1. Tax Common Sense Course
Tax Common Sense Course 1. Basic Tax Common Sense
Due to space limitations, I will give you a few layers of framework to see if it works for you. Useful:
1. The concept of tax law. It is a general term for the legal norms that regulate tax relations formulated by state power agencies and basically authorized administrative agencies. Its core content is the distribution of tax benefits.
2. The essence of taxation. Taxation is a form of state distribution of social products by virtue of political power or public power. Taxation is a form of distribution that meets the needs of social public welfare; taxation is indirect repayment (gratuitous), compulsory (mandatory), and statutory (fixed).
3. The generation of taxes. Taxation comes with the creation of a country. The material premise is that society has surplus products, the social premise is that there are regular public needs, the economic premise is that there are independent economic interest subjects, and the upper level condition is that there is mandatory public power. Taxation in China only appeared when Lu Xuangong implemented the "initial tax per mu" in the Spring and Autumn Period in 594 BC to establish private ownership of land.
4. The role of taxation. As one of the economic levers, taxation has the function of regulating income distribution, promoting resource allocation, and promoting economic growth.
5. Seven elements of the tax system
1. Taxpayers, also known as taxpayers, refer to those who have tax obligations under the tax law and pay taxes directly to the tax authorities. Natural persons, legal persons or other organizations
2. Knowledge about taxation
Taxes are obtained from the people and used for the people.
The role of taxation,
1. Taxation is the main source of national finance and an important financial guarantee for the country to carry out social construction, develop social welfare undertakings, and rescue natural disasters
2. To build and develop a socialist market economy, it is also necessary to regulate economic operations through taxation to achieve sustained, rapid and healthy development of the national economy.
3. The state effectively supervises taxpayers’ economic activities through taxation
yíngyèshuì
The concept of business tax:
Business tax is A tax levied on the turnover obtained by entities and individuals that provide taxable services, transfer intangible assets, or sell real estate within the territory of my country. Business tax is a major tax in the turnover tax system.
Characteristics of business tax:
(1) Wide scope of taxation and universal tax sources
The taxable scope of business tax includes the provision of taxable services and transfers within the territory of my country Intangible assets and the business activities of selling real estate involve the wide range of the tertiary industry in the national economy. The tertiary industry is directly related to the daily lives of urban and rural people, so the scope of business tax collection is broad and universal. With the continuous development of the tertiary industry, business tax revenue will also gradually increase.
(2) The tax calculation is based on turnover, and the calculation method is simple
The tax calculation basis for business tax is the turnover of various taxable service income and the transfer amount of transferred intangible assets , sales of real estate (the three are collectively referred to as turnover), tax revenue is not affected by costs and expenses, and the revenue is relatively stable. Business tax adopts a proportional tax rate and the calculation method is simple.
(3) Designing tax items and tax rates based on industries
Business tax is different from other turnover taxes in that it does not set tax items and tax rates based on the types and varieties of commodities or taxable items. Based on the comprehensive operating characteristics of taxable services, different tax items and tax rates are designed according to different business industries. That is, if the industry is the same, the tax items and tax rates are the same; if the industry is different, the tax items and tax rates are different. The overall level of business tax rate design is relatively low.
The taxpayer's turnover is all the price and extra-price fees collected from the other party when the taxpayer provides taxable services, transfers intangible assets, or sells real estate; however, the following circumstances are excepted:
(1) If a transportation enterprise transports passengers or goods out of the territory of the People's Republic of China and changes the transportation of passengers or goods to another transportation enterprise abroad, the balance of the full freight minus the freight paid to the carrier shall be the business. Forehead.
(2) If a tourism enterprise organizes a tour group to travel outside the People's Republic of China, and the group is picked up by another tourism enterprise overseas, the full travel fee minus the amount paid to the group-taking enterprise shall be The balance after travel expenses is turnover.
(3) If the general contractor in the construction industry subcontracts or subcontracts the project to others, the balance of the total contract amount of the project minus the price paid to the subcontractor or subcontractor shall be turnover.
