税收基础Taxbase

1、税收基础（tax base）tax basicssection 1 elements of taxationfirst, the concept and characteristics of taxation1, the concept of taxtax revenue is the compulsory and free distribution of social products and income according to the law.2, characteristics of taxation(1) mandatory; (2) gratuitous; (3) fixity;

2、two, the status of taxation1, the status of taxation in the national economytime tax revenue total (100 million yuan), tax revenue growth%, tax revenue accounted for gdp%, accounting for fiscal revenue%1997823419.2, 11.1, 95.21998926312.5, 11.8, 93.819991068315.3, 13, 93.420001258217.8, 14.1, 93.920

3、011530121.6, 15.9, 93.520021763115.2, 17.2, 93.220032000113.4, 17.1, 92.220042416620.8, 15.1, 91.520052877519.1, 15.8, 912, the impact of tax on the individual (including direct and indirect effects)3, the impact of tax revenue on the enterprise (tax costs directly reduce the enterprises net profit)

4、three, the elements of taxation(i) taxpayersthat is, taxpayers, including legal persons, natural persons and other organizations.pay attention to distinguish between taxpayers and tax payers(two) object of taxationthe tax object refers to tax levy in the legal relationship of rights and obligations

5、of the two parties or behavior.understanding: 1, it is the main mark of distinguishing tax categories2, it changes with the development of social productive forces(.) the poll tax (2) tax levy (3) commodity tax income tax (4)(three) tax itemsthat is, the specific tax items specified under the same t

6、ax category. for example, the consumption tax (the first 11 items)(four) tax rate1, such as the tax quota tax rate: 10-60 yuan / ton. its characteristic is:(1) it has nothing to do with price; therefore, the intensity of economic regulation is limited.(2) only a small range of use, the main tax cate

7、gories do not use it.2, the proportional tax rate: such as enterprise income tax 25%, sales tax 3%. its characteristics are: tired back, can reflect the principle of efficiency, do not pay attention to the principle of fairness.(1) a differential rate of taxation, such as a consumption tax.(2) the t

8、rade differential tax rate, such as sales tax.(3) regional differential proportional tax rates, such as farmland occupation tax.3, progressive tax rates: the object of taxation according to the size of the amount is divided into several grades, each level provides a tax rate, tax rate increased in t

9、urn. it embodies the principle of fairness.progressive tax rates mainly include full progressive tax rates and excessive progressive tax rates.example: the income of an enterprise is 2 million 800 thousand yuan, the tax rate is as follows:1 million and below 20%100-200 yuan 30%200-300 yuan 40%1, if

10、the full progressive tax ratethe amount of tax payable is =280*40%=112 yuan2, if the excessive progressive tax ratetaxable amount =100*20% + (200-100) *30% + (280-200) *40% =82 yuan(five) tax linkturnover tax: tax payment in all aspects of production and circulationincome tax: tax payment in the dis

11、tribution link(six) tax period: the time limit for taxpayers to pay taxes in accordance with the tax law. do not pay taxes due to. such as the income tax in the month or the end of the quarter within 15 days in advance, the final settlement within 4 months after the end of the year, duotuishaobu.the

12、 tax payment period has three circumstances: (1) pay tax on time; (2) pay by tax; (3) pay yearly, advance payment by installments(seven) adjustment of tax burden1, measures to reduce the tax burden(1) tax relief (tax benefits)(2) threshold and exemptionthe starting point is the starting point of tax

13、ation for the object of taxation, and the amount of tax levied at the starting point can not reach the threshold and is not taxed.the amount exempted is a predetermined amount of tax exemption, which is only taxed on the part of which exceeds the amount.for example: if the starting point is 2000 yua

14、n, 2000 yuan and above will be taxed in full, and the amount under 2000 yuan will not be taxed. if the amount is 2000 yuan, the tax will be over 2000 yuan and exceed the amount of tax.2, measures to increase the tax burden(1) additional tax: such as education surcharge 3%.(2) tax addition: such as l

15、ocal tax 3% (added 30% on the basis of enterprise income tax 10%)(eight) penalty: the punishment measures taken by taxpayers in violation of tax law.comparison of several ways to reduce tax burdenmeans, meaning, naturethe act of falsifying, concealing, or destroying books and vouchers in a tax evasi

