Taxation is the material basis for the existence of a country and the operation of state institutions. This is not difficult to understand: in order to protect the country and the people, the state needs money to support the army and the police; Doing things for ordinary people, providing services and solving problems also requires money to ensure the organization and implementation of related matters. So, where does the country need money? Mainly from taxes.
Taxes are not obtained by apportioning them equally to ordinary people, but by collecting a certain share of certain behaviors, incomes and property stipulated by law. Therefore, tax is divided into many specific taxes, and each tax has a specific tax object, taxpayer, tax rate and tax calculation method. At present, there are 22 taxes in China, which are: value-added tax, consumption tax, business tax, enterprise income tax, income tax of foreign-invested enterprises and foreign enterprises, personal income tax, resource tax, urban maintenance and construction tax (hereinafter referred to as urban construction tax), property tax, urban real estate tax, urban land use tax, land value-added tax, vehicle purchase tax, deed tax, stamp duty, cultivated land occupation tax, tobacco tax, customs duty and tonnage tax. The last two taxes have been stopped, but they have not been cancelled. Therefore, only 20 taxes are actually raising revenue for the country.
As ordinary people, some may know about so many taxes, and some are not familiar with them. This is because some taxes are paid directly or in person, and some tariffs are paid unconsciously.
Taxes paid directly
The first thing is personal income tax. This is a tax that is most closely related to personal income. In 2005, the reform of personal income tax and the holding of the hearing set off a climax of paying attention to personal income tax, and ordinary people began to understand what is the standard of expense deduction and what is the progressive tax rate; More and more people are beginning to pay attention to whether and how much tax is deducted from their monthly salary.
In China, wage income is the main income of ordinary people, and the personal income tax that should be paid is withheld and remitted by the employer, and the tax amount will be reflected in the monthly salary slip. If your monthly salary is 4000 yuan, then the income tax you should pay is 235 yuan; If you publish an article or work, you should get a manuscript fee of 1000 yuan according to the regulations, but what you actually get may only be 972 yuan, because the newspaper or publishing house withheld 28 yuan's personal income tax; If you engage in consulting, design, tutoring, performance and other labor activities after work, your income will also be withheld from your personal income tax. If you have a deposit in the bank and earn interest, you have to pay 20% interest tax regardless of the interest. Even if the interest is only 5 cents, you have to pay 1 cent tax. Of course, if you buy treasury bonds, the interest earned is tax-free. If you are a lottery player, no matter whether you buy football lottery, lottery or sports lottery, if you are lucky enough to win the grand prize and the winning amount exceeds 1 10,000 yuan, you need to pay 20% of the winning amount. But if the invoice in your hand wins the prize, you need to pay tax if the prize exceeds 800 yuan.
The individual income tax payable for the above-mentioned incomes or incomes is generally withheld and remitted by the company or unit that pays the remuneration. In many other cases, you have to declare and pay personal income tax directly to the tax authorities. For example, if you are an individual industrial and commercial household, a contractor or tenant, a sole proprietorship owner or a partner of a partnership (these people also belong to the category of ordinary people), no one will withhold and pay the tax for you, but you need to go to the tax authorities to declare and pay it yourself. For another example, if you plan to sell a house, if you have the house for less than 5 years, you must pay a tax before you can go through the formalities of property right transfer. In 2006, the national tax revenue reached 254.2 billion yuan, which was directly collected from the pockets of some people with income.
In addition to personal income tax, there are many taxes that people need to pay by themselves. For example:
If you buy a car, you need to pay a one-time vehicle purchase tax at the tax department or a special tax window before you can go through the formalities of obtaining a vehicle license. After that, whether you use the car or not, you still need to pay the travel tax from 60 yuan to 660 yuan every year.
If you buy and sell a house, it is inevitable to deal with taxes. In order to know fairly well, you need to know in advance what kinds of taxes you need to pay and how much.
If you are a buyer of a house, the taxes you need to pay are mainly deed tax and stamp duty. The deed tax rate varies from place to place. Beijing stipulates that the deed tax rate is 3% of the house price, and the sale of ordinary houses is halved. For example, if you buy an ordinary house of 300,000 yuan in Beijing, you need to pay a deed tax of 4,500 yuan. You can only handle the transfer formalities of the house after paying the tax. When obtaining the property right certificate of the house, you need to pay the stamp duty of 5 yuan.
If you are a seller of houses, the taxes you need to pay may include business tax, urban construction tax, education surcharge, stamp duty, personal income tax and land value-added tax according to different situations.
Specifically, it can be divided into three situations: (1) If the house you sell has been used for less than five years, you will have to pay business tax (including urban construction tax and education surcharge) at 5.5% of the selling price, and pay personal income tax of1%and stamp duty of 0.5‰ at the selling price. If your house belongs to non-ordinary housing, you should also pay land value-added tax at1%of the selling price of your house. For example, your house is not an ordinary house. If you sell it for1million yuan, you need to pay 55,000 yuan of business tax, 10000 yuan of personal income tax, 10000 yuan of land value-added tax and 500 yuan stamp duty, which is 75,500 yuan. ⑵ If you sell the non-ordinary house for your own use for more than 5 years, you need to pay business tax at 5.5% of the difference between the purchase price and the sale price, personal income tax at1%and stamp duty at 0.5‰. For example, if your house was originally bought at 600,000 yuan, and now it is sold at/kloc-0,000,000 yuan, you need to pay 22,000 yuan of business tax and urban construction tax,/kloc-0,000 yuan of personal income tax and 500 yuan stamp duty, which is 32,500 yuan; ⑶ The house you sell is an ordinary house, which has been occupied for more than 5 years, and it is the only living room for the family, so your income from selling the house will be exempted from business tax and personal income tax. If the selling price is still/kloc-0.00 million yuan, you only need to pay the stamp duty in 500 yuan.