(4) For on-lending business, the turnover is the balance after loan interest minus borrowing interest.
(5) For foreign exchange, securities and futures trading business, the turnover shall be the balance of the selling price minus the buying price.
(6) Other circumstances specified by the Ministry of Finance.
The following items are exempt from business tax:
(1) Nurturing services, marriage introductions, and funeral services provided by nurseries, kindergartens, nursing homes, and welfare institutions for the disabled;
(2) Services provided by individuals with disabilities;
(3) Medical services provided by hospitals, clinics and other medical institutions;
(4) Provided by schools and other educational institutions Educational services, services provided by student work-study programs;
(5) Agricultural mechanical farming, drainage and irrigation, pest control, plant protection, agricultural and animal husbandry insurance and related technical training services, breeding and disease prevention of poultry, livestock and aquatic animals ;
(6) Ticket revenue from cultural activities held by memorial halls, museums, cultural centers, art galleries, exhibition halls, calligraphy and painting academies, libraries, and cultural relics protection units, and ticket revenue from cultural and religious activities held by religious sites.
In addition to the provisions of the preceding paragraph, business tax exemption and tax reduction items shall be stipulated by the State Council. No region or department may stipulate tax exemption or tax reduction items.
3. How to learn tax knowledge
It’s hard to say. Although I graduated from the Jiangxi Provincial Taxation School and majored in tax agency, now, except for working in Shenzhen Qiaoben Diamond Tool Co., Ltd. is engaged in the business of making diamond grinding heads and occasionally handling the cashier's accounts. It does not have much contact with taxation. The key is that the current policies are constantly changing. If you want to learn well and keep pace with the times, It is recommended that you find a professional tax accounting firm and start from scratch. It should be of great help. I also have a friend who, taking advantage of the fact that online stores don’t need to pay taxes, started selling foreign trade children’s clothing in a Taobao store called Yifei Happy Harbor Taobao store. If you want to learn, it’s best to practice it. Yes!
A professional tax accounting firm is really a good choice. Wish you good luck
4. What are the tax knowledge that accountants must know?
The tax knowledge that accountants must know is as follows: (1) Small deposits can delay tax payment. Taxes should be paid on time, but if you have low savings you can apply for late payment.
Under what circumstances can I defer tax payment if my savings are so small? The available bank deposits are insufficient to pay current wages, or are insufficient to pay the taxes payable after wages are paid. Note that available bank deposits do not include provident fund deposits that the enterprise cannot pay, deposits designated by the state, and various special deposits.
The current salary is the salary payable calculated by the enterprise based on the salary system. If the above situation occurs, the enterprise should apply in time to go through the procedures for deferred tax payment.
(2) Declaration even if there is no business. Corporate tax declaration is an obligation, regardless of whether the company has taxes to pay. An enterprise may have no tax to pay due to various reasons, such as the enterprise is in the preparation period; the enterprise is in the tax-free period; the enterprise is in the liquidation period; the liquidation has not yet been completed; the enterprise has no tax income or income due to unsatisfactory operations.
In these cases, the company may have no taxes to pay, but it must file tax returns on time. A declaration without taxable taxes is a so-called zero declaration. Zero declaration is just a simple procedure.
It is a simple procedure. If it is not completed, the tax authorities can impose a fine of 2,000 yuan each time. (3) Do not mess up the tax on deemed sales. Even if it is not actually a sale, it will be taxed as a sale. If there is no sale, it will be taxed as a sale. Paying taxes will undoubtedly increase the tax burden of enterprises. It should be treated as sales and taxed, which will undoubtedly increase the tax burden of enterprises.
If it should be regarded as a sale and non-payment of tax is illegal, it should not be regarded as a sale and if it is treated as a sale, unjust taxes will be paid. There is a hotel where the boss usually arranges for guests to dine in his own hotel and signs entertainment fees internally. Basically, there are a few orders every month, which add up to more than 100,000 yuan a year.
