Among them, taxpayer, tax object and tax rate are the three most basic elements of tax law.
1. Taxpayer
Tax authorities at all levels and other tax authorities, including tax authorities at all levels and customs that exercise tax collection power on behalf of the state, may have different taxpayers due to different taxes.
2. Taxpayer (taxpayer)
"Taxpayer" refers to natural persons (including self-employed), legal persons and other organizations that directly undertake tax payment obligations according to law.
3. Tax objectives (tax objectives)
The object of taxation is the object of taxation, that is, what is taxed. The object of taxation includes things or behaviors. The object of taxation is the fundamental symbol of the difference between various taxes, and different tax objects constitute different taxes.
4. Tax items
It is the concretization of the object of taxation, and the specific tax items and tax items stipulated by various taxes are generally formulated by enumerating and summarizing methods. ?
(1) enumeration method: a method of specifically enumerating the objects to be taxed to determine what tax to levy and what tax not to levy, such as consumption tax; ?
(2) Summary method: design tax items according to commodity categories or industries, such as business tax. ?
The main purpose of setting tax items is to distinguish different specific objects and set different tax rates to reflect the national tax policy.
5. Tax rate
The tax rate is the measure to calculate the tax amount, which reflects the depth of tax collection and is the core element in the tax legal system.
(1) Proportional tax rate?
Refers to the same tax object, regardless of quantity and amount, using the same tax rate. ?
① Single proportional tax rate: that is, the same proportional tax rate is applied to all taxpayers of the same tax object; ?
② Differential proportional tax rate: that is, different taxpayers of the same tax object are taxed in different proportions;
③ Interval proportional tax rate: it means that the tax law only stipulates an interval tax rate with upper and lower limits, and the specific tax rate is determined by the authorized place according to the local actual situation, such as entertainment business tax: 5%~20%. ?
(2) Fixed tax rate?
It is to set a fixed tax amount for the tax object of the unit, rather than taking the form of percentage. ?
(3) Progressive tax rate?
Different tax rates are stipulated according to the size of the tax object. That is, the greater the amount of tax object, the higher the tax rate; The smaller the amount, the lower the tax rate. ?
Income tax generally adopts progressive tax rate:
6. Tax base
Tax base, the standard for calculating tax payable.
7. Tax payment link
The taxable link in the circulation process of the taxable object from production to consumption as stipulated in the tax law.
8. Tax payment period
The time limit for taxpayers to pay taxes according to law after the occurrence of tax obligations, including paying taxes on schedule; Pay taxes by time; Advance payment on schedule and settlement at the end of the year.
9. Tax payment place
The specific place where taxpayers pay taxes.
10. Tax relief
Special provisions of the state to encourage and take care of certain taxpayers and taxpayers.
(1) Tax reduction or exemption?
(1) Tax reduction is to levy a part of the corresponding tax less; ?
(2) Tax exemption means that the corresponding tax amount is completely exempted. ?
(2) the starting point?
The tax law stipulates the tax starting amount of the tax object.
(3) Exemption amount?
The amount of tax exemption from the total taxable objects stipulated in the tax law is the care for all taxpayers.
1 1. Legal liability
Taxpayers and tax officials who violate the provisions of the tax law will bear legal responsibilities according to law for the punishment measures taken against those who violate the provisions of the tax law. ?