16、on, resulting in less or no tax payment. illegaltax taxpayers in the absence of consciousness occurred or pay less tax evasion behavior. illegal, etcfrom tax evasionrefusal to pay taxes by means of violence or threat of refusing to pay the tax wrong illegal behavior. illegalto resort to deceit and d

17、eception and fraud, fictitious taxable behavior, illegal acts of defrauding export tax refund from the state treasury. illegaltax taxpayers more than tax provisions of the tax deadline and the occurrence of tax arrears, divided into subjective and objective two kinds of taxes in arrears.part of the

18、law is illegal and partly illegaltax avoidance takes advantage of loopholes and gaps in the tax code and takes the necessary means of paying less taxes. not illegal, but not legaltax planning, in the range permitted by the tax law, through the management, investment, financial management, organizati

19、on and transactions and other arrangements in advance, to reduce the tax burden. legitimatethe second section is the current tax system in our countryi. the current tax system in chinathere are 22 categories of taxes in our country, which are divided into six categories:(i) turnover tax1, the turnov

20、er tax is the amount of goods and services transfer tax, that is, sales of goods and services to provide turnover tax.2, turnover tax includes(1) tax on sales: value-added tax, consumption tax;(2) tax on turnover: sales tax;3, turnover tax is the tax on production and circulation.(two) income tax2,

21、income tax is a tax on the distribution of income tax, including personal income tax and corporate income tax(three) resource tax1, including resource tax, urban land use tax.2, taxation of differential income resulting from the development and utilization of natural resources.(four) specific purpos

22、e tax. such as urban maintenance and construction tax, land value-added tax, vehicle purchase tax, farmland occupation tax and so on.(five) property and behavior tax. such as property tax, vehicle and vessel tax, stamp duty and so on.(six) tariff. mainly on the import and export of goods and article

23、s of our country.two, the main categories of taxes in the tax statustime taxtotal value added tax%, consumption tax%, business tax%, import duty%, enterprise income tax% total%1998926339.2, 8.8, 17, 9.4, 11.2, 3.7, 89.31999，10683，36.3，7.7，15.6，14.8，11.4，3.9，89.72000，12582，36.2，6.8，14.9，17.8，13.2，5.2

24、，94.12004，24166，37.3，6.2，14.8，14.3，16.4，7.2，96.12005，28775，37.5，5.7，14.7，12.7，18.5，7.3，96.4第三节主要税种简介一、增值税1、增值税的征税范围（1）销售或进口货物（2）提供加工、修理修配服务（应税劳务）2、增值税的纳税人一切从事销售或进口货物、提供应税劳务的单位和个人。分为一般纳税人和小规模纳税人（1）小规模纳税人从事货物生产或提供应税劳务的纳税人，年应税销售额100万元以下从事批发或零售的纳税人，年应税销售额180万元以下（2）一般纳税人除上述范围以外的为一般纳税人。3、税率一个、小规模纳税人的征收率：（

25、1）批发零售企业4%（2）生产企业6%应纳税额=销售额*征收率b、一般纳税人（1）：17%基本税率（2）低税率：一般纳税人销售或进口粮食、食用油、自来水、煤炭、图书等，税率13%（3）农业生产单位销售自产农产品免征增值税4、应纳税额应纳税额=当期销项税额-当期进项税额销项税额=销售额*适用税率5、增值税计算举例例如：以食品生产过程为例，说明增值税的计算方法：(1) a farm sells a batch of wheat to the b flour mill at a price of $1 million, which is exempt from vat on the basis of

26、 the tax law.(2) the wheat flour mill made the wheat flour from this batch of wheat and sold it to the nylon cake factory. the price is 2 million yuan, and the value-added tax rate is 13%(3) the nylon cake factory makes cakes from these flours and sells them to ding mall. the price is 8 million yuan

27、, and the value-added tax rate is 17%(4) shopping centres sold all of these cakes to consumers. the price is 10 million yuan, and the value-added tax rate is 17%the results can be listed as follows:enterprisethe product does not contain the output tax pricea inputtaxb outputtaxc payablevalue added t

