Question 1: What are the characteristics of tax power? Tax power refers to the tax jurisdiction of the state, that is, the power owned and exercised by the state in the tax field, which is mainly composed of tax legislative power, tax decision-making power and tax collection and management power. The division of tax rights is the core content of the tax-sharing financial system, and it is also the basis for the existence and development of local taxes as a result of the division of tax rights. The division of tax power includes vertical division and horizontal division. The vertical division of tax power refers to the division and allocation of tax power between similar state organs at different levels, that is, between the central government and local governments, and between local governments. The horizontal division of tax power refers to the division and allocation of tax power between different state organs at the same level. To a certain extent, the allocation of tax power at all levels has formed a tax arrangement between * * * with the characteristics of centralization and decentralization.

Question 2: The basic principles for resolving tax jurisdiction conflicts include the following: (1) These are homework and should be done by yourself.

Question 3: Characteristics of tax credit Tax credit has the following characteristics: 1. The tax credit is only applicable to the country where the resident country (that is, the exporting country) implements the resident jurisdiction. If the resident country adopts the source tax jurisdiction, the tax credit is not applicable. Resident jurisdiction means that if a country implements resident jurisdiction, the income earned by residents of this country, whether from home or abroad, should be taxed in this country. Source jurisdiction means that if a country implements source jurisdiction, the income obtained by residents of this country from their own country should be taxed in this country, while the income obtained from other countries does not need to be taxed in their own country. There is a limit to the amount of tax that taxpayers are allowed to credit. The calculation formula of the credit method is: income tax payable in the country of residence = total income of domestic and foreign residents * tax rate in the country of residence-allowable tax rate in the country of origin, allowable tax rate in the country of origin = total income of residents in the country of origin * whichever is smaller. Note: This formula shows that not all income taxes paid by residents in the source country can be deducted in the resident country, but there is an upper limit. Deductible upper limit = total income of residents in source country * tax rate in resident country. Therefore, when the source country tax rate is equal to the resident country tax rate, all the taxes paid can be deducted; When the source country tax rate is greater than the resident country tax rate, the part calculated according to the resident country tax rate can be deducted, and the excess part cannot be deducted; When the tax rate in the country of origin is lower than that in the country of residence, it shall be deducted in full according to the actual payment in the country of origin, and the difference shall be paid back in the country of residence. In this way, the effect of attracting foreign investment by adopting low income tax rate in source countries is greatly reduced. At the same time, when the tax rate of the source country is higher than that of the resident country, the credit method does not completely eliminate the phenomenon of double taxation, which brings pressure to the capital-absorbing countries with high income tax rate to reduce the tax rate to some extent. 3. The tax credit law is to reconcile the contradiction between the source tax jurisdiction and the resident tax jurisdiction. This method gives priority to the source tax jurisdiction, but it does not completely give up the tax right of the resident tax jurisdiction country.

