The tax preparation for 20 15 has already started. In order to help students who take part in the 20 15 tax preparation exam consolidate their knowledge and improve the preparation effect, we have carefully arranged the relevant knowledge points of the tax law for tax agents (1), hoping to help the majority of candidates.

Knowledge points of tax law for tax agents (1): the concept and classification of tax jurisdiction

Knowledge points: the concept and classification of tax jurisdiction

1. The concept of tax jurisdiction

Tax jurisdiction is the tax power exercised by a sovereign country in a certain range of tax management, which belongs to the embodiment of national sovereignty in the tax field.

2. What are the characteristics of tax jurisdiction? Independence and exclusivity

Independence refers to the sovereign state exercising power in tax collection and management. Full autonomy means that they have independent jurisdiction over their own tax legislation and tax administration.

Exclusivity refers to being free from external interference, control and domination when dealing with domestic tax affairs.

3. Classification of tax jurisdiction? Three categories:

Source jurisdiction, resident jurisdiction and citizen jurisdiction.

Note: Due to the constant changes and adjustments of examination policies and contents, the information provided above is for reference only. If you have any objection, please refer to the contents published by the authoritative department!

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