Question 1: Is banquet tax still levied at present? Banquet tax originally belonged to the category of consumption tax, and now the current consumption tax has been cancelled. The current consumption tax item is 14, including cigarettes, alcohol, cosmetics, precious jewelry, jade, firecrackers, fireworks tires, motorcycles, automobiles, yachts, high-end watches, golf balls and equipment, disposable wooden chopsticks, solid wood floors and refined oil.

Question 2: What is the significance of the banquet? banquet

1. Floor mat. In ancient times, banquets were placed below and seats were placed above.

"Zhou Li? Guan Chun? Preface officer: "Corporal Si Jiyan. "Zheng Xuan's Note:" Tell a story about a banquet, and tell a banquet. "Jia Gong Yan Shu": "The way to set a seat is to set a banquet for those who set a seat first, and then set a seat for them. "Justice in Sun Yirang": "There are long and short banquets, and the banquet is placed below, sitting on the table and letting people sit on it. "Book of Rites? Ji Le: "When the banquet is over, Chen Zunyi and the beans are listed. Rise and fall are the ceremonies, and the last ceremony is also the ceremony. "The Story of Stone Canyon by Liu Zongyuan in the Tang Dynasty": "If the stone is the bottom, it will reach two sides. If it is a hall, it is a feast. "

2. Specially refers to the seats for ghosts and gods.

"Southern history? Biography of seclusion? Zang Xurong: "After my mother's funeral, I wrote In the Bedroom, cleaned the hall and held a banquet. I expected to pay tribute to her, but Ganzhen didn't eat first. "Yin's" apology "? Jason Wu: "Some witches are famous in the countryside. Worship them first, the banquet is ordinary, singing and dancing. "

3. Banquet; Banquet also refers to the seats and furnishings at the banquet.

The five dynasties king's "Tang Yan? The preface said: "Qujiang Congress is the second highest, its banquet is simple, and its utensils are thrown away. "Liu Xianting's Miscellanies of Yang Guang in Qing Dynasty" Volume 4: "There is no such thing as a banquet that must come to an end. Ann can stay here for a long time! "Cao Yu's" Wang Zhaojun "Act II:" Just now, at the banquet of the princes and ministers, Khan's capacity for drinking simply swallowed up the rivers and seas, which was really amazing! "Hong Shen's" Peach Blossom after the Robbery "IV:" There are many people in that kitchen preparing a feast. " Zhao Shuli's "Golden Word": "Apart from a banquet for the district chief, I only bought such a piece of satin. "

Question 3: What does tax mean? Taxes refer to the specific taxes in a country's tax system and are the basic tax units. Taxes can be divided into different categories according to different tax objects. Therefore, different tax objects are the main signs to distinguish one tax type from another, and tax names are generally named after tax objects. The tax type that taxes the value-added amount is called value-added tax; Taxes that tax resources are called resource taxes, etc.

The main factors that make up a tax type are the tax object, taxpayer, tax item, tax rate, tax payment link, tax payment period, etc. Generally speaking, each tax has a substantive law, which stipulates the specific tax content, and both parties must abide by it. For example, in the current tax system, VAT has promulgated the Provisional Regulations on VAT.

Taxes are the basic level of studying and formulating tax system, the concrete embodiment of tax system and tax policy, and also one of the levels of studying tax system structure. Every tax has its specific function and function, and its existence depends on certain objective economic conditions. With the change of objective economic conditions, new taxes will come into being, and old taxes will also develop, evolve, divide, merge and even die out. In a period of time, all taxes in a country or region constitute the tax system of that country or region, and the selection and distribution of taxes mainly depends on the social, political and economic conditions of that country in a certain period of time.

1994 After China's industrial and commercial tax system reform, there are more than 20 specific taxes, mainly including value-added tax, consumption tax, business tax, customs duty, enterprise income tax, income tax of foreign-invested enterprises and foreign enterprises, personal income tax, resource tax, land use tax, land value-added tax, vehicle and vessel use tax, property tax, deed tax, fixed assets investment direction adjustment tax, stamp duty, slaughter tax, banquet tax and so on. Among them, inheritance tax, gift tax and securities transaction tax are suspended. With the establishment and gradual improvement of the market economic system, the increase and decrease of tax revenue will continue and eventually tend to be stable.

