The abbreviation of "tax type" refers to the main factors that constitute a tax type, such as tax object, taxpayer, tax item, tax rate, tax payment link, tax payment period, payment method, tax reduction and exemption, illegal treatment, etc. Different tax objects and taxpayers are the main signs to distinguish one tax from another, and they are often the origin of tax names. At the same time, each tax has its specific functions and functions, and its existence depends on certain objective economic conditions. At present, China's taxes are divided into five categories: turnover tax, income tax, resource tax, property tax and behavior tax, providing more than 20 kinds.

1 urban construction tax (price tax can be deducted before income tax)

Taxpayer:

1, units and individuals paying three taxes;

2. Foreign-funded enterprises do not pay;

3. There is no tax on import and no refund on export.

Taxable amount = VAT, consumption tax and business tax actually paid by the taxpayer × tax rate.

(The fines shall be paid at the same time for the three taxes, but the tax basis does not include the fines and late fees for the three taxes)

1, urban 7%

2, county, town 5%

3. Other 1%

(remember)

In addition:

1. Withholding, collecting and remitting shall be subject to the tax rate of the trustee;

2. If there is no fixed place, it shall be paid at the place of business.

1. While the three taxes are reduced, the urban construction tax is also reduced.

2, three tax refunding, refunding at the same time

3. Before June 65438+February 3, 20051,the income from the internal logistics service of the service center was temporarily exempted from collection.

4. From June 65438+1 October1to June 65438+February 3 1 2009, the Three Gorges Project Construction Fund was exempted (newly added). 1. Tax payment: the three taxes are the same (limited to the "three taxes" payable by domestic enterprises, excluding exports and imports).

2. Tax payment place:

1, withholding and remitting, collecting and remitting place;

2. The location of the oil well;

3. Location of Pipeline Bureau;

4. Place of business

2 education surcharge (deduction before in-price tax and income tax) 1, 3% (note)

2. The output of cigarettes and tobacco is halved.

1, tax exemption and reduction at the same time.

2, three tax refunding, refunding at the same time

3. The income obtained by the government service center in handling internal logistics services shall be temporarily exempted from the same three taxes before February 3, 2005 (limited to the "three taxes" payable by domestic domestic-funded enterprises, excluding export links and import links).

3. Tariff (Tax Administration Law not implemented)

1. Taxpayer: Goods and articles allowed to enter or leave the country.

Taxpayer: the consignee of imported goods, the consignor of exported goods and the owner of inbound and outbound articles. Tariff = quantity of taxable import (export) goods × unit duty-paid price × tax rate.

Duty paid price: determined by the customs according to the transaction price of the goods.

1. Duty paid price of imported goods

(1) Duty paid price of general imported goods = price of goods+transportation fee.

1. Articles included in the duty-paid price:

(1) Commissions and brokerage fees other than the buying commissions undertaken by the buyer;

(2) The expenses of the container integrated with the goods borne by the buyer;

(3) The expenses of packaging materials and packaging services borne by the buyer;

(4) Royalties related to the goods that should be borne by the buyer;

(5) The price provided by the buyer free of charge or below the cost, and the expenses of overseas development, design and other related services that can be shared in an appropriate proportion;

(6) The income obtained by the seller from importing goods directly or indirectly from the buyer. 1 Import tariff rate: (1) Category: Since 2002. 1. 1, import tariffs are divided into MFN tariff rate, preferential tariff rate, agreed tariff rate, ordinary tariff rate, tariff quota tariff rate and provisional tariff rate; (2) Calculation method: Most imported goods are subject to ad valorem tax, and some products are subject to specific tax and compound tax (video recorders, video cameras, digital cameras, etc.). ) and sliding tariffs (especially ad valorem taxes) (newsprint).

Export tax rate: 20% ~ 40% for one column (20 commodities)

Special tariffs: retaliatory tariffs, anti-dumping duties, countervailing duties and safeguard tariffs.

4 Use of tax rate

(1) Import and export goods shall be taxed on the day of declaration; (2) declare before arrival and declare the tax rate on the day of entry; Divided into statutory relief, specific relief and temporary relief.

Legal remedies:

1, one ticket for the following goods in 50 yuan, duty-free.