The accounting firm came to audit and required that the more than 100,000 yuan be regarded as sales and business tax be paid. According to the business tax regulations, there is no provision that eating and drinking in your own hotel should be treated as sales and paying business tax.
If companies follow the fallacy of accounting firms, they will pay more unjust taxes. Don’t use it as a sale.
According to tax laws, there are provisions on the allowable deduction rate for business entertainment expenses of enterprises. If the annual net sales (operating) income is 15 million yuan or less, it shall not exceed 5‰ of the net sales (operating) income; if the annual net sales (operating) income exceeds 15 million yuan, it shall not exceed this part. 3‰.
If the amount of business entertainment expenses is too large and cannot be included in the pre-tax and reasonable expenses allowed to be deducted, then it is reasonable for the CPA office’s audit requirements to be included in sales. In fact, it mainly depends on how much is consumed (four ) Check whether the losses are normal. There are various losses in the production process of the enterprise. Some of the input raw materials are lost, and some are formed into products. In VAT, inputs with normal losses can be deducted, but inputs with abnormal losses cannot be deducted and must be transferred out.
Therefore, the normal division of normal losses and abnormal losses is very important for corporate taxation. In a chemical factory, due to the hot weather, part of the raw materials volatilized, causing inventory losses.
The tax administrator believed that it was caused by a natural disaster and was an abnormal loss. This is also an unjust case.
The hot weather has not yet reached the level of a natural disaster, so how can it be said to be an abnormal loss? Those unfamiliar with tax rules again pay the price. (5) There are special cases for various industries. Tax regulations have general provisions, and there are also special provisions for various industries for special circumstances.
Companies can also suffer losses if they do not understand the special regulations of their industry. A newspaper company sells newspapers and pays value-added tax, and collects advertising fees and pays business tax.
Therefore, the input from printing newspapers must be divided into two parts, one part can be deducted and the other cannot. How to divide? Taxation Bureau's reply: According to Article 23 of the Implementation Rules of the Interim Regulations on Value-Added Tax: divided by percentage of income.
The poor newspaper company has little income from selling newspapers but high income from advertising fees. Therefore, the input cannot be deducted. In fact, there are tax regulations: in similar situations, the content of the newspaper article and the space occupied by the advertisement should be apportioned. Most of it should be deductible, but a small amount cannot be deducted.
If you don’t understand, you will suffer! Pay attention to "Dongcheng Space Accounting Information Hundred Text Selection", which is prepared for accounting friends who have little time to surf the Internet. Our team has collected and compiled the "Accounting and Finance Group Magazine Questions and Answers" e-book from more than 60 accounting groups. We believe it will be helpful to accounting colleagues. (6) For applicable tax rates, please refer to the second provision of input value-added tax: Use of book sales 13 tax rate.
As long as the enterprise is a general taxpayer, the tax rate for selling books is 13. But there is a company that also sells books and is also a general taxpayer. The tax officer requires the company to pay tax at 17.
What basis does the tax authority have? The tax officer explained: The company’s input invoice for printed books is 17. If the company applies a tax rate of 13, doesn’t it mean that it pays 13 to deduct 17? How to balance the tax? The use tax rate is only related to the product and has nothing to do with the input.
You must think twice about the tax officer's explanation, otherwise you will be confused and you will also be confused when paying taxes.
(7) Do I also need to pay tax on advance payments? I have heard too many stories about advances received being required to be taxed by the tax authorities. Article 33 of the Implementing Rules of the Value Added Tax Regulations stipulates that tax liability will not arise until the goods are shipped.
Finance and Taxation No. 200316 also emphasized again that in addition to the sale of real estate, advance receipts for other service businesses do not need to pay business tax first, and business tax will be paid when the income is confirmed. Some companies pay taxes on advance receipts because the other party requires the issuance of invoices. . In fact, after receiving the advance payment, you only need to issue an advance payment voucher to the other party.