Question 4: What does tax burden mean? The 40-point tax burden is the proportion of the actually paid amount to the income, and the tax burden refers to the proportion of the actually paid tax to the corresponding taxable sales income. Tax burden can refer to value-added tax burden, income tax burden, business tax burden and so on. You can also add up all the taxes paid this year and work out a total tax burden.

In China, the tax items include: value-added tax, consumption tax, enterprise income tax, personal income tax, business tax, resource tax, property tax, urban land use tax, urban maintenance and construction tax, land value-added tax, urban property tax, vehicle purchase tax, vehicle use tax, vehicle license plate tax, slaughter tax, banquet tax, stamp duty, farmland occupation tax, deed tax, fixed assets investment direction adjustment tax, tobacco tax and so on. Microscopically, tax burden is the actual tax burden of a single taxpayer, including individuals and single enterprises. The subject of tax burden here is the actual taxpayer, not the nominal taxpayer. Taxpayers are the units and individuals who ultimately bear the tax. Taxpayer and taxpayer are two different concepts.

Tax rate = VAT payable/sales revenue, that is, tax rate = accumulated tax payable this year/accumulated taxable sales this year (excluding tax) × 100%. High tax burden means that enterprises have good benefits, high profits, standardized enterprise management and strong market competitiveness. Tax burden is tax burden. Actual tax paid as a percentage of net sales revenue.

Question 5: What is the local tax? National tax and local tax refer to national tax system and local tax system, generally referring to tax authorities, not taxes.

There are 24 current taxes in China. According to the requirements of fiscal tax sharing system, the 24 taxes are divided into three types according to the actual situation: central tax, central tax, local tax and local tax. Among them, the central tax belongs to the central government and the local tax belongs to the local government. After the tax-sharing system, the central government and the local government belong to the central government and the local government respectively.

In order to meet the requirements of the tax-sharing system, the state tax authorities are divided into the State Taxation Bureau (hereinafter referred to as the State Taxation Bureau) and the Local Taxation Bureau (hereinafter referred to as the Local Taxation Bureau), which are responsible for collecting different taxes. The national tax is mainly responsible for collecting central taxes, while the central and local governments enjoy tax revenue, while the local tax is mainly responsible for collecting local taxes. The division of labor between them is generally divided into the following categories:

1。 State Taxation Bureau system: value-added tax, consumption tax, vehicle purchase tax, business tax, income tax and urban maintenance and construction tax paid by railway departments, banks and insurance companies, income tax paid by central enterprises, income tax paid by joint ventures and joint-stock enterprises composed of central and local enterprises and institutions, income tax paid by local banks and non-bank financial enterprises, income tax and resource tax paid by offshore oil enterprises, Income tax of foreign-invested enterprises and foreign enterprises, securities transaction tax (stamp duty levied on securities transactions before collection), part of personal income tax, late payment fee, late payment fee and central tax penalty levied on interest income of savings deposits.

2。 Local tax bureau system: business tax, urban maintenance and construction tax (excluding the part collected and managed by the above-mentioned national tax bureau system), income tax and personal income tax paid by local state-owned enterprises, collective enterprises and private enterprises (excluding the part collected on interest income from bank savings deposits), resource tax, urban land use tax, cultivated land occupation tax, land value-added tax, property tax, urban real estate tax, vehicle and vessel use tax, vehicle and vessel use license tax, stamp duty, deed tax and slaughter tax.

In order to strengthen the management of tax collection, reduce the collection cost, avoid duplication of work, simplify the collection procedures and facilitate taxpayers, in some cases, the State Taxation Bureau and the Local Taxation Bureau may entrust each other to collect certain taxes. In addition, for special circumstances, State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) will make special arrangements and adjustments to the collection system of certain taxes.

Therefore, when it comes to which specific tax system taxpayers should pay, the actual division of labor and specific requirements of the local competent national tax authorities and local tax authorities shall prevail.

Question 6: What are the meanings of local tax and national tax? 1. Local tax: a tax collected, managed and controlled by the local government of a country.

2. Features and functions: In China, the share of local taxes clearly placed under local management and control is small, the tax sources are scattered and the income is sporadic, but it is of certain significance to mobilize the enthusiasm of local organizations and ensure that local governments can solve local special problems according to local conditions.