Question 4: How to understand the importance of tax jurisdiction in international tax research? International tax law is the general name of legal norms regulating international tax relations, a new legal department formed with the emergence and development of international tax relations, and a branch of international economic law. First, the concept of tax jurisdiction. As we all know, * * * countries are the basic subjects of international law. Judicial power is one of the basic rights of the country. Jurisdiction means that in the international community, all independent countries have the right to exercise laws over all people, things and events within their territory, which is an important attribute of the country. Tax jurisdiction is an important embodiment of the country in the field of taxation. The country that exercises the right to tax is * * *. Because the tax jurisdiction comes from the country, it is completely independent and exclusive power. In addition to the principles stipulated in international laws and treaties, any country can exercise its tax jurisdiction by adopting the best and most appropriate principles. Because a series of contradictions and problems in international tax relations are related to tax jurisdiction, we must first understand tax jurisdiction to study and solve international tax law problems. According to public international law, * * countries exercise jurisdiction according to the principle of territoriality and the principle of personality. Due to the particularity of taxation, the principle of territoriality is embodied in international taxation, which is manifested in the jurisdiction over income sources; The principle of personality is reflected in international taxation, which is manifested in the jurisdiction of residents. Second, the classification of tax jurisdiction. According to the principle of jurisdiction and the choice of connection points, tax jurisdiction can be divided into two categories: 1, resident tax. Jurisdiction Residents' tax jurisdiction refers to the tax power exercised by the state according to the taxpayer's tax domicile and other related factors in the country. It is the embodiment of individual principle in international tax law. The premise of its establishment is that there is a personal connection between the taxpayer and the taxing country. This principle of exercising tax jurisdiction according to the taxpayer's resident status is also called subordinate taxation. According to the principle of personality, it is a legal fact that there is a personal relationship between taxpayers and tax-collecting countries. As far as natural persons are concerned, these personal factors mainly include domicile (residence), habitual residence, nationality and so on. As far as the legal person is concerned, it mainly includes the company's registered place or land, the location of the company's actual control center and the location of the company's headquarters. The contact factor that determines this personal nature is generally called "tax residence" in international tax law. A taxpayer who has such a tax residence in the taxing country is a resident taxpayer in the national tax law, and this taxing country is also called the taxpayer's domicile country accordingly. * * * The state exercises the right to tax according to the legal fact that the taxpayer has a tax residence within its own territory. This principle of taxing all taxpayers' property and income from home and abroad according to the contact of tax residence is called "residence principle" or "resident tax jurisdiction principle" 2. Sources of income. Tax jurisdiction The source of income tax jurisdiction refers to the power of a country to tax the income of transnational taxpayers within its territory. It is the embodiment of territoriality principle in international tax law. Its establishment is based on the connection of some economic interests between the tax object and the territory of the tax country. This principle of exercising tax jurisdiction according to the source is also called source taxation. The prerequisite for exercising tax jurisdiction according to the principle of territoriality is that there is an economic source relationship between the taxpayer's income as the object of taxation and the taxing country. These geographical contact signs indicate that there is a source relationship between income and the tax country, such as the location of real estate; The location of the permanent establishment; The location of dividends, interest, royalties, rents, etc. Happen; The location of the debtor or payer, etc. In the theory of international tax law, it is called "income source country" or "income source country". In international tax law, the principle that a country taxes non-resident taxpayer according to the source of income is called "territoriality principle" or "source tax jurisdiction principle". Four. Exercise of tax jurisdiction of residents (1) Determination of resident status of multinational taxpayers. Because the exercise of residents' tax jurisdiction is based on the existence of tax residence between the taxpayer and the taxing country, and according to the international tax practice, the resident taxpayer in a country's tax law should pay taxes to the country on all income from inside and outside the country, that is, bear unlimited tax obligations; On the other hand, non-resident taxpayer in a country's tax law should only pay taxes to the country for its income, that is, it should bear limited tax obligations. Therefore, the determination of the resident status of transnational taxpayers directly affects the exercise of tax jurisdiction of domestic residents ... >>

Question 5: What are the characteristics of the tax credit system in China's enterprise income tax law?

1. The tax credit is only applicable to countries where the country of residence (that is, the exporting country) exercises the jurisdiction of residents. If the country of residence adopts source tax jurisdiction, the tax credit does not apply. Resident jurisdiction means that if a country implements resident jurisdiction, the income earned by residents of this country, whether from home or abroad, should be taxed in this country. Source jurisdiction means that if a country implements source jurisdiction, the income obtained by residents of this country from their own country should be taxed in this country, while the income obtained from other countries does not need to be taxed in their own country.

There is a limit to the amount of tax that taxpayers are allowed to credit. The calculation formula of the credit method is: the income tax applicable to the country of residence = the total income of residents at home and abroad * the tax rate of the country of residence-the tax amount of the country of origin allowed to be deducted. Note: This formula shows that not all income taxes paid by residents in the source country can be deducted in the resident country, but there is an upper limit. Deductible upper limit = total income of residents in source country * tax rate in resident country. Therefore, when the source country tax rate is equal to the resident country tax rate, all the taxes paid can be deducted; When the source country tax rate is greater than the resident country tax rate, the part calculated according to the resident country tax rate can be deducted, and the excess part cannot be deducted; When the tax rate in the country of origin is lower than that in the country of residence, it shall be deducted in full according to the actual payment in the country of origin, and the difference shall be paid back in the country of residence. In this way, the effect of attracting foreign investment by adopting low income tax rate in source countries is greatly reduced. At the same time, when the tax rate of the source country is higher than that of the resident country, the credit method does not completely eliminate the phenomenon of double taxation, which brings pressure to the capital-absorbing countries with high income tax rate to reduce the tax rate to some extent.

3. The tax credit law is to reconcile the contradiction between the source tax jurisdiction and the resident tax jurisdiction. This method gives priority to the source tax jurisdiction, but it does not completely give up the tax right of the resident tax jurisdiction country.

Question 6: The taxation of e-commerce. In your original text, "when formulating tax provisions, considering that China belongs to a developing country, in order to safeguard national interests, both resident jurisdiction and regional jurisdiction should be taken into account." In your original text, "resident jurisdiction and regional jurisdiction" refers to resident tax jurisdiction and regional tax jurisdiction.