2. Advertisements and samples with no commercial value are tax-free.

3. Materials donated by foreign governments and international organizations are tax-free.

4. The necessities of inbound and outbound means of transport are tax-free.

5. Temporary entry and exit, re-entry within 6 months, tax-free.

6. Materials imported for overseas processing shall be exempted from tax according to the actual processing export volume.

7. The export goods returned by our country for some reason shall be exempted from import duties upon verification by the customs, and the export duties shall not be refunded (refundable due to varieties or specifications).

8. Goods imported from abroad that are returned for some reason shall be exempted from export duties after verification by the customs, and the import duties already collected shall not be refunded (refundable due to varieties or specifications).

9. Import duties may be reduced or exempted if the imported goods are found to be true by the customs under any of the following circumstances:

(1) Damaged or lost during overseas transportation or loading and unloading; ② Damage or loss caused by force majeure after loading and unloading before customs release; (3) It has leaked, damaged or rotted during customs inspection, and it is proved that it is not caused by improper storage.

10. Cost-free goods compensation, that is, imported goods are found to be damaged, short or of poor quality after release, and similar goods that are compensated or replaced free of charge by foreign carriers, shippers or insurance companies are tax-free. However, if the original imported goods with damage or quality problems are not returned to foreign countries, the imported goods without compensation and cost shall be taxed according to regulations.

1 1. Tax reduction or exemption stipulated in international treaties concluded or acceded to.

(1), declaration time: within 0/4 days from the date of declaration of the means of transport, and 24 hours before the export goods arrive at the customs supervision area and are loaded.

(2) Tax payment period: within 65,438+05 days from the date of issuance of the payment letter.

(3) In case of force majeure or adjustment of national tax policy, it may be extended for 6 months with the approval of the General Administration of Customs (the longest period for other taxes shall not exceed 3 months).

Second, law enforcement.

1. Collection of customs late payment fee: customs late payment fee = overdue customs tax ×0.5‰× overdue days (from the date when the customs payment period expires to the date when taxpayers pay customs duties).

2. Compulsory expropriation. If the taxpayer fails to pay the tax within 3 months from the date of filling out the payment form by the customs, the customs may take compulsory measures such as compulsory withholding and changing the price to pay the tax with the approval of the Commissioner of Customs.

Tax payable calculation, tax rate collection management and tax declaration

3 tariff

Those that can be distinguished from the price of goods shall not be included in the customs value:

(1) Costs of goods such as factory buildings used for fixed assets accounting after import;

(2) Freight and other expenses after the goods arrive at the domestic import place;

(3) Import duties and other domestic taxes.

Second, the customs value of special imported goods:

1. For goods shipped overseas for repair, the customs value shall be the repair fee and material fee (change) approved by the customs;

2, shipped overseas for processing, processing fee+material fee+transportation fee;

3. Temporary entry, duty-free for 6 months, and then import goods as usual;

4. Lease method: rent; Reserve price; Those who apply for one-time tax payment shall be treated as general imported goods;

5. Reserved purchase prices of imported samples, exhibits and advertising exhibits;

6. Duty-reduced or exempted commodities subject to additional taxes.

Duty paid price = the price of the goods when the original import is approved by the customs ×[ 1- time of use (month) ÷ (supervision period ×12)];

7. Others: Goods imported by barter, consignment, donation or gift shall be regarded as general imported goods.

2. Duty paid price of export goods = export transaction price ÷( 1+ export tariff rate)

(Commission separately listed in the transaction price shall be deducted)

Iii. Calculation of the customs value of import and export goods transportation and related expenses and insurance premiums:

1. Goods imported by land, sea and air:

Freight is calculated at the port of discharge (by sea) and the port of destination (by air and land) arriving in China, and calculated at the actual cost of freight and insurance. If you are not sure, you can calculate the freight according to the freight rate (amount) of the transportation industry, and calculate the insurance premium according to 3‰ of "price+freight";

2. Imported goods by other means: ① For imported goods transported by post, postage is used as transportation and related expenses and insurance premium; (2) For imported goods transported by rail or road at the price of overseas border ports, the customs shall calculate the transportation fee at the price of 1%.