3. Local taxes: property tax, urban land use tax, vehicle and vessel use tax, urban maintenance and construction tax, stamp duty, banquet tax, slaughter tax, livestock transaction tax, market transaction tax and other taxes. In addition, the following taxes are classified as local fixed income: ① local state-owned enterprise income tax and local state-owned enterprise adjustment tax; (2) The product tax, business tax and value-added tax of enterprises affiliated to the Ministry of Petroleum, the Ministry of Electric Power, the Petrochemical Corporation and the Nonferrous Metals Corporation account for 30% of the fixed income of local finance; (3) personal income adjustment tax, bonus tax, construction tax, urban and rural individual industrial and commercial household income tax, etc. The legislative power of the above local taxes belongs to the central government, and local governments enjoy different degrees of flexibility.

1. National tax: National tax, also known as central tax, is collected by the State Administration of Taxation, which is a fixed source of central fiscal revenue and owned by the central government.

2. Features and functions: It is the product of a country's tax-sharing system. In the process of developing socialist market economy, taxation bears the functions of organizing fiscal revenue, regulating economy and regulating social distribution.

3. The IRS levies the following taxes:

1. VAT;

2. Consumption tax;

3. Fuel tax;

4. Vehicle purchase tax;

5. Tax refund for export products;

6. Value-added tax and consumption tax on imported products;

7. Personal income tax on savings deposit interest;

8. Income tax of local and foreign banks and non-bank financial enterprises;

9. Value-added tax and consumption tax paid by individual industrial and commercial households and markets;

10. Late fees, late fees and fines for central taxes and * * * taxes.

1 1. Securities transaction tax (stamp duty on stock exchange transactions is levied first and then levied);

12. Business tax, income tax and urban maintenance and construction tax paid centrally by the head offices of railways, banks and insurance companies;

13. Value-added tax, consumption tax and income tax paid by foreign-invested enterprises and foreign enterprises in China;

14. central enterprise income tax; Income tax on joint ventures and joint-stock enterprises composed of central and local enterprises and institutions; Enterprise income tax paid by enterprises, institutions, social organizations and other organizations that have newly registered for industry and commerce and obtained licenses since 1 2002;

15. Other relevant taxes and fees levied by State Taxation Administration of The People's Republic of China as stipulated by the central government.

Value-added tax, enterprise income tax and personal income tax are shared by the central and local governments. * * * The tax collected by the IRS is directly transferred to the local treasury by the IRS.

Question 7: What is tax? It is a means for the state to obtain financial revenue for free according to legal standards in order to realize its functions, and it is a specific distribution relationship formed by the state participating in the distribution and redistribution of national income by virtue of political power.

The main points of the tax concept can be expressed as five points:

1. Taxation is the main form of fiscal revenue;

2. The basis of tax distribution is the state power;

3. Taxation is the distribution relationship established by law;

4. Taxes are collected in kind or in currency;

5. Taxation has three basic characteristics: compulsory, free and fixed. Taxes:

It is the legal free distribution of some social products by the state. In other words, tax is a special distribution that the state collects in kind or money from economic units and individuals free of charge according to law.

Three characteristics of taxation: taxation is compulsory, free and fixed.

Compulsory taxation means that all units and individuals must pay taxes according to law within the scope stipulated by the national tax law, otherwise they will be punished by law. The unpaid nature of taxation means that after the state levies taxes, the kind or currency paid by the taxpayer will become state-owned, and there is no need to pay any remuneration to the taxpayer immediately, and it will no longer be returned directly to the taxpayer. The fixity of taxation means that the state stipulates the taxpayer, tax object and collection ratio of each tax through legal forms before taxation, so that both parties can abide by it.

The difference between taxes and fees lies in:

Taxes are free, but you have to pay. Fee is the price charged to the beneficiary, and it is the reward for providing a certain service or allowing a certain role.

The subject of the collection is different. The main body of tax collection is the tax authorities and customs at all levels representing the country, while the main body of charge is the * * * department, some institutions and some economic departments.

Taxes are stable, while fees are flexible. Once the tax law is enacted, it has a unified effect on the whole country and is relatively stable, and the fees are generally determined flexibly by different departments and regions according to the actual situation.

They are used in different directions. Tax revenue is used by the state budget in a unified way, and is used for fixed assets investment, material reserves, culture and education, administration, national defense, foreign aid and other expenditures, which are generally earmarked for special purposes.

Tax neutrality

Tax neutrality has two meanings: first, the cost paid by the state to the society is limited to tax, and it will not bring other extra losses or burdens to taxpayers or society as much as possible; Second, national taxation should avoid interfering with the normal operation of the market economy, especially not making taxation a decisive factor in resource allocation outside the market mechanism.

