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Certified tax accountant exam tax law knowledge 1: tax rate
The tax rate is the ratio between the taxable amount and the taxable object, the scale for calculating the tax amount, the depth of tax collection, and the income of the country and the burden of taxpayers, so it is the central link to reflect the tax policy.

Tax rate is a general concept, which can be divided into two forms in practical application:

Pay attention to the concepts of tax rate forms such as proportional tax rate, progressive tax rate and fixed tax rate, and conduct single-choice and multiple-choice examinations. This kind of long-span examination questions has also been tested more in recent years.

(1) proportional tax rate

Proportional tax rate refers to the same tax object or the same tax item, regardless of the amount, only one proportion is stipulated, all taxes are levied according to the same proportion, and the tax amount is proportional to the tax object.

Grasp two points: first, the concept of four-grade tax rate; The second is to use.

The basic characteristics of proportional tax rate: tax rate ① does not change with the change of the amount of tax object, which is convenient for designing different tax rates according to different products. ② It is beneficial to adjust the industrial (product) structure and realize the rational allocation of resources. At the same time, the greater the amount of tax object, the lighter the relative direct burden of taxpayers, thus promoting economic development to a certain extent. But from another point of view, the above situation is contrary to the principle of tax fairness, which shows that the proportional tax rate is not as good as the progressive tax rate in adjusting taxpayers' income, which is its deficiency. Another advantage of the proportional tax rate is that it is easy to calculate, and its reason is obvious.

(2) Pass the progressive tax rate exam.

Progressive tax rate refers to the tax rate that the same tax object increases with the increase of quantity, which shows that the tax object is divided into several grades according to the amount. Different tax rates from low to high are applicable to different grades, including the lowest tax rate, positive tax rate and intermediate tax rate of several grades.

Full progressive tax rate is a progressive tax rate based on the total amount of taxable objects.

Excess progressive tax rate is to calculate the taxable progressive tax rate based on the amount of taxable objects exceeding the previous level. The characteristics of adopting the excess progressive tax rate are as follows: ① The calculation method is more complicated. The larger the number of tax objects and the more grades are included, the more calculation steps will be taken. ② The progressive range is moderate and the tax burden is reasonable. Especially in the vicinity of the threshold of the tax object, the excess is only calculated at a higher tax rate. Generally, there will be no unreasonable phenomenon that the increased tax amount exceeds the increased tax target amount, which is conducive to encouraging taxpayers to increase production and income. ③ The marginal tax rate is inconsistent with the average tax rate, and the transparency of tax burden is poor.

Pay attention to the calculation and application of quick calculation deduction.

Excess progressive tax rate is a kind of tax rate generally adopted by all countries. In order to solve the complex problem of excessive progressive tax rate, the concept of "quick deduction" is introduced in practical work. Through the pre-calculated quick deduction, the tax payable can be calculated directly without grading and subsection calculation.

The calculation formula for quick deduction of tax payable is:

Taxable amount = taxable income × applicable tax rate-quick deduction

Quick deduction = taxable income × applicable tax rate-taxable amount

The specific content reflected is the difference between the taxable amount calculated by the full progressive tax rate and the excessive progressive tax rate.

Excess progressive tax rate refers to the tax rate that calculates the taxable amount by excess accrual based on the relative rate of the taxable object amount.

Master the application of excessive progressive tax rate: at present, there is only one tax in China that adopts excessive progressive tax rate.

The super-multiple progressive tax rate refers to the tax rate in which the taxable object amount is equivalent to the multiple of the tax base and the taxable amount is calculated by the super-cumulative method.

Among the four tax rates, only two are currently used: excessive progressivity and excessive progressivity. Excessive progressiveness is mainly about the wages and salaries in personal income tax, as well as contracting and leasing self-employed, sole proprietorship and partnership.

(3) Fixed tax rate

The fixed tax rate, also known as the fixed tax amount, directly stipulates the fixed tax amount according to the unit of measurement of the tax object.

① Regional differential fixed tax rate.

Resource tax, land use tax, farmland occupation tax, slaughter tax and salt tax before 1994 all belong to this tax rate. Among them, land use tax and farmland occupation tax are regional differential tax rates.

(2) Fixed tax rate by category and item.