Tax jurisdiction refers to the power of a country to tax a certain person or thing. According to the principle of country, it can be divided into personal principle and territorial principle, that is, residents' tax jurisdiction and income source tax jurisdiction (that is, regional tax jurisdiction).

E-commerce has the following characteristics:

1, consumers can be anonymous; 2. It is easy for manufacturers to hide their homes; 3. The tax authorities cannot read the information and judge the electronic transaction; 4. E-commerce transaction itself is easy to hide and modify. E-commerce has the basic characteristics of the invisibility of the transaction subject, the invisibility of some transactions, the uncertainty of the transaction place and the rapidity of transaction completion.

Taxation on e-commerce has the following effects:

1. The tax jurisdiction of e-commerce is difficult to determine.

The traditional consumption tax is mainly based on the place where the goods are supplied and enjoys tax jurisdiction. Internet marketing reduces the importance of the physical location of goods and services due to the Internet, and at the same time blurs the jurisdiction of consumption tax collection. For example, if a resident of country A orders a commodity on the server of country B and asks to send it to country C, the resident may receive tax bills from three countries.

2. The problem of tax avoidance in e-commerce is becoming more and more serious.

The tax difficulties caused by e-commerce online transactions also include barter transactions. In traditional business, in the absence of currency transactions, it has always been a difficult point for tax collection and management to exchange goods or services online, and online transactions have increased the possibility of tax evasion.

The principles of tax neutrality and tax fairness are challenged.

In order to speed up the development of domestic e-commerce and pave the way for domestic enterprises to seize the international market, many developed countries are basically tax-free for e-commerce, while some developing countries do not have special tax policies for e-commerce. Therefore, the transactions of e-commerce enterprises can also successfully use the loopholes in protection policies or policies to avoid tax burden, making online transactions basically tax-free. This is unfair to formal enterprises that do not conduct online transactions and consumers who cannot shop online.

4. E-commerce tax collection and management difficulties.

The current tax collection and management system is based on the supervision of buyers and sellers. It is difficult for tax authorities to track, master and identify a large number of e-commerce transaction data of e-commerce buyers and sellers as the basis for tax collection, and the anonymity of e-money, e-checks, online banking, credit cards and users increases the difficulty of tax collection and management.

Two answers, I worked hard and didn't understand it very well. The landlord sent me a cup of tea to drink, haha, joking, joking.

Question 7: What is the fiscal function of taxation? Tax function refers to the inherent function of tax, and tax function is the concrete embodiment of tax function under certain conditions. The function of taxation is mainly manifested in three aspects:

Taxation is the main source of fiscal revenue. Organizing fiscal revenue is the basic function of taxation. Taxation is compulsory, free and fixed, and the fiscal revenue raised is stable and reliable. This feature of taxation makes it the basic form of financial revenue for organizations all over the world. At present, China's tax revenue has accounted for more than 90% of the national fiscal revenue.

Taxation is an important means to regulate economic operation. The economy determines taxes, and taxes react on the economy. This not only shows that the economy is the source of tax revenue, but also shows the regulatory role of tax revenue on the economy. As an economic lever, tax affects the economic interests of social members, guides the economic behavior of enterprises and individuals, and affects the allocation of resources and social and economic development through tax increase, tax reduction and exemption, thus achieving the purpose of regulating macroeconomic operation. * * * Using tax means can not only adjust the macroeconomic aggregate, but also adjust the economic structure.

Taxation is an important tool to adjust income distribution. Generally speaking, as the most important and standardized form of national income distribution, tax regulates the distribution relationship between enterprises and individuals. Judging from the functions of different taxes, they play different roles in the field of distribution. For example, personal income tax is taxed at an excessive progressive rate, which has the characteristics of high tax rate for high-income earners and low tax rate or no tax for low-income earners, which helps to regulate personal income distribution and promote social equity. Consumption tax levies on specific consumer goods, which can achieve the purpose of regulating income distribution and guiding consumption.

Taxation also has the function of supervising economic activities. Taxation involves all fields of social production, circulation, distribution and consumption, and can comprehensively reflect the quality and efficiency of national economic operation. Not only can we grasp the trend of macroeconomic development in time through the increase or decrease of tax revenue and the change of tax sources, but we can also understand the microeconomic situation in tax collection and management activities, find and correct the problems existing in taxpayers' production, operation and financial management, and promote the sustained and healthy development of the national economy.