3. Export goods: The sales price includes the deduction of freight and insurance between the port of departure and overseas ports. (3) Tax refund, the original daily tax rate for import and export, except for the following circumstances: ① The tax refund after the original tax reduction and exemption shall be subject to the daily tax rate (change) on the day when the customs declaration is re-filled; (2) If the bonded nature is transferred to domestic sales, the tax rate shall be the day when the declaration is transferred to domestic sales; Unauthorized transfer, according to the date of seizure; (3) Temporary import shall be converted into formal import according to the declaration date of formal import; (4) Pay the rent by installments, pay the tax by installments, and declare each time according to the daily tax rate (change); ⑤ Overdischarge and accidental discharge are levied according to the original collection, and if it cannot be ascertained, the tax rate is the same as that on the day of tax payment; 6. Work mistakes, according to the original tax payment date; ⑦ After the import of deferred tax payment is approved, the tax shall be paid on the original import date, regardless of whether it is paid in installments or in one lump sum; (eight) the smuggling tax shall be levied according to the date of seizure.

Rules of origin: three customs duties will be refunded to all production standards and substantive processing standards (where the value-added part of processing accounts for more than 30% or more of the total value of new products).

Under any of the following circumstances, you can declare the reasons in writing within one year from the date of tax payment, and apply to the customs for tax refund together with the original tax certificate, plus the interest of the bank's current deposit for the same period:

1. Due to a customs error, Dona paid the tax;

2. Imported goods exempted from inspection approved by the customs shall be examined and approved by the customs if they are found to be unloaded less after paying taxes;

3. Goods for which export duties have been levied have not been exported for some reason, and have been declared for customs clearance after customs verification.

Fourth, the collection and recovery of tariffs.

1. If it is not the taxpayer's responsibility, the overdue period is 1 year from the date of publication;

2. If it is the responsibility of taxpayers, the customs may pursue the levy within 3 years from the date of tax payable, and impose a late fee of 5/10000 of the tax undercharged or omitted on a daily basis.

Verb (abbreviation of verb) tariff payment dispute

You can apply for reconsideration, but you have to pay taxes first. If it is not passed, it will constitute a delay, and the customs has the right to take compulsory measures.

Apply for reconsideration within 30 days from the date of issuance of the payment letter; The customs shall make a reconsideration decision within 60 days from the date of receiving the application; Bring a lawsuit within 15 days from the date of receiving the reconsideration decision.

Taxpayers and scope of taxation, calculation of tax payable, collection and management of tax items, tax rates and tax preferences, and tax declaration

4 Resource tax

Taxpayer: Units and individuals that exploit mineral products and produce salt with taxable resources in China.

note:

1, one-time collection;

2. Both for personal use and sales;

3. Foreign investment is also levied;

4. Chinese-foreign cooperative exploration of oil and natural gas will not be levied for the time being;

5 units that purchase untaxed mineral products are withholding agents.

Taxable amount = tax amount × unit tax amount

Taxable amount withheld = purchase quantity of untaxed mineral products × applicable unit tax I. Tax items

1, crude oil: natural crude oil is taxed, but artificial oil is not;

2. Natural gas: refers to natural gas specially exploited or exploited at the same time as crude oil, excluding natural gas produced in coal mines for the time being;

3. Coal: raw coal is collected, and coal washing, coal preparation and other coals are not collected;

4. Its nonmetallic ore;

5. Ferrous metal ore;

6. Non-ferrous metal ores;

7. Salt: including solid salt and liquid salt.

(Note: the VAT rate of 1 and 7 is 17%, and the rest is 13%)

In addition: 1, if it is an associated mine, and there is no separate provision for applicable tax, it should be the main mine. 2, the acquisition of independent mines and joint ventures, calculated according to the tax standard of the unit; Other units are calculated according to the tax standards approved by the tax authorities.

Second, the tax amount.

1. Sales and self-use (non-productive use) (newly added) quantity of primary products (non-productive use refers to unit energy, and production use is based on processing capacity, comprehensive recovery rate or mineral processing ratio).

2. Self-produced liquid salt is taxed as solid salt, and purchased liquid salt is taxed as solid salt, and the tax paid by liquid salt consumption is allowed to be deducted.

