turnover of goods, that is, the value of commodity circulation and transfer. Among the specific types of commodity tax taxes, the amount of the turnover rent as the basis for tax calculation may be sufficient for the total amount of circulation (such as sales, etc.), or it may be the value-added amount of circulation, which also forms the main difference between the various types of commodity tax.

3) The tax burden of commodity tax is easy to pass on. Commodity tax is a typical indirect tax, as long as the goods can be sold and circulated, the tax burden can be passed on. Therefore, the tax burden of commodity tax is usually borne by the consumer or the ultimate purchaser, and it is relatively easy to pass on the tax burden.

4) The collection of commodity tax has a regressive effect. The collection of commodity tax does not specifically consider the taxpayer's ability to pay taxes, and most of them adopt proportional tax rates, regardless of the strength of the tax paying ability, the same tax rate is uniformly applied, so that the tax burden of those with weak tax ability is relatively heavy, resulting in a regressive effect. Not only that, but in the case of multi-link taxation, it may also cause double taxation.

Understanding the above characteristics of commodity tax is helpful to understand the important role of commodity tax. Since the commodity tax is levied on commodities and the turnover of commodities is used as the basis for taxation, as long as the circulation of commodities occurs, the state can share the circulation income from the transactions of market entities, so that the state can obtain tax revenue in a full, timely and stable manner through the collection of commodity tax; At the same time, since the commodity tax is directly related to all aspects of economic operation, the levy of this tax can give full play to the economic leverage of taxation, adjust the economic structure, optimize the allocation of resources, and create a good external environment for saving the profitability of enterprises and creating a good external environment for the fair competition of enterprises. Based on the above-mentioned important functions and roles of commodity tax, many of our peers regard it as the main tax in their own tax system, and the same is true in China.

However, the characteristics of commodity tax also show that commodity tax also has shortcomings, for example, it is conducive to improving efficiency, but it is not conducive to ensuring fairness, and has a regressive effect; It can sometimes lead to double taxation and the tax burden can be easily passed on, which may have a negative impact on the effectiveness of taxation.

The main features of commercial taxation are as follows; (1) Customs duties are an indirect tax Customs duties are indirect taxes. Because customs duties are mainly taxed on imported and exported goods, the tax burden can be advanced by the importer and exporter, and then it is added to the price of the goods as part of the cost, and the advance is recovered when the goods are given to the buyer. In this way, the burden of customs duties is eventually passed on to the buyer or consumer.

2) The subject and object of taxation of customs duties are import and export merchants and import and export goods According to the standards of taxpayers and taxable goods, taxation can be divided into tax subjects and tax objects. The subject of taxation, also known as the subject of taxation or taxpayer, refers to the natural person or legal person who bears the taxpayer according to the provisions of the tax law; The object of taxation is also known as the object of taxation or the object of taxation, such as consumer goods. (3) Tariffs are an important means of foreign policy Import and export commodities are not only directly related to the domestic economy and production, but also closely related to the politics, diplomacy and economy of other countries or regions in the world.

Tariff measures reflect a country's foreign policy. The tariff rate affects the development of a country's economy and foreign countries. (4) Tariffs can play a role in regulating the development of imports and exports** Many countries regulate imports and exports by formulating and adjusting tariff rates.

In terms of exports, the export of goods is encouraged through low taxes, exemptions and tax refunds; In terms of imports, the import of goods is regulated through the high and low tax rates and reductions and exemptions.

The universality of the object, the flexibility of the basis, the ad valorem proportional tax rate, the simplicity of collection and management, the ease of pass-on, the regression and the concealment.

Answers]: a, b, c, d

This question examines the structure and components of the tax system. According to the nature of the taxable objects, all taxes are divided into five categories: turnover tax, income tax, property tax, resource tax and rolling index purpose tax.

The elements of taxation mainly include: taxpayers, tax objects, tax rates, tax links, tax payment periods, tax payment locations, tax reductions and exemptions, etc., among which taxpayers, tax objects, and tax rates are the three most basic elements.

Taxation elements in a broad sense include not only the substantive law elements of each type of tax, but also the tax collection and management system to ensure the implementation of these laws and regulations, that is, the basic procedures for taxation and the resolution of tax disputes.

The elements of taxation in the narrow sense refer to the elements of the substantive law of each type of tax, that is, the elements of taxation about the types of taxes and their contents.

The so-called taxation elements generally refer to the elements of tax substantive law in the narrow sense.

c Answer Analysis:

Analysis] Commodity taxation is an indirect tax, and the tax burden can be passed on and hidden.