Paying taxes means that according to the provisions of various national tax laws, the collective or individual income pays a part of the income to the state according to a certain proportion.
Paying taxes, also known as paying taxes, is the behavior and process of natural persons or legal persons paying taxes to the state tax authorities. For example, paying customs duties means that importers and exporters or their agents pay taxes to banks designated by the customs within a specified date on the basis of tax payment certificates issued by the customs.
The main source of a country's economic base is taxation. It can't be said that the people enjoy the welfare of the country 100%, but it does have certain benefits to our citizens on some levels. In real life, we can see that it is far from enough for the state to rely solely on people's donations and foreign aid for the reconstruction of the disaster-stricken areas. There is also the Three Gorges Water Conservancy Project of the state, which supplies electricity to half of China. Railways can't be run by individuals.
Taxation is one of the main ways of national fiscal revenue, but it is also taken from the people and used by the people.
Individual income tax obligors are as follows:
1, resident taxpayer;
2. non-resident taxpayer;
Resident taxpayers have unlimited tax obligations, and non-resident taxpayer only pays taxes on domestic income.
The tax rate of enterprise income tax is the legal rate according to which the taxable amount of enterprise income tax is calculated.
Article 3 The individual income tax rate of the Individual Income Tax Law of the People's Republic of China:
(1) For comprehensive income, the excess progressive tax rate of 3% to 45% shall apply;
(2) The excess progressive tax rate of 5% to 35% shall apply to business income;
(3) Income from interest, dividends and bonuses, income from property leasing, income from property transfer and accidental income shall be subject to a proportional tax rate of 20%.
Article 26 The following income of an enterprise is tax-free income:
(1) debt interest's income;
(two) dividends, bonuses and other equity investment income between qualified resident enterprises;
(3) Non-resident enterprises that set up institutions and places in China obtain dividends, bonuses and other equity investment income that are actually related to the institutions and places from resident enterprises;
(4) Income of qualified non-profit organizations.