3. The exploitation or production of taxable products with different tax items shall be accounted for separately, otherwise, the crude oil used for heating and workover in the process of crude oil exploitation shall be exempted from the high applicable tax of 1;

2, taxpayers in the production process, due to accidents or natural disasters suffered heavy losses can be reduced as appropriate;

3. From April 1 2002, the iron ore resource tax of metallurgical joint ventures will be reduced by 40% according to the stipulated tax standard;

4. Non-ferrous metal mine resource tax is reduced by 30% on the basis of the prescribed tax amount, and levied at 70% of the prescribed tax amount;

5. There is no tax on import and no refund on export.

First, the time when the tax obligation occurs

Same as VAT:

1, installment payment, the payment date agreed in the sales contract;

2. Prepaid payment, the day when taxable products are issued;

3. The other way is the day when the sales amount is received or the sales amount certificate is obtained;

4. Self-production, the day of transfer;

5. On the day of withholding tax, the day of first payment or issuance of payment voucher.

2. Tax payment place: the place where taxable products are mined or produced and the place where they are purchased.

Land value-added tax (price tax, which can be deducted before income tax)

1. Taxpayer:

All units and individuals that transfer the right to use state-owned land, buildings above ground and their attachments and obtain income.

Second, the scope and standards of taxation.

1. Whether the transferred land use right belongs to the state;

2. Whether the land use right and the property rights of buildings and attachments on the ground have been transferred;

3. Whether to transfer real estate income. Land value-added tax = land value-added amount × applicable tax rate-deduction item amount × quick deduction coefficient

Land appreciation = transfer income-deduction of project amount

Taxpayers in any of the following circumstances are priced according to the real estate appraisal price:

Concealing or falsely reporting the transaction price of real estate;

The deduction provided is untrue;

The transfer transaction price is lower than the real estate appraisal price without justifiable reasons;

Transfer of existing real estate. Land value-added tax is implemented at four progressive tax rates (memory)

Ratio of Series Value-added Amount to Deducted Item Amount Tax Rate (%) Quick Deduction Coefficient (%)

1 no more than 50% of 300 parts.

2 over 50%- 100% 405

3 The part exceeding 100%-200% is 50 15

4 More than 200% of 6035

Calculation steps of tax payable:

(1) Determine the deduction amount.

(2) Determine the value-added amount = taxable income-deduct the project amount.

(3) Determine the value-added rate = (2) ÷ (1) and find the tax rate.

(4) Calculate the tax amount

1. Taxpayers who build ordinary standard houses for sale, and the value-added amount does not exceed 20% of the deducted project amount, shall be exempted from tax.

2. Real estate requisitioned and recovered according to law due to national construction needs shall not be requisitioned.

3. Transfer of real estate to individuals: those who have lived for more than 5 years are exempted; Residence for 3 years or less.

(Change, delete two items)

1. Time for tax declaration: within 7 days after the taxpayer signs the real estate transfer contract.

2. Tax payment place: the local competent tax authority of the real estate.

(1) If the taxpayer is a legal person and the real estate is located in the same place as its institution, it shall be under the jurisdiction of the original tax authorities; Inconsistent, the location of the property.

(2) If the taxpayer is a natural person and the real estate and domicile are in the same place, the domicile shall prevail; In case of inconsistency, the place where the transfer formalities are handled shall prevail.

Taxpayer and scope of taxation, tax items and tax rates

increment tax on land value

Whether the relevant matters fall within the scope of taxation

1 sales logo.

(1) Selling the right to use state-owned land

(2) after obtaining the right to use state-owned land, it will be developed, constructed and sold.

(3) Stock real estate transactions.

2 inheritance, no gift inheritance is required. Donations to public welfare undertakings are not collected by immediate family members or those who have direct support obligations, and the rest are collected.

3 rent is not levied.

4. Real estate mortgage is not levied during the mortgage period; If the mortgage cannot be repaid at the expiration of the mortgage period, the property will be expropriated.

5 real estate:) changing rooms between units is assessed by income; Housing exchange between individuals is tax-free.

