What are the types of taxes that cannot be passed on?

Business tax, sales tax, excise tax, consumption tax, value-added tax and customs duties are generally considered to be indirect taxes, and the tax burden can be passed on to consumers by the initial taxpayer, and the tax burden of such taxes can also be passed on to the factors of production later. However, personal income tax, corporate tax, payroll tax, property tax, etc. are generally considered to be direct taxes, and the tax burden cannot or is difficult to pass on.

Depending on whether the tax can be passed on, it is divided into direct tax and indirect tax.

The so-called direct tax refers to the type of tax in which the taxpayer is the actual bearer of the tax at the same time, and the taxpayer cannot or is not convenient to pass on the tax burden to others. This type of taxpayer who is a direct tax not only has a tax liability on the surface, but is also in fact a tax bearer, that is, the taxpayer is the same as the taxpayer. At present, in the tax law theories of various countries around the world, various taxes such as income tax, real estate tax, inheritance tax, and social insurance tax are mostly used as direct taxes.

Direct tax is levied on income and property attributable to private individuals (privately owned or owned), and has outstanding advantages over taxation of goods or services in circulation: (1) it is more difficult for taxpayers of direct taxes to pass on their tax burdens; (2) the direct tax rate can adopt a progressive structure, and the level of burden can be determined according to the amount of private income and property; At the same time, the adoption of progressive tax rates makes tax revenues more flexible, and to a certain extent, can automatically stabilize the drastic fluctuations in the national economy. (3) The calculation of the income tax standard of the direct tax can be based on the living conditions of the taxpayer and his family, such as various deduction systems and negative income tax systems, so that the basic right of private individuals can be guaranteed.

Therefore, direct tax is more in line with the principle of fair tax burden and affordability in modern tax law, and has a special regulating function for the redistribution of social wealth and the satisfaction of social security.

Direct taxes also have shortcomings: (1) The tax loss is large, the taxpayer directly burdens the taxpayer, the collection resistance is large, and tax evasion and tax evasion are easy to occur. (2) High tax requirements. The collection method is complex, and there must be a high level of accounting and management.

Indirect tax refers to a tax in which the taxpayer is not the actual bearer of the tax, and the taxpayer can pass on the tax burden to others by raising the tax level or raising the charging standard. Taxpayers who are subject to indirect tax taxation, although they are ostensibly liable for tax payment, have actually added their own tax to the ** of the goods sold, which is borne by the consumer or passed on to others in other ways, that is, the taxpayer is inconsistent with the taxpayer.

Property tax is not passable.

There are generally three ways of tax pass-through: 1. Pre-pass-through. Through transaction activities, the taxpayer attaches the tax to the ** and transfers it to the buyer in the direction of the ** movement; 2. Later transfer.

By lowering the ** of the purchased goods, the taxpayer will offset part of the tax paid by **, and transfer it to the seller backwards in the direction of the ** movement; 3. Scatter and transfer. Taxpayers pass on part of their tax payouts to the front and part later.

[Legal basis].

Article 4 of the Law of the People's Republic of China on the Administration of the Collection of National Taxes and the Transportation of Rubber Article 4 The units and individuals who 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 purely withholding agents.

Taxpayers and withholding agents must pay, withhold, collect and remit taxes in accordance with the provisions of laws and administrative regulations.

The specific methods are: 1. Forward transfer: The taxpayer imposes the tax on the top of the tax through the transaction activities, and transfers it to the buyer along the direction of the movement.

2. Later pass-through: The taxpayer offsets a part of the tax paid by the taxpayer by lowering the purchase of goods, and transfers it to the seller backward in the direction of the movement. 3. Scattering and transferring:

Taxpayers pass on some of the taxes they pay to the hidden in front and some later.

The specific methods are: 1. Forward pass-through: Taxpayers attach taxes to ** through transaction activities and transfer them to the purchaser in the direction of ** movement.

2. Later pass-through: The taxpayer offsets a part of the tax paid by the taxpayer by lowering the purchase of goods, and transfers it backward to the seller against the direction of the movement. 3. Scattering and transferring:

Taxpayers pass on part of their tax payouts to the front and part later.

Article 4 of the Law on the Administration of Tax Collection and Collection stipulates that units and individuals liable for paying taxes are taxpayers. Units and individuals that are required by laws and administrative regulations to withhold and remit taxes and collect and remit taxes are withholding and remitting. Taxpayers and withholding agents must pay the tax dismantled and verified by the taxpayer and the withholding agent in accordance with the provisions of laws and administrative regulations.