Tax incentives:

Tax preference means that a country * * * gives equal credit treatment to the part of its taxpayers' income tax reduction or exemption abroad, and is no longer levied at the tax rate stipulated by its own country.

Tax penalty and tax penalty:

Tax fines and tax fines are penalties and sanctions for taxpayers and withholding agents who violate tax laws and regulations and collect a certain amount of money according to law. But they are completely different legal concepts.

Tax penalty is a kind of property penalty imposed by the people's court on taxpayers and withholding agents who have constituted tax crimes. This fine is an additional punishment and a punishment.

Tax penalty is an administrative penalty imposed by tax authorities on taxpayers and withholding agents who violate tax laws and regulations and have not been subject to criminal punishment or exemption from criminal punishment.

Taxes collected and managed by the national tax system

1, VAT; 2. Consumption tax; 3. Value-added tax on imported products, consumption tax and adjustment tax on direct trade with Taiwan (collected by the customs); Business tax, income tax and urban maintenance and construction tax paid by the head offices of railways, banks and insurance companies; 5. Central enterprise income tax; 6. Non-bank financial enterprise income tax of local banks and foreign banks; 7. Income tax and resource tax of offshore oil enterprises; 8. Securities transaction tax; 9. Value-added tax, consumption tax and income tax of domestic foreign-invested enterprises and foreign enterprises; 10, export product tax refund management; 1 1, value-added tax and consumption tax of bazaars and self-employed; 12, central tax late fee income; 13. Education surcharge is levied according to the central tax and local tax.

Taxes collected and managed by the local tax system.

1, business tax, 2, personal income tax, 3, land value-added tax; 4. Urban maintenance and construction tax; 5. Vehicle use tax; 6. Property tax; 7. Slaughter tax; 8. Resource tax; 9. Urban land use tax; 10, fixed ... >>

Question 8: Teacher, what do you mean by the name of tax with the nature of income tax, and how should you fill it in? At present, there are 24 kinds of taxes in China's tax system, which can be roughly divided into eight categories according to their nature and functions:

1. Turnover tax category. Including value-added tax, consumption tax and business tax. These taxes are usually levied according to the sales income or business income obtained by taxpayers in production, circulation or service.

2. Income tax categories. Including income tax (applicable to state-owned, collective, private, joint venture, joint-stock and other domestic capital), foreign and overseas income tax and personal income tax. These taxes are levied according to the profits made by producers and operators or the income made by individuals.

3. Resource tax categories. Including resource tax and urban land use tax. These taxes are levied on people who are engaged in resource development or use urban land, which can reflect the paid use of state-owned resources and adjust the differential income of taxpayers.

4. Special purpose tax. Including urban maintenance and construction tax, farmland occupation tax, fixed assets direction adjustment tax and land value-added tax. These taxes are set to achieve specific purposes and adjust specific objects.

5. Property tax categories. Including property tax, urban real estate tax and inheritance tax (not yet legislated).

6. Behavior tax. Including travel use tax, travel license tax, stamp duty, deed tax, securities transaction tax (not yet legislated), slaughter tax and banquet tax. These taxes are levied on specific behaviors.

7. Agricultural tax. Including agricultural tax (including agricultural specialty agricultural tax) and animal husbandry tax. These taxes are levied on units and individuals who have obtained agricultural income or animal husbandry income.

8. customs duties. This tax is levied on goods and articles entering and leaving China.

Question 9: What is time-based tax payment? Paying taxes by time is to determine the tax payment period according to the number of tax payment actions. Such as slaughter tax, banquet tax, inheritance tax, farmland occupation tax and temporary operators, all adopt the method of paying taxes by time.

Paying taxes on schedule refers to determining the tax interval according to the time when the tax obligation occurs, and paying taxes on a daily basis. The tax payment interval is divided into six periods: l days, 3 days, 5 days, 10 days, 15 days and 1 month. The specific tax payment period of taxpayers shall be approved by the competent tax authorities according to the situation. 1 month, declare tax payment within 10 days from the expiration date; If other tax periods are used, the tax shall be paid in advance within 5 days from the date of expiration, and the tax shall be declared within 1 day of the following month.

20111According to the decision on amending the Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Value Added Tax and the Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Business Tax, the scope of the business tax threshold is as follows: the monthly turnover is 5,000-2,000, and the daily turnover is 300-500 yuan for each tax payment.