If you rent a house, the taxes you need to pay mainly include personal income tax, property tax, business tax and urban construction tax. If your monthly rental income is 2,000 yuan, the business tax can be exempted because it has not reached the threshold of 5,000 yuan, but you need to pay the property tax in 240 yuan at12% of the rental income, and the personal income tax in 192 yuan (2,000 yuan is deducted from the necessary expenses in 800 yuan and then deducted from the property tax in 240 yuan, and the balance is multiplied by the tax rate of 20%), * * *. If your monthly rental income is 6,000 yuan, you need to pay 3.3% of the rental income 198 yuan's business tax, urban construction tax and education surcharge, 720 yuan's property tax (6,000×12%) and personal income tax of about 776 yuan (6,000 MINUS 20% of the necessary expenses, and then deduct10).
If you run a business, open a restaurant, engage in transportation, and engage in various production and business activities, you need to pay value-added tax, consumption tax, business tax, resource tax, urban construction tax, property tax, urban land use tax, stamp duty, etc. according to your specific business content and location.
Taxes paid indirectly
In addition to the direct tax payment mentioned above, it is more often that ordinary people fulfill their tax payment obligations unconsciously.
Generally speaking, most of the taxes in China are paid by enterprises, but the taxes paid by enterprises (especially turnover tax) can be passed on. The turnover tax in China includes value-added tax, consumption tax, business tax and customs duty, all of which are levied in the circulation of commodities. Because our country implements the tax-included price, that is, the price of goods and services includes the tax collected by the state. In other words, the price of the commodity you see is mainly composed of the cost of producing the commodity or the purchase price of the merchant, the profit of the manufacturer and the taxes collected by the state. The taxes are not only value-added tax, consumption tax and business tax, but also the urban construction tax and education surcharge of about10% (Beijing area). Therefore, when people buy goods and services, they also pay for the taxes contained in them. For example:
When you go shopping in a supermarket, all the goods there are marked with tax. When you buy any kind of goods, it also means that you have paid taxes for the country, which may be value-added tax, consumption tax, business tax and urban construction tax. Take salt, which is essential for people's life. If the price of salt in 1 bag 1 kg is 2 yuan, it includes value-added tax of about 0.29 yuan and urban construction tax of about 0.03 yuan. While each bottle of beer in 3 yuan contains about 0.44 yuan of value-added tax, 0. 12 yuan consumption tax and 0.06 yuan of urban construction tax.
If you spend 100 yuan on a dress, it includes 14.53 yuan of value-added tax and 1.45 yuan urban construction tax. If your 100 yuan is to buy a bottle of cosmetics, then the tax includes 14.53 yuan of value-added tax, 25.64 yuan of consumption tax and 4.02 yuan of urban construction tax.
If you are a smoker, then your contribution to the country will be even greater. If you smoke a pack of 8 yuan, about 4.70 yuan is the consumption tax, value-added tax and urban construction tax paid to the state.
If you go to a restaurant for dinner, 5.5% of the meal fee you pay is business tax and urban construction tax, regardless of whether you pay more or less at the final checkout. If you use disposable wooden chopsticks, it will also include some consumption tax.
If you go to the barber shop for a haircut, the same 5.5% you pay is business tax and urban construction tax.
If you spend100000 yuan to buy a car, you have already paid the value-added tax of 14530 yuan, the consumption tax of 2500 ~ 4300 yuan (the applicable consumption tax rate is different depending on the displacement of the car), and1700 ~1. In other words,18.73% ~ 20.63% of the car price is the tax collected by the state. You need to add gasoline when driving. No.93 gasoline in Beijing is 4.90 yuan per liter, including about 0.7 1 yuan value-added tax, 0.20 yuan consumption tax and 0.09 yuan urban construction tax. The three accounted for 20.4% of the oil price. If your monthly gasoline expenditure is 400 yuan, 8 1.60 yuan is the tax paid to the state.
If your phone bill is 0.30 yuan per minute, about 1 cent is business tax and additional taxes. If your monthly phone bill is 300 yuan, about 10 yuan is tax.
There is no need to list them one by one. No matter what kind of people you are, as long as you pay for things, you may have paid taxes and made contributions to the country. You may suddenly realize that taxes are everywhere! That's right. Taxation is around us and permeates the details of our daily life. The tax revenue of our country can be summarized in one sentence-from the people and for the people. The people here are people like you and me! You and I are both important contributors to national tax revenue!
China's constitution stipulates that "citizens have the obligation to pay taxes", and no one can escape this obligation. However, ordinary people should also be clear taxpayers when they undertake tax obligations. Don't be afraid of taxation, and don't think it has nothing to do with yourself. As long as you work hard, spend money independently and pay taxes according to law, then you will make a contribution to the national tax revenue, and the country will return it to all the people.