In addition, because tax jurisdiction is an integral part of the country and an important embodiment of national rights and interests, taxation also plays an important role in safeguarding national rights and interests in foreign exchanges.

Question 8: What are the benefits of taxation? In our daily life, we can feel the convenience brought by taxation everywhere. The park we play, the beautiful campus, the way we go to school, the rows of street lamps on the road and so on. Most of these public facilities are built with taxes.

Taxes are taken from the people and used by the people. As long as everyone pays taxes consciously, I believe that taxes can bring us more returns. For example, the catastrophic snowstorm in Hunan in June 5438+in October 2008 12, the rescue and post-disaster reconstruction of Wenchuan earthquake in May/2, the hosting of the Olympic Games in August, and the resistance to the subprime mortgage crisis that swept the world later were all based on citizens' tax payment. The magnificent launch of space rockets, the acceleration of trains on the Qinghai-Tibet Railway and the completion of the Three Gorges Water Conservancy Project are all contributions of every citizen. If there is no tax, all this can only be said. "

Taxes also benefit our primary and secondary school students. So far, the state has exempted the tuition and miscellaneous fees of primary and junior high school students in the nine-year compulsory education stage. In the past, only children in poor mountainous areas could enjoy this policy, which enabled them to pay less money and reduce the burden on their families. But later, as more and more people realized the benefits of paying taxes, more and more people paid taxes. In 2005, the state decided to waive all tuition and miscellaneous fees for nine-year compulsory education, but where did these tuition and miscellaneous fees come from? Taxes collected by the state, of course. In the past, children in rural schools and children from poor families in cities often fought over tuition fees, but they still couldn't get together, and some had to drop out of school. Now it's great, tuition and fees are free, and no one of our peers will drop out of school again.

Taxes are not only used for education, but also for urban maintenance and construction and scientific and technological research. * * * Use the tax collected to build railways, bridges, develop land and green homes. Isn't tax collection the greatest benefit for the people? Taxes can also allow us to do research on organic fruits and vegetables, so that we can eat more environmentally friendly fruits and vegetables. There are countless examples of this.

Taxation is the road to prosperity and wealth in our country. As long as everyone pays taxes consciously, I believe that taxes can bring us more returns and people will be happier!

Question 9: What are the economic terms in daily life? Quite a lot. Here are some for your reference:

1 and * * * economy are economic behaviors corresponding to the economic activities of enterprises and individuals, that is, resource allocation and macroeconomic management with * * * as the main body. Among them, * * * financial issuance and public * * * services provided by it occupy a core position in * * * economic activities.

2.* * * Economics: It is a discipline that specializes in the allocation of resources with * * * as the main body and its macro-management laws.

3. Market failure: refers to the failure or ineffectiveness of market mechanism in some fields, and the purpose of effective resource allocation cannot be achieved. That is, it can't reach the "Pareto efficiency" mentioned by economics.

4. Competition failure: The market is in a state of incomplete competition, also known as competition failure.

5. Information asymmetry: usually refers to the fact that the two parties engaged in the transaction of goods and services cannot effectively compete fairly because of the unequal information, thus distorting the allocation of resources.

6. Social equity: refers to the psychological endurance of social members to the income distribution gap. 7. Economic equity: refers to the comparative relationship between input and output of production factors.

8. Natural monopoly: sometimes called natural monopoly, it is related to the characteristics of certain goods and services, that is, the cost of providing such goods and services by an enterprise is lower than that provided by many enterprises, which is conducive to saving social resources. The production and provision of public utility services such as power supply, water supply and gas supply have obvious natural monopoly characteristics.

9. Lorenz curve: In the field of personal income distribution, people usually use Lorenz curve to measure income gap and unfair income distribution. Lorenz curve was put forward by the statistician Lorenz, and expressed by the corresponding relationship between the percentage of a certain part of people's accumulation in the total population and the income of this part of people in the total income.

10, public goods: a concept corresponding to private goods, which has the characteristics of non-competitiveness, non-exclusiveness, separability of utility and compulsion of consumption. Generally, it cannot or cannot be effectively provided by enterprises and individuals through market mechanisms, mainly by * * *.

1 1. The competitiveness of consumption means that when consumers consume a certain product, it will affect other consumers and benefit from the product at the same time. Or with the increase of consumers or consumption, the production cost of goods increases.

12. Club articles: public articles that may be crowded, which Buchanan called club articles. When the number of consumers is below the crowded point, the goods are non-competitive, while when the number of consumers exceeds the crowded point, the consumption of such goods becomes competitive.

