What are the main types of taxes in China, and what are the three main types of taxes currently in C

According to the nature of the taxable object, it is divided into: turnover tax (mainly: value-added tax, consumption tax, business tax, customs duty), income tax (enterprise income tax, income tax of foreign-invested enterprises and foreign enterprises, individual income tax), resource tax (resource tax, urban land use tax and cultivated land occupation tax), behavior tax (stamp duty, vehicle and vessel use tax), property tax (real estate tax, deed tax).

According to tax management and use authority: **tax (customs duty, consumption tax), local tax (personal income tax, real estate tax, vehicle and vessel use tax, land use tax), **local sharing tax (value-added tax, resource tax, business tax, enterprise income tax).

According to the relationship between tax and **: in-price tax (consumption tax) and off-price tax (value-added tax) are divided according to the tax calculation standard: ad valorem tax (value-added tax, business tax, customs duty) and ad valorem tax (resource tax, vehicle and vessel use tax).

According to whether the tax burden is passed on or not: direct tax (income tax) and indirect tax (VAT, excise tax).

Interest tax, personal income tax, consumption tax.

The National Tax System is responsible for collecting and administering taxes.

1. Value-added tax; 2. Consumption tax, 3. Value-added tax on imported products, consumption tax, and direct adjustment tax on Taiwan ** (collected by the customs); 4. Business tax, income tax and urban maintenance and construction tax paid by railways, bank head offices and insurance companies; 5. **Enterprise income tax; 6. Income tax on non-bank financial enterprises of local banks and foreign banks; 7. Offshore oil enterprise income tax and resource tax; 8. Transaction tax; 9. Value-added tax, consumption tax and income tax of domestic foreign-invested enterprises and foreign enterprises; 10. Tax rebate management of export products; 11. Value-added tax and consumption tax for bazaars and self-employed individuals; 12. Late penalty income of ** tax; 13. The education fee surcharge is levied according to the **tax and the **local sharing tax.

The local taxation system is responsible for the collection and administration of taxes.

1. Business tax, 2. Individual income tax, 3. Land value-added tax; 4. Urban maintenance and construction tax; 5. Vehicle use tax; 6. Real estate tax; 7. Slaughter tax; 8. Resource tax; 9. Urban land use tax; 10. Adjustment tax on investment in fixed assets; 11. Local enterprise income tax; 12. Stamp duty; 13. Banquet tax; 14. Late penalty income from local taxes; 15. Surcharge on education fees levied by local business tax.

Current tax classifications and types of taxes. According to the current large classification, it is mainly turnover tax, income tax, property tax, resource tax, behavior tax and others

1. Turnover tax: value-added tax, consumption tax, business tax, customs duties, vehicle purchase tax, etc.;

2. Income tax: enterprise income tax, income tax of foreign-invested enterprises and foreign enterprises, individual income tax, etc.;

3. Resource tax: resource tax, urban land use tax, land value-added tax, etc.;

4. Property tax: real estate tax, urban real estate tax, etc.;

5. Behavior tax: stamp duty, vehicle and vessel tax, urban maintenance and construction tax, etc. 6. Other taxes: tax on agricultural and forestry products, cultivated land occupation tax, deed tax, etc.

Legal analysisThere are three main types of taxes: 1. Value-added tax is a kind of turnover tax levied on the basis of the value-added amount generated by commodities in the process of circulation; 2. Business tax is a tax levied on the turnover of units and individuals who raise the highest tax on labor services, transfer intangible assets or sell immovable property in China; 3. Consumption tax is a general term for various taxes that are levied on the turnover of consumer goods.

Legal basisArticle 3 of the Law of the People's Republic of China on the Administration of Tax Collection and Collection 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 tax collection, suspending, tax reduction, tax exemption, tax refund, tax compensation, or other decisions that contradict tax laws and administrative regulations.

Article 8 Taxpayers and withholding agents have the right to learn from the tax authorities about the provisions of the national taxation laws and administrative regulations and the circumstances related to the tax payment procedures. Taxpayers and withholding agents have the right to request the tax authorities to keep the information of taxpayers and withholding agents confidential. The tax authorities shall keep the information of taxpayers and withholding agents confidential in accordance with the law.

Taxpayers have the right to apply for tax reduction, exemption and refund in accordance with the law. Taxpayers and withholding agents have the right to make statements and defenses against the decisions made by the tax authorities; In accordance with the law, they enjoy the right to apply for administrative reconsideration, file administrative lawsuits, and request state compensation. Taxpayers and withholding agents have the right to accuse and report violations of law and discipline by tax authorities and tax personnel.

What are the main types of taxes in China? VAT, excise tax, vehicle acquisition tax, business tax, customs duties, etc. 1. Value-added tax is a kind of turnover tax levied on the basis of the value-added generated by goods (including taxable services) in the process of circulation.