Exemption from the transfer of investment real estate and joint venture real estate to investment joint ventures; Re-transfer and expropriation of investment joint venture real estate.

7 cooperative housing for personal use, exempt from; Transfer and requisition after completion

8. Enterprise merger and real estate transfer are temporarily exempted from collection.

No expropriation (no transfer of ownership) for the 9th generation houses.

10 Real estate revaluation is not levied (no income)

Determination of deduction items

1. New houses can be deducted (5 real estate enterprises and 4 non-real estate enterprises).

(1) The payment for obtaining the land use right, including the land price paid by the state and related expenses (including deed tax), shall be deducted according to the facts;

(2) the cost of real estate development;

(3) Real estate development expenses:

(1) Taxpayers can calculate and share the interest expenses according to the transferred real estate projects, and can provide loan certificates from financial institutions. Their real estate development expenses are: interest+(paid land use right price+real estate development cost) × 5% or less.

② If the taxpayer can't calculate the interest expense according to the transferred real estate project or can't provide the certificate of financial institution, the allowable deduction of the real estate development expense is: (the price paid for obtaining the land use right+the real estate development cost) × 10%.

Note: The interest is not higher than the amount calculated by the commercial bank's loan interest rate for the same period, and the bank's interest rate hike and penalty interest shall not be deducted. The deduction ratio is decided by the provincial people's government.

(4) Taxes and fees related to real estate transfer: business tax, urban construction tax, education surcharge for real estate development enterprises; If it is other enterprises, it also includes stamp duty (five ten thousandths of the amount contained in the property right transfer document).

(5) Taxpayers engaged in real estate development can be deducted by [( 1)+(2)]×20%.

2, the sale of real estate stocks, that is, the sale of old houses can be deducted (3).

(1) Appraisal price of old houses and buildings = replacement cost price appraised by real estate appraisal agencies approved by the government × new discount rate.

(two) the land price paid for obtaining the right to use the land and the related expenses paid in accordance with the unified provisions of the state.

(3) Taxes paid in the process of transfer (three taxes and one fee)

Taxpayer and scope of tax collection, calculation of tax payable, tax rate, preferential tax collection and tax declaration

6. Urban land use tax

(included in the management fee, which can be deducted before income tax)

1. Taxpayer:

(1) Units and individuals with land use rights;

(two) the owner is absent or the property right is not clear, which is the actual user;

(3)*** Yes, * * * all parties. (excluding foreign-invested enterprises and foreign enterprises)

2. Taxation scope: land owned by the state and collectively except rural land.

Annual tax payable = actually occupied taxable land area (square meters) × applicable tax amount

Actual occupied area: the measured area, the area determined by the land use certificate and the area declared by taxpayers themselves. Fixed tax rate (the difference between tax rates is 20 times), and the land occupied by health institutions such as health institutions is exempted;

Schools, hospitals, nurseries and kindergartens run by enterprises whose land can be clearly distinguished from other land used by enterprises shall be exempted;

Taxpayers who use the land of tax-exempt units free of charge shall be exempted from tax; Taxpayers should use the land of tax-exempt units for free.

The property occupied by branches of the head office of the People's Bank of China (including the State Administration of Foreign Exchange) shall be exempted.

Others.

(1) The public green space and park land open to the public outside the factory area of the enterprise are temporarily exempted from expropriation.

(2) University logistics entities are exempted.

Two, the following land relief is determined by the local taxation bureau.

1. Individual-owned residential and courtyard land.

2, the real estate management department in the rent adjustment reform before the rental of residential housing land.

3. Land for dormitory of employees' families in tax-free units

4. Land for welfare factories organized by the Ministry of Civil Affairs

5. Land for schools, hospitals, nurseries and kindergartens run by collectives and individuals

6. After the relocation of the enterprise, the original unused land and barren hills and wasteland within the scope of the enterprise shall be exempted, and the enterprise shall calculate the deduction at the time of declaration, and make corresponding explanations in the schedule or remarks column of the declaration form, and provide relevant materials (changes).