13. External effect: The external effect (externality) in economics refers to the non-market influence brought by the activities of producers or consumers to other producers or consumers in actual economic activities. This effect may be beneficial or harmful. The beneficial influence (income externality) is called external economy, or positive externality; Harmful effects (cost externalities) are called external diseconomy, or negative externalities.

14 Pigou tax: in the case of external costs, if * * * imposes a fine or tax equivalent to the marginal external costs caused by the relevant enterprises or individuals, then the external costs will become the internal costs of the parties, and they will take these costs into account when making decisions, thus avoiding the loss of efficiency. Because this method of correcting external costs was first proposed by Pigou, a British economist, it is also called Pigou tax.

15, Coase theorem means that externalities can be eliminated through market transactions on the premise of clear property rights and zero or extremely low transaction costs. It can also be interpreted as: as long as the property rights are clearly defined and effectively protected by law, any party to the transaction can bring the same result of optimal allocation of resources, which can naturally be achieved through negotiation between the two parties. Giving property rights to different people will only bring different income distribution results. Coase also believes that even if the external effects involve many parties, even if the property rights of public resources are not given to a single person, the market can automatically correct the external effects.

16, public * * * choice: generally refers to how to decide the production and supply of public goods through political procedures in * * * economic activities. Its basic principle is to apply economic analysis methods to the field of non-market politics.

17, direct democracy: refers to the direct participation of social members in the production and supply of public goods, and in the management of social, political, economic and other affairs in the form of voting.

18. voting paradox: there is a phenomenon that goes against daily logical reasoning in voting selection. For example, among the three schemes A, B and C, A and B choose, and A wins by 2: 1 vote. ......& gt& gt

Question 10: I want to take the 025300 tax master's degree at 13. Is this major easy to test? What is the basis of the 433 tax major? What are the exam contents in the specific exam materials?

(A) the principle of taxation

1, the origin and development of taxation

Generation of state, finance and tax; The origin and development of tax revenue in China; The origin and development of western taxation.

2, the meaning of tax

Public power and taxation of the country; The value of taxes and surplus products; The essence of taxation; Characteristics of tax factories.

3, the principle of taxation

The principle of tax fairness; Efficiency principle of taxation; Fiscal principles of taxation.

4, the tax burden and its transfer and destination

Macro tax burden and micro tax burden; Factors affecting tax burden; The concept and way of tax burden transfer and destination; Local equilibrium analysis of tax burden transfer and destination: general equilibrium analysis of tax burden transfer and destination: correlation analysis of tax growth and economic growth.

5. Tax effect

The concept and classification of tax effect; Micro-effects of taxation; Macro-effect of taxation.

6. Analysis and comparison of tax structure

The concept of tax structure; Classification and characteristics analysis of tax structure; Determinants of tax structure; Analysis of tax structure of countries in the world.

7, the central and local tax relations.

General principles of correctly handling the tax relationship between the central and local governments; Division of tax legislative power and management power; Classification of tax types and establishment of tax administration institutions.

8. International taxation

Tax jurisdiction and international tax agreements; Resident identification rules; Rules for the distribution of non-resident income tax rights; Measures to avoid double taxation and foreign tax credit system; International tax avoidance and its preventive measures.

(B) China tax system practice

1, tax elements and tax classification

Taxpayer; Tax object; Tax rate; Tax payment link and tax payment period; Tax preference; Tax classification method and its classification.

2. The basic theory and system of turnover tax.

The basic theory and system of value-added tax; The basic theory and system of consumption tax; The basic theory and system of business tax; Basic tariff theory and system regulations; Vehicle purchase tax and other system regulations.

3. Basic theory and system of income tax.

Basic theory and system of enterprise income tax, basic theory and system of individual income tax.

4. The basic theory of property behavior tax system and its system provisions. Including the nature, classification and characteristics of property behavior tax; Property tax, urban land use tax, farmland occupation tax, urban maintenance and construction tax; Education surcharge; Stamp duty; Resource tax; Land value-added tax; Travel tax; Basic theory and system of deed tax.

(C) China tax collection and management system

1, Introduction to Tax Collection and Management

The concept, purpose and principle of tax collection and management, the characteristics of tax collection and management system, etc.

2. Tax collection and management system,

Tax management system, tax collection system and tax inspection system; Tax administrative punishment and tax criminal legal system, tax dispute handling system, etc.

3. Tax services

Protect the rights of taxpayers; The establishment of tax service institutions and the content of tax service.

From zhidao.baidu/question/207168521.