First, organize finance, which can be used for national defense and army building, road traffic and urban infrastructure construction, medical and epidemic prevention, culture and education, disaster relief and environmental protection.
Second, regulating the economy, the state guides social and economic activities purposefully through taxation, thus rationally adjusting the social and economic structure. Adjust income distribution for the purpose of fairness; For the purpose of development, guide enterprises to adjust to the national strategic direction.
Third, supervise the economy. The state can supervise the direction of social and economic activities and maintain the order of social life through taxation. Grasp the specific situation of tax sources through taxation, find out the problems existing in society in time, and crack down on tax evasion, with the aim of promoting equal competition, rationally adjusting distribution and promoting prosperity.
The country's tax revenue capacity has been improving. The previous tax collection method, that is, the third phase of golden tax, was mainly based on invoices and taxed by ticket.
As an individual or enterprise, when an economic transaction occurs, it is theoretically necessary to issue an invoice, each invoice has its own number, and the tax bureau will levy taxes according to a certain proportion of the invoice amount.
However, the disadvantages of collecting taxes by ticket are very obvious.
First of all, most of the time, people don't invoice. If it is not for reimbursement, there is basically no willingness to invoice, so enterprises have more incentive not to invoice for tax avoidance.
Secondly, invoices can't reflect the real transaction process. For example.
An anchor made a billion dollars with commodities. If he directly invoices 1 100 million yuan, he will pay 45% personal income tax, which is 450 million yuan.
However, through the so-called tax planning, such as changing personal income into company income, the tax rate is reduced to about 17%, and the tax to be paid becomes1700,000, which is 280 million less.
That's not all. The state should tax large enterprises in full, but there is room for small and medium-sized enterprises to continue to operate.
Turn the income of 10 billion into the income of 10 companies, so that the income of each company is only 10 million, and each company is only10 million, which can enjoy tax relief, and then register the company in Chongming Island and other tax depressions in Shanghai. If the nature of the enterprise is changed to a technology-based enterprise, the tax rate is the highest.
With such a set of operations, the comprehensive tax rate is only 4.25%, which is ten times worse than the personal income tax of 45%, and the tax amount has changed from 450 million to 42.5 billion. Actually, it's not over yet. The most extreme operation can reduce the tax rate to 3%, and even more shameless, it can be reduced to 0.
Will this work? Of course not. You know, the cost of our lunar exploration project is10.40 billion yuan. Recently, tax evasion by two anchors alone is enough for a lunar exploration project. How much infrastructure can be built if all tax evasion can be collected? The lives of ordinary people can certainly be better.
Then some people will ask, why didn't the country check it when it knew?
How to find out the number of hundreds of thousands of enterprises in China and how many people are needed to find out?
There is a cost in tax inspection, and the tax collector has to pay it. If anyone who has the habit of keeping accounts knows that it is difficult to keep accounts, it is even more difficult to check accounts. Spend 1 100 million to find out the tax of1100 million, which is not worth it. Isn't time money? What so much time and manpower can do is far better than this tax.
Therefore, tax investigations are generally key investigations, investigations that have been reported, and investigations that have problems, so that they can be checked to the end.
However, what I said just now is the previous number, and now it is different. The fourth phase of Golden Tax changed the previous active tax audit into passive intelligent system audit, with all-round, all-business, all-process and all-intelligent monitoring. The audit data is wider, including but not limited to the business transaction data of relevant personnel or enterprises, as well as personal consumption data, including WeChat and Alipay.
The bills of enterprises or individuals are fake again. Even if I can't find it, his family and employees will reveal the flaw. Now, as long as you spend it, it will leave traces of data and be recognized by the system. Unless you trade it all in cash, it is unrealistic.
As long as problems are found, the system will automatically remind you, and tax officials must check the feedback, which is inaccurate.
After all, making money is for consumption. You keep saying that you don't make money to avoid taxes, but you buy luxury cars in real estate. That must be a problem. If you don't make money, it is a crime of huge property with unknown sources. If you evade taxes, you should figure out whether to pay taxes or go to jail.