28、axc-b final saleselling pricea+ca farm wheat 100000100b flour mill 200132613226cake factory pastry 80026136110936mall pastry 1000136170341170note: (1) agricultural production units for sale of agricultural products shall be exempted from value-added tax; (2) the purchase of duty-free agricultural en

29、terprises, the income tax is calculated at 13%; (3) the value-added tax is the price of foreign tax total final sales price6, value-added tax planningcase analysis: a company is the general taxpayer, the purchase price per item (excluding tax) 2000 yuan, the sales price of 2200 yuan (excluding tax),

30、 facing three choices in the choice of delivery unit: (1) the general taxpayer; (2) small scale vat invoice issuing taxpayer (; 3) only small-scale taxpayers to issue invoice. then, what are the differences between the three taxpayers?comparison of three suppliersthe supplier does not tax the purcha

31、se price of vat sales price excluding tax vat taxable amount of net cash flowgeneral taxpayer 200034022003743420small taxpayers who can open special invoices 20001202200374254, 200small scale taxpayers who cannot open special invoices 200002200374374200the best choice for an enterprisebest choice re

32、asonsdomestic investmentwhen the general taxpayer of the city is levied the city maintenance, construction and education surtax, it is based on the vat paid by the enterpriseas for the three choices of foreign invested enterprises, china does not impose urban maintenance, construction and educationa

33、l surtax on foreign invested enterprisescity maintenance and construction tax and education surcharge, is the country to pay value-added tax, consumption tax and business tax (hereinafter referred to as the three tax) units and individuals pay the three tax tax levy tax basis, at the same time with

34、the payment of three tax. the tax rate of urban maintenance and construction tax is 7% in urban area; 5% in county town and 1% in other town. education fees are added to 3%. these two taxes are not levied on foreign invested enterprises and foreign enterprises. in addition, preferential regulations

35、such as import tax exemption are also provided.7, enterprise value-added tax burden is too high: (1) equipment intensive; (2) labor intensive; (3) long-term backlog of products, sales difficulties; (4) vat tax management is not goodtwo, sales tax1. taxpayers: entities and individuals that provide ta

36、xable services, transfer intangible assets or sell immovable property within the territory of china.the above-mentioned taxable services refer to the transportation, construction, finance, insurance, post and telecommunications, cultural, sports, entertainment and service industries.2, the tax rate(

37、1) transportation, construction, post and telecommunications, cultural and sports industries, with a tax rate of 3%(2) services, the transfer of intangible assets and the sale of immovable property at a rate of 5%(3) the tax rate of the finance and insurance industry is 5%(4) the 5%-20% range tax ra

38、te in the entertainment industry shall be prescribed by all regions. from may 1, 2001 onwards, the nightclub, dance halls, game rooms and other entertainment behavior tax rates are 20%3, the amount of tax payabletax payable = turnover * tax ratecase study: if a state-owned enterprise wants to rent t

39、he plant together with the equipment to a private enterprise of party b, the contract stipulates that the annual rent will be 5 million yuan, party b will pay half of the rent, and the other half of the rent at the end of the year.party a shall pay taxes as follows: property tax 500*12%=60 yuan; sal

40、es tax 500*5%=25 yuan. add up to 850 thousand yuan.if party b is proposed to change the contract, which changed to two contracts: plant rental contract and equipment rental contract, will play a significant tax savings.party a to 3 million yuan rent workshop, and rental equipment rent 2 million yuan

41、, the amount of tax revenue unchanged, but there will be great changes in the real estate tax payable 300*12%=36 million 500*5%=25 million business tax. total 610 thousand yuan, direct savings tax 240 thousand yuan.please think: how can you make the minimum amount of tax payment?three, consumption t

42、ax1) taxpayers: units and individuals that manufacture, entrust, process and import taxable consumer goods within the territory of china.2, items, tax ratesthe 11 original items of the consumption tax belong to the inside price tax,usually in the production, commissioned processing and import links

43、to pay, gold and silver jewelry, diamond jewelry later changed to retail links levied.taxable items; fixed rate; proportional tax ratei. smoke1, cigarette 150 yuan / box 30-45%2, cigar 25%3, cut tobacco 30%two, wine and alcohol1, grain white wine 0.5 yuan / jin 25%2, potato wine 0.5 yuan / jin 15%3,

