What are the basic elements of taxation and what are the contents of taxation

The taxes paid by the business include:

Main taxes: value-added tax, business tax, corporate income tax, and customs duties are also involved in exports.

Additional taxes and fees: urban construction tax, river toll, education surcharge.

In addition, there are property taxes, vehicle and vessel taxes, consumption taxes, etc., which are not needed by every business.

First, the front. Taxes include value-added tax, additional tax, enterprise income tax, etc., and some enterprises also involve cultural construction expenses, environmental protection tax, stamp duty, etc. VAT is the most important tax.

Taxation is a very important fiscal revenue of the state, and the state will allocate different taxes to taxpayers and set a fixed tax rate.

2. Analyze the details.

Vat. This tax is a turnover tax, which is a turnover tax levied on the added value of multiple links in the production, circulation and labor services of commodities or the added value of commodities. Value-added tax is an off-price tax, that is, it is borne by consumers, and it is only taxed if there is value-added, and it is not taxed if there is no value-added.

Surtax. It includes urban construction and maintenance tax, education surcharge, and local education surcharge. It is paid on the basis of paying VAT, and the tax amount of VAT is used as the basis for tax calculation.

Corporate income tax. Corporate income tax is paid on the company's operating profits, and the tax rate is generally 25%. Eligible companies can be included in the taxable income at half of the income and pay corporate income tax at a rate of 20%.

3. What is the essence of taxation?

The essence of taxation is actually the collection of funds from units and individuals through the relevant laws and regulations issued by the state. And this expropriation relationship is gratuitous, compulsory and of a fixed nature. And formulated the corresponding tax law, as long as the taxpayer meets the tax requirements, must be in accordance with the provisions of the tax, if there is tax evasion and tax evasion without legal tax, the state will punish this part of the population.

3. Land appreciation tax payable;

4. Income tax payable;

5. Real estate tax payable;

6. Urban land use tax should be paid.

7. Vehicle and vessel tax payable;

8. Additional education fees payable;

9. Compensation for mineral resources payable;

10. Individual income tax payable, etc.

Enterprises should be listed in the "Taxes and Fees Payable.

The corresponding detailed accounts are set up under the account for accounting, and the credit side registers the relevant taxes that should be paid, and the debit side registers the relevant taxes that have been paid. The credit balance at the end of the period reflects the relevant taxes and fees that have not yet been paid by the enterprise.

Law of the People's Republic of China on the Administration of Tax Collection.

Article 3. The initiation and suspension of taxation, as well as tax reduction, exemption, tax refund and tax compensation, shall be implemented in accordance with the provisions of the socks travel law; Where the law authorizes ***, it shall be implemented in accordance with the provisions of the administrative law and the regulations on the destruction of the administrative law. No organ, unit, or individual may violate the provisions of laws and administrative regulations by making decisions on the establishment or suspension of tax collection, tax reduction, exemption, tax refund, tax compensation, or other decisions that contradict tax laws and administrative regulations.

First, the front. Various taxes and fees include: value-added tax, consumption tax, business tax, maintenance and construction tax of Chengla Zhongdan City, resource tax, income tax, land value-added tax, real estate tax, and vehicle and vessel use tax.

Land Use Tax, Education Surcharge, Mineral Resources Compensation Fee, Stamp Duty.

cultivated land occupation tax, etc.

2. Analysis. Taxes and fees refer to taxes and fees, and taxation is a form in which the state participates in the distribution of social products compulsorily and without compensation in accordance with its social functions and in accordance with the law in order to meet the public needs of society. Taxes and fees refer to the fees charged by state organs for providing specific labor services or services to relevant parties.

3. What is the difference between taxes and fees?

1. Look at who the subject of collection is. Taxes are usually collected by tax authorities, customs and financial authorities; Fei Peizao is usually collected by other tax authorities and public institutions.

2. See if it is gratuitous. State fees follow the principle of compensation, while state taxes follow the principle of no compensation. Fees are collected for compensation, and taxes are levied for free. This is the fundamental difference in nature between the two.

3. See if the funds are earmarked. Taxes are generally spent by the state through the budget for social and public needs, except in rare cases, generally do not implement special funds; The fees are mostly used to meet the needs of the business expenses of the charging unit itself, and the funds are earmarked.

Legal Analysis: Taxes include business tax, urban business construction tax, and education surcharge. Urban maintenance and construction tax (hereinafter referred to as urban construction tax) and education surcharge are a kind of tax calculated and levied on units and individuals engaged in production and business activities on the basis of the value-added tax and consumption tax actually paid, and according to the different tax rates applicable to the taxpayer's location.

VAT is based on sales revenue % (applicable to general VAT taxpayers and small-scale production and processing taxpayers respectively); Urban construction tax is paid at 7% of the VAT paid; The education fee surcharge is paid at 3% of the VAT paid.

Legal basis: Law of the People's Republic of China on the Administration of Tax Collection

Article 1 This Law is enacted for the purpose of strengthening the administration of tax collection, standardizing the collection and payment of taxes, safeguarding state tax revenues, protecting the legitimate rights and interests of taxpayers, and promoting economic losses and social development.

Article 2 This Law shall apply to the collection and administration of all kinds of taxes levied by the taxation authorities in accordance with the law.

Article 3 The initiation and suspension of tax collection, as well as tax reduction, exemption, tax refund, and tax compensation, shall be implemented in accordance with the provisions of the law and the provisions of the administrative regulations.

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.

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 be responsible for withholding and remitting, collecting and remitting 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.

Taxes refer to the taxes and surcharges incurred by the enterprise except for the enterprise income tax and the value-added tax that are allowed to be deducted. The following is what I have sorted out for you what the tax includes related content, for reference only, I hope to help you!

What is included in the tax

Taxes generally include consumption tax, urban maintenance and construction tax, education surcharge, resource tax, real estate tax, urban land use tax, vehicle and vessel tax, stamp duty, etc.

Stamp Duty Declaration:

Application materials: 2 copies of stamp duty tax declaration (report) form.

Handling channels: 1. Tax service hall. (Premises).

2. Electronic tax bureau, mobile terminal, self-service tax terminal.

The specific channels shall be confirmed by the provincial tax authorities.

Note to taxpayers:

1. Taxpayers submit materials'Authenticity and legitimacy are assumed.

2. On the premise that the information is complete and meets the statutory acceptance conditions, the taxpayer only needs to go to the tax authority once at most.

3. Taxpayers who apply the method of "self-purchase, self-pasting, and self-transfer" to complete their tax obligations shall also report their tax payment to the in-charge tax authorities.

4. Taxable vouchers include: purchase and sale, processing contracting, construction project contracting, property leasing, cargo transportation, warehousing and storage, loans, property insurance, technical contracts or certificates with a contractual nature; Documents for the transfer of title; business books; rights, licenses; Other documents determined by the Ministry of Finance for taxation.

5. If the same type of taxable voucher needs to be affixed frequently, the taxpayer can decide whether to pay the stamp duty on a regular basis according to the actual situation. The deadline for aggregate payment is one month. Once the payment method has been selected, it cannot be changed within one year.