In terms of tax calculation principle, value-added tax is a turnover tax levied on the added value or added value of commodities in multiple links in the production, circulation and labor services. 2. Consumption tax excise duty (special goods and services tax) is a general term for various taxes that are levied on the turnover of consumer goods. is a tax levied on consumer goods that can be levied from a wholesaler or retailer.

3. Vehicle Acquisition TaxVehicle acquisition tax is a tax levied on units and individuals who purchase specified vehicles in China, which is derived from the vehicle purchase surcharge. The basic norm of the current vehicle acquisition tax law is the Provisional Regulations of the People's Republic of China on Vehicle Acquisition Tax, which came into effect on January 1, 2001. 4. Business taxBusiness tax is a tax levied on the turnover of units and individuals who raise taxes on labor services, transfer intangible assets or sell immovable property within the territory of China.

Business tax is one of the main taxes in the turnover tax system. 5. Customs duties (tariff) is a tax levied by the customs set up by **Kiga to its importers and exporters when import and export goods pass through the customs territory of a country. Tax type information definition: Tariff is a tax levied by a country's customs on import and export goods passing through its customs territory in accordance with the laws and regulations of that country.

Is there anything else you don't understand?

Taxes are divided into national and local taxes. Land tax is further divided into: resource taxPersonal income tax

Individual Incidental Income Tax, Land Appreciation Tax, Urban Maintenance and Construction Tax, Vehicle and Vessel Use Tax, Real Estate Tax, Slaughter Tax, Urban Land Use Tax, Fixed Asset Investment Direction Adjustment Tax, Enterprise Income Tax, Stamp Duty, etc.; The national taxes are: value-added tax, consumption tax, fuel tax, vehicle purchase tax, tax rebate for export products, value-added tax on imported products, and consumption tax.

The tax revenue is mainly used in the fields of national defense and army construction, salary payment of state civil servants, road transportation and urban infrastructure construction, scientific research, medical and health epidemic prevention, culture and education, disaster relief, and environmental protection.

Taxation has three characteristics, that is, the three major properties of taxation, which mainly include mandatory, gratuitous and fixed, let's talk about these three natures respectively.

1. Taxation is mandatory, taxation is compulsory collection, participation in the distribution of social products is based on the political rights of the state, taxation is stipulated in the form of national law, tax law is an important part of national law, and any individual and unit must abide by the tax law and compulsory taxation. For example, individual employees need to pay personal income tax, nowadaysPersonal income tax

2. Taxation is gratuitous, and the so-called gratuitous nature means that after the state collects taxes, it will be owned by the state and will no longer be directly returned to taxpayers. However, the tax will be used on taxpayers through the public goods provided by the people, which is also the essence of taking from the people and using it for the people. For example, the construction of national kilometers, the exemption of tolls, and the increase of investment and construction in rural areas and cities.

Now it seems that the use of tax revenue for the people is more obvious, and China's construction is getting better and better.

3. Taxation is fixed, which refers to the collection of taxpayers in accordance with the standards prescribed by national laws, and there are clear tax law provisions, the amount of taxes, the types of taxes generated, the proportion of collection, etc., which cannot be changed by anyone and units.

The three basic characteristics of taxation are closely related and inseparable, because taxation has a gratuitous nature, so it is required to be mandatory, and compulsory taxation provides a guarantee for gratuitousness, in addition, the compulsory and gratuitous nature of taxation determines the fixity of taxation, and can ensure that the fixed taxation is paid.

China's taxes are divided into four major categories, and there are 28 types of taxes.

1. Turnover tax. Including value-added tax, consumption tax, business tax, Guanluzhi tax, resource tax, agricultural tax, animal husbandry tax;

2. Income tax. Including enterprise income tax, foreign-invested enterprises and foreign enterprise income tax, individual income tax;

3. Property tax. Including real estate tax, urban real estate tax, urban land use tax, vehicle and vessel use tax, vehicle and vessel use license tax, vehicle purchase tax, deed tax, cultivated land occupation tax, ship tonnage tax, inheritance tax;

4. Behavioral tax. Including urban maintenance and construction tax, stamp duty, fixed asset investment direction adjustment tax, land value-added tax, slaughter tax, banquet tax, ** transaction tax, fuel tax.

The main types of taxes in China include: turnover tax, income tax, property tax, resource tax, behavior tax and others. Details include:

1. Turnover tax: value-added tax, consumption tax, business tax, customs duties, vehicle purchase tax, etc.;

2. Income tax: enterprise income tax, foreign-invested enterprise income tax, foreign enterprise income tax, individual income tax, etc.;

3. Resource tax: resource tax, urban land use tax, land value-added tax, etc.;

4. Property tax: real estate tax, urban real estate tax, etc.;

5. Behavior tax: stamp duty, vehicle and vessel tax, urban maintenance and construction tax, etc.;

6. Other taxes: tax on special agricultural and forestry products, tax on cultivated land, deed tax, etc.