First, the tax payment period:

Annual calculation and installment payment

Second, the tax obligation time:

1, buy a new house and hand it over the next month;

2. Buy a stock room, go through the formalities and issue a certificate for next month;

3. Lease or lend, starting from the month following the delivery of the property;

4, real estate development enterprises for their own use, lease, lend the construction of commercial housing, in the next month of use or delivery;

5, the new requisition of cultivated land, one year from the date of approval of the requisition;

6, the new requisition of non arable land, since the approval of the requisition next month.

Three. Tax payment place:

Land position

1. Exemption from payment as stipulated by the state.

1, for personal use by state organs, people's organizations and the army, exempted;

2. The land allocated by the national financial department for the self-use of public institutions' funds shall be exempted;

3. Religious temples, parks, places of interest and self-use land are exempted (except for production and operation);

4, municipal streets, squares, green spaces and other public land, exempt;

5. Land directly used for agriculture, forestry, animal husbandry and fishery production shall be exempted (except for agricultural and sideline products processing sites and living and office buildings);

6. Abandoned land that has been approved for reclamation and transformation shall be exempted from 5 years to 10 years from the month of use;

7, non-profit medical institutions, centers for disease control and maternal and child health centers.

7 Property tax (included in management expenses, which can be deducted before income tax)

1. Taxpayer: the owner of the property within the scope of taxation, including the owner, mortgagee, custodian or user. (excluding foreign-invested enterprises and foreign enterprises)

Tax Method Tax Basis Tax Rate (Record) Tax Formula

1, state organs, people's organizations, and military self-use real estate shall be exempted;

2, funded by the national financial department of the unit's own real estate, exempt from;

3, religious temples, parks, places of interest for their own use of real estate, exempt from (except production and operation);

4. The property of the branches of the China People's Bank (including the State Administration of Foreign Exchange) shall be exempted.

5. All non-operating property owned by individuals shall be tax-free.

1. Time when the tax obligation occurs:

1. If the taxpayer uses the original real estate for production and operation, it shall be paid from the month of production and operation; (originally not used for production and operation)

2, taxpayers to build new houses for production and operation, from the completion of the next month to pay;

The taxable residual value of the ad valorem real estate is 1.2%, and the annual tax payable = the original value of taxable real estate ×( 1- deduction ratio )×1.2%.

The rent is 12%.

Individual 4% annual tax payable = rental income × 12% (individual 4%)

Taxpayers and scope of taxation, calculation of tax payable, collection and management of tax preferences and tax declaration

7 property tax

Second, the tax object: real estate. Refers to the roof and enclosure structure, which can shelter from the wind and rain; Including all kinds of ancillary equipment that are inseparable from the house or supporting facilities that are generally not separately valued. Buildings other than detached houses are not real estate.

3. Tax scope: Houses located in cities, counties, towns and industrial and mining areas, excluding rural houses.

1. Ad valorem levy: Property tax is calculated and paid according to the balance after deducting 10% ~ 30% from the original value of the property.

1. If the property invested in the joint venture has operational risks, the joint venture shall levy property tax according to the residual value of the property; Investors do not bear business risks, but only collect fixed income, and property tax shall be levied by investors according to rental income;

2. If the house is leased by financing, the residual value of the house is used as the tax basis, and the taxpayer of the property tax during the lease period is determined by the local tax authorities according to the actual situation;

3. If the value of air-conditioning equipment in newly-built houses is included in the original value of the property, it should be included in the property tax calculation basis to calculate the property tax. The air conditioning of old houses is generally recorded as fixed assets and should not be included in the original value of the property.

2. Rent tax: The tax basis is the rental income of real estate, including monetary income and physical income. (Annual rent, pay attention to time) 6. Other properties approved by the Ministry of Finance for tax exemption:

(1) Damaged houses and dangerous houses shall be exempted after they stop using;

(2) The property that has been stopped for more than half a year during the overhaul period shall be exempted, and the enterprise shall calculate the deduction at the time of declaration, and make corresponding explanations in the schedule or remarks column of the declaration form, and provide relevant information (changes);

(3) Temporary houses built on infrastructure land shall be exempted during the construction period. After the completion of the transfer, from the next month after the acceptance of infrastructure units to pay taxes;

(four) the property occupied by non-operating medical institutions, disease control institutions, women and children institutions and other health institutions shall be exempted;

(5) The logistics entities of colleges and universities shall be exempted;

(six) the property occupied by the old-age service institutions shall be exempted.