Advance receipt vouchers are not invoices, so the tax authorities do not supervise the production of advance receipt vouchers. (8) This is also the rule for production enterprises. Everyone is familiar with the "two-year exemption and three-year half-off" regulations for foreign-invested production companies: only production companies can enjoy it, but service companies cannot.
What exactly is a manufacturing enterprise? You may be confused. According to the Foreign Enterprise Income Tax Law, industries such as construction, cargo transportation, industrial information, maintenance of precision instruments and equipment, and urban sewage treatment are all productive enterprises. As we all know, companies engaged in construction and cargo transportation pay business tax, but they are also classified as productive enterprises under income tax regulations. This seems a bit contradictory, but in fact it is not contradictory at all. Different taxes have different regulations.
(9) Double salary without subsidy. The characteristic of China's corporate welfare system is that it is humane. Every year and festival, a so-called holiday fee is paid. According to the provisions of the personal income tax policy, the holiday fee needs to be incorporated into the current month. Salaries are paid individually.
5. Main courses of taxation majors
Political economics, microeconomics, macroeconomics, taxation, Chinese tax system, tax management, tax agency, tax planning, foreign tax system , International Taxation, Western Taxation, Accounting, Cost Accounting, Budget Accounting, Management Accounting, Tax Accounting, Financial Management, Auditing, Economic Law, Finance, Monetary and Banking, International Economics, etc.
Tax Law
Number of credits: 4 Credit hours: 64
This course is the professional core course of this major. The main content of this course is to teach the tax law of our country. The content of the tax legal relationship, the tax system elements of each tax type, the calculation methods of each tax type, relevant provisions of the tax collection and administration law, etc.
Tax Accounting
Number of credits: 3 Credit hours: 48
This course is a professional core course for the taxation major. The main content of this course is to teach in accordance with the laws and regulations of our country. Tax laws and tax collection and administration regulations, how companies should file tax returns, how to adjust the tax base to calculate taxes, how to pay taxes, and how to perform accounting treatments.
Tax Agency Practice
Number of credits: 4 Credit hours: 64 This course is a professional core course for the taxation major. The main content of this course is to teach how to work as a tax agent. Carry out tax registration, invoice purchase, tax declaration, etc., how to act as an agent for tax inspections, make tax adjustments, etc., and learn to issue relevant tax documents.
Basic Accounting
Number of credits: 4 Credit hours: 60
This course is a professional basic course for this major. The main content of this course is to teach accounting concepts Basic functions, accounting prerequisites and accounting information quality requirements, accounting objects and specific contents; setting accounting subjects and accounts, double-entry accounting, filling in and reviewing accounting vouchers, registering account books, cost calculations, property inventory, preparing accounting statements, etc. Accounting methods; accounting organization form, authority of accounting personnel and organization of accounting work.
Financial Accounting
Number of credits: 7 Number of credit hours: 112
This course is the core professional course of this major. The main content of this course is to teach accounting in accordance with The provisions of the standards, the use of accounting methods, how to account for the impact of the economic business of the enterprise on the six accounting elements, and the preparation of the period-end financial report.
Financial Management
Number of credits: 4 Credit hours: 64
This course is the core professional course of this major. The main content of this course is to teach corporate finance Basic theories and methods of management, and use these theories and methods to carry out corporate financing management, investment management, cost and expense management, revenue and profit management, foreign exchange management, corporate liquidation, and financial evaluation.
Economic Law
Number of credits: 4 Credit hours: 64
This course is a professional basic course for taxation majors. The main content of this course is to teach economic law Basic theory and its practical application enable students to systematically master the basic theories, basic systems, and basic principles of economic law, and cultivate students' ability to use economic law theory and relevant laws and regulations to analyze and solve practical problems in economic life.
6. What common knowledge about taxation
1.
Taxpayers Taxpayers of consumption tax include various enterprises, units, self-employed individuals and other individuals that produce and import taxable consumer goods in China. Taxable consumer goods exported by taxpayers are exempt from consumption tax, except for products restricted by the state for export.