44、 rice wine 240 yuan / ton4, beer 250 yuan / ton5, other wine 10%6, alcohol 5%three, cosmetics 30%four, skin care, hair care products 8%five precious jewelry 5%six firecrackers and fireworks 15%seven, gasoline (unleaded) 0.2 yuan / litergasoline (leaded) 0.28 yuan / litereight, diesel 0.1 yuan / lite

45、rnine car tires 10%ten motorcycle 10%eleven, car 3 - 8%in april 1, 2006, china began to implement the revised consumption tax, the adjustment reflects the concept of green tax system, mainly reflected in two aspects, one is to raise taxes on high energy consumption or resource-based industries, such

46、 as disposable chopsticks, wood floor to 5% tax levy consumption tax; two is to encourage the development of products with low energy consumption in high energy consuming industries for example, to improve vehicle emission rates, the implementation of certain tax benefits has the characteristics of

47、energy saving and environmental protection car. although the consumption tax adjustment is not yet in place, it is only a phased adjustment, but it is of great significance for strengthening the concept of environmental protection and sustainable development.since september 1, 2008, the excise tax o

48、n cars has been re adjusted,raise large displacement car consumption tax rate, reduce the small displacement automobile consumption tax rate, emissions more than 3 4.0 (including 4) cars, the consumption tax rate increased from 15% to 25%, the exhaust volume of more than 4 car consumption tax rate f

49、rom 20% to 40%3, the amount of tax payabletax payable = sales * applicable tax rateor = quantity of sales * unit tax(no vat is included in the tax payable)question: if buy a cigarette factory price of 100 yuan, including a few yuan consumption tax?please select:a, 100*40%=40 yuanb 100/ (1+17%) *40%=

50、85.47*40% =34.19 yuanall tax procedures are as follows:a cigarette manufacturers of raw materials does not tax the purchase price of 1 yuan, other costs 6 yuan, the value-added tax: vat 1*13%=0.13 yuanthe ex factory price of 85.47 yuan, the amount of 85.47*17%=14.53 yuana smoke of value added tax =1

51、4.53-0.13=14.40 yuana cigarette price of 85.47+14.53=100 yuan (jiawaishui)a cigarette consumption tax payable =85.47*40%=34.19 yuan (tax price)a cigarette profit of =100-7.13-14.40-34.19=44.28 yuanone cigarette pays enterprise income tax =44.28*33%= 14.61 yuana net profit after tax =44.28-14.61=29.6

52、7 yuan100 yuan a cigarette, create tax 63.33 yuanit can be seen that:1, the purchase price of 100 yuan, including the ex factory price of 85.47 yuan, 14.53 yuan of income tax.2, the store does not contain value-added tax retail price for:140/ (1+17%) =119.66 yuanone cigarette markup: 119.66-85.47=34

53、.19 yuan3, the store sales tax: 119.66*17%=20.34 yuana cigarette retail price: 119.66+20.34=140 yuan4, the store of value added tax on 20.34-14.53= 5.81 yuanone cigarette markup: 140-100-5.81=34.19 yuanlist of calculation results of each production linkenterprisethe product does not contain the outp

54、ut tax pricea inputtaxb outputtaxc payablevalue added taxc-b final saleselling pricea+ctobacco growers, tobacco leaves 1, 0, 0.13, 0.13, 1.13cigarette factory cigarettes 85.47, 0.13, 14.53, 14.40, 100store cigarettes 119.66, 14.53, 20.34, 5.81, 140visible, 140 yuan, including value-added tax 20.34 y

55、uanfour, personal income tax1, taxpayers: including taxpayers and non resident taxpayers2 taxable income and tax rates(1) income from wages and salariestax rate for series full month taxable incomequick (%)deductions1 no more than 500 yuan 502 more than 500 yuan -2000 yuan, part 10253 more than 2000

56、 yuan -5000 yuan, part 151254 more than 5000 yuan -20000 yuan, part 203755 more than 20000 yuan -40000 yuan, part 2513756 more than 40000 yuan -60000 yuan, part 3033757 more than 60000 yuan -80000 yuan, part 3563758 more than 80000 yuan -100000 yuan, part 40103759 more than 100000 yuan, part 4515375note: the balance is calculated after deducting the cost by 2000 yuan per month(2) the income from the production and operation of individua