3. Houses built by taxpayers entrusted by construction enterprises shall be paid from the month following the acceptance formalities;

4, taxpayers to buy new commercial housing, from the next month after the delivery of housing to pay;

5. If a taxpayer purchases a stock house, he/she shall pay the house ownership certificate issued by the real estate ownership registration authority from the month following the transfer of the ownership of the house and the change registration formalities;

6. Taxpayers who rent or lend real estate shall pay from the month following the delivery of the leased or lent real estate;

7. Real estate development enterprises use, lease or lend self-built commercial houses, and pay property tax from the month following the use or delivery of the houses.

2. Tax payment period: it shall be paid by annual installments.

Vehicle and vessel use tax (included in management expenses, which can be deducted before income tax)

Taxpayer: Units and individuals who own and use vehicles and boats in China. Both parties to the lease negotiate to determine the user; Short rent is still for everyone. (Not applicable to foreign-funded enterprises and foreigners)

2. Tax scope: motor vehicles and non-motor vehicles, motor vessels and non-motor vessels.

1. Tax calculation basis: based on the measurement standard of the tax object, the tax is calculated according to the quantity. Measurement standards include: vehicle-vehicle; Trucks and motorboats-net tonnage; Non-motorized boats-deadweight tonnage.

Second, the tax rate:

1, with fixed tax rate for vehicles:

(1) If the mantissa of the net tonnage of the vehicle is less than half a ton, it shall be calculated as half a ton, and if it exceeds half a ton, it shall be calculated as 1 ton;

Motor vehicle trailers shall be taxed at 30% of the tax on motor vehicles;

(3) Tractors engaged in transportation business shall be taxed at 50% of the tax on motor vehicles according to the net tonnage of trailers;

I. Statutory tax exemption:

1, state organs, people's organizations, the military and institutions with state financial allocations travel by themselves;

2. Fishing boats with a deadweight not exceeding 1 ton;

3. Specific vehicles and vessels. Such as fire engines, sprinklers, garbage trucks and boats (for public facilities)

4. The ship shall pay tonnage tax according to relevant regulations (paid by China Ocean Shipping Company).

Two, approved by the Ministry of Finance tax exemption:

1. Vehicles driving inside the enterprise will not go to expressway without obtaining the driving license.

2 tractors mainly used for agricultural production

3. Disabled vehicles

1. Time when the tax obligation occurs:

1, taxpayers use taxable vehicles and vessels, and the tax obligation occurs from the date of use;

2, the new purchase of vehicles, from the purchase and use of the month, have the obligation to pay taxes;

3, has been reported to the annual outage or scrapped vehicles, when there is no obligation; If it is reused after being shut down, the tax obligation will begin to occur from the month of reuse.

Calculation of tax payable, preferential tax collection and tax declaration

(4) For passenger and freight vehicles, the passenger car tax will be halved; The goods are taxed according to the tax amount of motor vehicles.

2, the classification of ships, the national unified fixed tax rate:

(a) regardless of the net tonnage or deadweight tonnage, if the ship's mantissa is less than half a ton, the mantissa exceeding half a ton shall be calculated as 1 ton; Small ships less than 1 ton are calculated as 1 ton (1 horsepower is equivalent to 1/2 net tonnage);

(2) Fishing boats with a deadweight of more than 1 ton but less than 1.5 ton can be taxed as non-motorized boats 1 ton.

3, all kinds of schools, hospitals, nurseries and kindergartens run by enterprises for their own use, if there is a clear division, tax exemption; According to the sign, it is unclear.

4, for non-profit medical institutions, disease control institutions and maternal and child health care institutions and other health institutions for their own use.

Note: 1. When tax-exempt units and tax-paying units are merged, the vehicles used can be divided and are tax-free; No, sign it.

2. Newly purchased vehicles that are not used for the time being will not be levied.

2. Tax payment period: it shall be levied annually and paid by installments.

3. Tax payment place: the taxpayer's location.

Source control is implemented, and vehicles from other provinces and cities are not taxed.