2. Tax Items and Tax Rates (Tax Amount Standards) Consumption Tax Tax Items and Tax Rates Table Tax Items and Tax Rates (Tax Amount Standards) Remarks 1. Cigarettes 1.
Class A cigarettes 2. Class B cigarettes 3.
Class C cigarettes 4. Cigar 5.
Cut tobacco 50 40 25 25 30 2. Wine and alcohol 1. Grain liquor 2, potato liquor 3.
Yellow wine 4. Beer 5.
Other wine 6. Alcohol 25 15 240 yuan/ton 220 yuan/ton 10 5 3. Cosmetics 30 4. Skin care and hair care products 8 Among them, soaps are temporarily reduced and levied at a tax rate of 5. 5. Precious jewelry and jewelry and jade 1.
Gold and silver jewelry 2. Other jewelry and jade 5 10 6. Firecrackers and fireworks 15 7. Gasoline 1.
Unleaded gasoline 2. Leaded gasoline 0.
2 yuan/liter 0. 28 yuan/liter 8. Diesel 0.
1 yuan/liter 9. Car tires 10 10. Motorcycles 10 11. Cars 3, 5, 8 The tax rate is determined according to the model and cylinder capacity 3. Tax calculation methods: Consumption tax uses two methods: ad valorem fixed rate taxation and specific quantity fixed taxation to calculate the amount of tax payable. Generally, the producers of taxable consumer goods are the taxpayers, and the tax is paid at the time of sale.
Tax payable calculation formula: (1) Tax payable = Sales volume of taxable consumer goods * Applicable tax rate (2) Tax payable = Sales quantity of taxable consumer goods * Applicable tax rate Ad valorem pricing is implemented for standard imports For taxable consumer goods, tax is calculated based on the taxable price calculation and the prescribed applicable tax rate.
7. Can someone explain the common sense of value-added tax in detail
For example: You buy materials for 1,000, and the value-added tax rate is 17. Debit: 1,000 raw materials, tax payable-VAT-17 170 loan : Bank deposit is 1170 and you sell products for 2000.
Value-added tax rate 17 Debit: bank deposit 2340 Credit: product sales revenue 2000 Tax payable - value-added tax - 17 340 Assuming you have these two businesses this month, you will have to pay value-added tax at the end of the month, 340- 170=170 If you borrow more than you borrowed, keep a record and continue to offset it next month. Regarding those people who bought fake VAT invoices, that is, when they bought materials, they actually did not pay that part of the VAT in the payment, but they offset it when they filed their taxes. , the profit of this product has increased a lot in disguised form.
8. How to learn tax knowledge quickly
Make a reasonable study plan and conduct comprehensive and systematic study. The first stage: extensive reading. Get a rough understanding of the context of the textbook and the main content of each chapter, judge your understanding of the course, decide how much time you need to spend on further learning, and make mental and time preparations for further learning.
The second stage: intensive reading. Study according to chapters, focus on mastering the specific content of each chapter, and pay special attention to the mastery of basic knowledge; then do the exercises in each chapter in time while the iron is hot, and use theory and practice to strengthen your understanding of the teaching materials; do not let go of any questions that you have not yet understood. , especially for the key points of review, we must work hard and focus on them. The third stage: Consolidation practice. On the basis of the previous stage of study, you should have a thorough understanding of the content of the entire book, do more targeted comprehensive exercises, draw inferences from one instance through practice, and learn to further master what you have learned from different angles. This is an excellent way to study to concentrate on exams.
The fourth stage: general review stage. Practice drills and test yourself. At this stage, you should focus on doing some training for exams. "Practical learning" is very important. Finally, and most importantly, communicate more with old comrades in the industry. After decades of practice, they have a more complete set of experience. If you have the opportunity, let them take you to the company to audit the accounts. You will definitely benefit a lot. shallow.