In the current tax system, travel tax belongs to this tax rate. (Travel tax changed to travel tax)

The basic characteristics of the fixed tax rate are:

The tax rate is divorced from the value of the taxable object and is not affected by the change of the value of the taxable object. (2) This makes it applicable to the taxes that levy taxes on bulk products with stable prices and single quality grades and specifications. At the same time, adopting a fixed tax rate for some products will help improve product quality or packaging. However, if the fixed tax rate is adopted for products with frequent price changes, the general trend of product price changes will rise, so the tax burden of products will be regressive. ⑤ From a macro point of view, it will not be possible to guarantee the sustained and steady growth of national fiscal revenue with the increase of national income.

(4) Other tax rates

① Nominal tax rate and actual tax rate

Nominal tax rate and effective tax rate are commonly used concepts in analyzing taxpayers' burden. Nominal tax rate refers to the tax rate stipulated in the tax law. The actual tax rate refers to the actual burden rate, that is, the proportion of the tax actually paid by the taxpayer to the actual amount of its taxable object in a certain period of time. The actual tax rate is often lower than the nominal tax rate.

It is necessary to distinguish the nominal tax rate from the actual tax rate, determine the actual burden level and tax burden structure of taxpayers, and provide a basis for designing a reasonable and feasible tax system.

Nominal tax rate and effective tax rate

② Marginal tax rate and average tax rate

Marginal tax rate refers to the ratio of the tax paid to increase this part of income to the increase of income when increasing part of income. The average tax rate is relative to the marginal tax rate, which refers to the ratio of total tax revenue to total income.

Under the condition of proportional tax rate, the marginal tax rate ① is equal to the average tax rate. Under the condition of progressive tax rate, the marginal tax rate is often greater than the average tax rate. The increase of marginal tax rate will also lead to the increase of average tax rate. The greater the marginal tax rate increases, the more the average tax rate increases, and the stronger the ability to adjust income, but the greater the anti-incentive effect on taxpayers. ⑥ By comparing the two, it is easy to show the progressive degree of tax rate and the change of tax burden.

Marginal tax rate and average tax rate

(1) Under the condition of proportional tax rate, the marginal tax rate is equal to the average tax rate.

(2) Under the condition of progressive tax rate, the marginal tax rate is often greater than the average tax rate, and the increase of marginal tax rate will also lead to the increase of average tax rate.

③ Zero tax rate and negative tax rate

Zero tax rate is a tax rate expressed by zero, which is a way of tax exemption, indicating that the holder of the tax object has the obligation to pay taxes, but does not have to pay taxes.

Usually applicable to two situations: first, in the income tax, the tax rate is set to zero for the tax-free part of income to ensure the living and production needs of those with less income; Second, in the commodity tax, the tax rate of export commodities is zero, that is, the commodity tax paid by export commodities in the process of production, production and circulation is refunded.

The negative tax rate refers to the proportion of families or individuals whose subsidy income is below a certain standard through taxation. Negative tax rate is mainly used to calculate negative income tax.

Example:

1. When calculating the tax amount with excess progressive tax rate, the function of quick deduction is mainly ().

A. Solve the problem of unreasonable progressive critical tax burden B. Make the calculation more accurate

C. Reducing progressive tax rate D. Simplifying calculation

Answer: d

2, China's current tax law in the form of progressive tax rate is ().

A. Full progressive tax rate B. Full progressive tax rate C. Excess progressive tax rate D. Excess progressive tax rate

Answer: CD

3. Enterprises pay business tax according to regulations, and the tax rate is 3%. Suppose the income in September is 1 1,000 yuan, and the tax payable = 1 1,000× 3% = 30 yuan; If the income in 200 yuan is increased, the tax payable = 200× 3% = 6 yuan.

Marginal tax rate = 6/200 = 3%

Average tax rate = (30+6)/( 1000+200) = 3%

4. An enterprise uses the excessive progressive tax rate to calculate the tax, the taxable income is 0- 1000 yuan, the tax rate is 5%, 1000-2000 yuan, and the tax rate is10%; Assuming that the enterprise obtains income in 800 yuan in July, the taxable amount is 40 yuan; If the income in 600 yuan is increased, the tax payable is 800× 5%+200× 5%+400×10% = 40+50 = 90 yuan.

Marginal tax rate = 50/600 = 8.33%

Average tax rate = 90/(800+600) = 6.43%