What are the types of behavioral taxes?

The taxation of behavior by the state has changed several times, and the special consumption behavior tax and stamp duty were suspended in the 50s, and the stamp duty was re-levied on August 6, 1988. The behavior taxes that will continue to be levied thereafter include: transaction tax, slaughter tax, vehicle and vessel license tax; In 1982 and 1983, a special tax on burning oil and a construction tax were introduced, respectively.

Behavior tax is a type of tax levied by the state in order to restrict certain behaviors or open up certain sources of revenue. For example, for some extravagant social consumption behaviors, entertainment tax and banquet tax are levied; Transaction tax and slaughter tax are levied on livestock trading and slaughtering; Stamp duty is levied on property and commercial voucher decals, etc. The income of the behavior tax is scattered and scattered, generally as a means for the local government to raise local financial funds, and the biggest feature of the behavior taxation is that the occurrence of the levy behavior is accidental or one-time.

Behavioral tax has the following main characteristics:

1) Strong flexibility. It can be canceled when the regulation of an action has achieved its intended purpose.

2) Instability of income. It is often temporary and contingent, and income is unstable.

3) It is difficult to collect and manage. Due to the scattered collection area, the collection standard is also difficult to grasp, and the collection management is more complicated.

4) Timely adjustment. It can effectively cooperate with the country's political and economic policies, "prohibit and collect", help guide people's behavior direction, have strong pertinence, and can make up for the lack of other tax adjustments.

Behavioural taxation has a long history. In the Middle Ages, some countries in Europe levied a minting tax on gold and silver currency. During the Warring States period, China taxed the livestock trade.

After the founding of the People's Republic of China, the Government Council established four types of taxes, namely stamp duty, transaction tax, slaughter tax and special consumption behavior tax. In China's current tax system, the following taxes are subject to behavior: fixed asset investment direction adjustment tax, stamp duty, banquet tax, slaughter tax, ** transaction tax, etc.

Tax: The specific type of tax in a country's tax system.

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 (8) Fuel Tax. These taxes are levied on specific actions or for a specific purpose.

Legal analysis: Behavior tax includes stamp duty, urban construction tax, tobacco tax, vehicle and vessel tax, transaction tax, etc. Behavior tax is a type of tax levied by the state in order to restrict some specific behaviors or open up certain financial resources, such as entertainment tax and banquet tax for some extravagant social consumption behaviors; Transaction tax and slaughter tax are levied on livestock trading and slaughtering; Stamp duty is levied on property wheels and commercial voucher decals, etc.

Legal basis: Article 1 of the Provisional Regulations on Vehicle and Vessel Tax Within the territory of the People's Republic of China, the owner or manager of a vehicle or vessel (hereinafter referred to as a vehicle or vessel) who is a taxpayer of the vehicle and vessel tax shall pay the vehicle and vessel tax in accordance with the provisions of these Regulations.

The term "vehicles and vessels" as used in these Regulations refers to vehicles and vessels that shall be registered with the vehicle and vessel management department in accordance with the law.

Article 1 of the Provisional Regulations on Stamp Duty The units and individuals who write and receive the certificates listed in these Regulations within the territory of the People's Republic of China are taxpayers of stamp duty (hereinafter referred to as taxpayers) and shall pay stamp duty in accordance with the provisions of these Regulations.

There are three types of behavior taxes, which are stamp duty, urban construction tax, and tobacco tax. Behavior tax is a type of tax levied by the state in order to restrict certain behaviors or open up certain sources of revenue. For example, for some extravagant social consumption behaviors, entertainment tax and banquet tax are levied; Transaction tax and slaughter tax are levied on livestock trading and slaughtering; Stamp duty is levied on property and commercial voucher decals, etc.

[Legal basis].Article 2 of the Provisional Regulations of the People's Republic of China on Stamp Duty The following vouchers are taxable vouchers:

1) Purchase and sale, processing contracting, construction project contracting, property leasing, cargo transportation, warehousing and storage, loans, property insurance, technical contracts or certificates of a contractual nature;

2) Documents for the transfer of property rights;

3) Business account books;

4) Rights, licenses;

5) Other vouchers determined by the Ministry of Finance for taxation.

The above is only to know the previous information combined with my understanding of the law, please refer to it carefully!

If you still have questions about this issue, it is recommended that you organize the relevant information and communicate with a professional in detail.

Legal analysis: Behavior tax includes: 1. Urban maintenance and construction tax.

(2) stamp duty; 3. Adjustment tax on the direction of investment and sale of fixed assets. 4. Wide-round land value-added tax.

5. Slaughter tax. (6) banquet tax; 7. Transaction tax.

8. Fuel tax, etc.

Behavior taxes include slaughter tax, transaction tax, vehicle and vessel use tax, special tax on burning oil, construction tax and other taxes. Behavioral tax refers to a tax method for exploiting or restricting financial resources for certain special behaviors, so as to promote national policies to correspond to this. This type of tax is particularly targeted, and it is a kind of supplement to the scope that cannot be covered by other taxes, and regulates people's ability to behave.

1. Unstable income: Behavior tax As a means of local fiscal taxation, the income is relatively unstable, and the funds raised by the hidden children are mostly temporary;

2. Strong flexibility: Behavior tax is a tax levied on some special behaviors, as long as the expected purpose is achieved, the levy of behavior tax can be cancelled;

3. Difficulty in collection and management: Behavior tax has a wide range of types and coverage, so the requirements for each object are different, and it is very difficult to collect and the difficulty coefficient is large;

4. Adjustment of other taxes: Behavior tax is a supplement to other taxes, and some situations that cannot be involved in other taxes are levied through behavior tax.

Behavior taxes include stamp duty, urban construction tax, tobacco tax, vehicle and vessel tax, transaction tax, etc. Behavior tax is a kind of tax levied by the state in order to restrict certain special behaviors or open up certain financial resources, such as entertainment tax and banquet tax for some extravagant social consumption behaviors; Transaction tax and slaughter tax are levied on livestock trading and slaughtering; Stamp duty is levied on property and commercial voucher decals, etc.

The object of taxation of behavior tax is all kinds of taxable activities other than the circulation of goods, income from labor services, income, income, property possession, specific purpose, resource exploitation and occupation as stipulated in the national tax law. For example, China's current slaughter tax, stamp duty, banquet tax, etc. There are many types of taxes included in the behavior tax, and the specific levy objects of each tax type are very different, so the collection system of each tax type in this type of tax is also very different.

According to Article 1 of the Provisional Regulations on Vehicle and Vessel Tax, within the territory of the People's Republic of China, the owner or manager of a vehicle or vessel (hereinafter referred to as a vehicle or vessel) is a taxpayer of vehicle and vessel tax, and shall pay vehicle and vessel tax in accordance with the provisions of these Regulations. The term "vehicles and vessels" as used in these Regulations refers to vehicles and vessels that shall be registered with the vehicle and vessel management department in accordance with law.