Legal basis: Article 61 of the Law of the People's Republic of China on the Administration of Tax Collection and Collection Where a withholding agent fails to set up and keep the account books of withholding and remitting, collecting and remitting tax or keeping the accounting vouchers and relevant materials for withholding and remitting, collecting and remitting, the tax authorities shall order it to make corrections within a time limit and may impose a fine of not more than 2,000 yuan; where the circumstances are serious, a fine of between 2,000 and 5,000 RMB is to be given.

The specific methods are: 1. Forward transfer: the taxpayer attaches the tax to the top of the taxpayer through the transaction activities, and transfers the burden to the buyer along the direction of the movement.

2. Later pass-on: The taxpayer offsets a part of the tax paid by the taxpayer by lowering the purchase of goods, and transfers it backward to the seller in the direction of the movement. 3. Scattering and transferring:

Taxpayers pass on part of their tax payouts to the front and part later.

Article 4 of the Law on the Administration of Tax Collection and Collection stipulates that units and individuals liable for paying taxes 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 taxes, withhold and remit taxes in accordance with the provisions of laws and administrative regulations.

Legal basis: Article 61 of the Law of the People's Republic of China on the Administration of Tax Collection and Collection If a withholding agent fails to set up and keep the account books of withholding and remitting, collecting and remitting tax or keeping the accounting vouchers and relevant materials for withholding and remitting, collecting and remitting tax in accordance with the regulations, the tax authorities shall order it to make corrections within a time limit and may impose a fine of not more than 2,000 yuan; where the circumstances are serious, a fine of between 2,000 and 5,000 RMB is to be given.

There are different ways to pass on the tax burden in the process of economic and economic transactions.

Western economic theories of taxation generally summarize pass-through into four ways.

The first is to turn forward. Also known as "forward-turned" or "forward-shifted". That is, the taxpayer is filial piety, and it is a form in which the taxpayer transfers the tax amount to the purchaser or final consumer of the commodity or factor of production by increasing the quality of the commodity or factor of production provided by him.

It is the most typical and common way to pass on the tax burden, and it mostly occurs in the taxation of goods and services.

The second is backward transfer, also known as "reversal" or "backward transfer". That is, it is a way for taxpayers to transfer the tax paid by them to the providers of production factors by lowering the purchase price of production factors, reducing wages, extending working hours, etc.

The third is the transformation, also known as the "transformation of taxation". That is to say, taxpayers do not pass on the tax paid to them either forward or backward, but compensate for their tax losses by improving operation and management, improving production technology, etc., so that the profit level after paying taxes is not lower than before tax payment, so that the tax burden disappears in the development of production and income growth. Compared with the general tax burden transfer, this kind of pass-through method does not transfer the tax burden to others, and there is no specific taxpayer, so strictly speaking, it is a special tax pass-through method.

The fourth is tax capitalization, also known as "capital restoration". That is, the purchaser of the factor of production will deduct the future tax payable on the purchased factor of production from the purchase in advance (i.e., depress the purchase of the factor of production**), and then pass it on to the person who buys the factor of production. The difference between tax capitalization and tax pass-through in the general sense is that tax pass-through in the general sense is to transfer the tax levied on each economic transaction at any time through various channels; Tax capitalization, on the other hand, is a one-time transfer of the accumulated taxable tax.

So, it's actually a special form of tax backwards.

The conditions for the transfer of tax burden are as follows:

1. The existence of the commodity economy

The pass-through of the tax burden is achieved through the change of commodity ** in the exchange of goods. Without the exchange of goods, there would be no pass-on of the tax burden. Therefore, the commodity economy is the economic premise for the pass-on of the tax burden.

Historically, in a natural economy based on self-sufficiency, products have generally moved directly from the realm of production to the realm of consumption without market exchange.

Under the conditions of commodity economy, the value of all commodities is expressed in the form of money, and commodity exchange has broken through the limitations of time and geography and developed on a large scale, opening up a broad place for the taxation of commodities and commodity circulation, and also providing the possibility for commodity taxation to be passed on, and commodity taxation is also transferred in a roundabout or indirect way through changes to help change.

2. The existence of a free pricing system

The tax burden is directly related to the ** movement, which is generally achieved by increasing the selling price rate of the inscription and lowering the purchase price of the purchase. Among them, the tax burden of some taxes can be directly passed on through the change of **; The tax burden of some taxes is passed on indirectly through changes in the supply and demand of commodities through changes in capital investment.

Regardless of the form of pass-through, it depends on the change of **. Therefore, the free pricing system is the basic condition for the existence of tax burden pass-through.

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