Basic introduction Chinese name: tax pinyin:? Nashu Athena Chu? : ㄣㄚˋㄕㄨㄟˋ antonym:? The concept, basic information, citation description, identification conditions, tax payment procedures, tax payment business, tax law concept, tax introduction, tax essence, tax essence, tax generation, tax function, tax system, tax classification, customs tax payment, online shop tax payment, cartoon tax payment, other related, and basic information of the term: [tax payment] Tax citation description refers to tax payment. Tang Du Xunhe's "Widow in the Mountain" poem says: "Sang Zhe abandoned his son to pay taxes in Judah, and he still wants seedlings after the rural famine." Song Sushi's poem "Wu Zhong Tian Tan": "Selling cattle, paying taxes, tearing down houses and cooking, it is better to be hungry next year." Mao Dun's Midnight Eight: "Farmers are in turmoil, and thousands of acres of fertile land can no longer be considered abundant, but their grain is still taxed." Yang Zhensheng's Fisherman: "You always have to pay this fishing flag tax. Didn't you say that you don't pay taxes if you don't have food? " Recognition conditions The recognition conditions for general taxpayers of value-added tax have been registered, and enterprises whose annual sales of value-added tax reach the following standards shall apply to the competent national tax authorities for recognition of general taxpayers of value-added tax. (1) Taxpayers who are engaged in the production of goods or provide processing, repair and replacement (hereinafter referred to as taxable services), and taxpayers whose main business is the production of goods or the provision of taxable services, and also engage in the wholesale or retail of goods, with annual taxable sales of more than 6,543,800 yuan; (2) The annual taxable sales of taxpayers engaged in the wholesale or retail of goods is more than 6,543,800 yuan. Small-scale enterprises that have gone through tax registration, whose annual sales do not meet the quantitative standards stipulated in the preceding paragraph, and whose accounting is sound, can accurately calculate the output tax, input tax and tax payable according to the requirements of the accounting system and tax authorities, can apply to the competent tax authorities for the procedures for the identification of general taxpayers of value-added tax. Self-employed individuals who have gone through tax registration and whose annual value-added tax should meet the prescribed standards can accurately calculate the output tax, input tax and tax payable according to the requirements of the accounting system and tax authorities, and can apply to the competent tax authorities for general taxpayer identification procedures. Where the taxpayer's general branch implements unified accounting, and the annual taxable sales of its general branch reaches the quantitative standard, but the annual taxable sales of its branches do not reach the quantitative standard, its branches may apply for the identification procedures of general VAT taxpayers. Taxpayers whose newly established enterprises engaged in the production of goods or providing taxable services have a registered capital of more than 400,000 yuan, and those engaged in the wholesale or retail of goods have a registered capital of more than 600,000 yuan, should go through the procedures for the identification of general taxpayers at the same time of tax registration. After one year of actual production and operation, they should deal with it according to the actual situation. Tax payment procedures (1) Go through the general taxpayer procedures. The taxpayer shall submit a written application report to the competent tax authorities, and provide the taxpayer's qualification certificate, annual sales (business) and other relevant documents and materials. Branches should also provide the relevant documents or photocopies of the head office, and receive the "Application Confirmation Form for VAT General Taxpayers" in triplicate. Taxpayers shall truthfully fill in the items listed in the Confirmation Form for Application of VAT General Taxpayers one by one, and submit the Confirmation Form for Application of VAT General Taxpayers to the competent tax authorities for examination and approval within 10 days. After the taxpayer submits the Application Confirmation Form for VAT General Taxpayer and the relevant documents and materials provided, it shall be audited by the competent tax authorities and reported to the competent tax authorities for approval, and the first page of the copy of the tax registration certificate shall be stamped with the special seal for confirmation of VAT General Taxpayer. Taxpayers shall obtain a copy of the Tax Registration Certificate of General Taxpayers from the competent tax authorities within the prescribed time limit. (II) Annual inspection of general taxpayers General taxpayers must accurately calculate the input tax and output tax according to the requirements of the state tax authorities, provide tax information, pay the tax payable in full and on time, use special invoices for value-added tax according to law, and accept the annual inspection and management of general taxpayer qualifications organized by the state tax authorities. In any of the following circumstances, the general taxpayer shall make regular rectification according to the requirements of the state tax authorities, and shall not deduct the input tax within five months, and shall not receive and purchase special invoices: (1) the general taxpayer whose annual sales do not meet the prescribed standards and the self-employed identified as general taxpayers, whose accounting is not perfect or who cannot provide accurate tax information to the state tax authorities; (2) Failing to purchase, issue and keep special VAT invoices in accordance with the provisions on the use of special VAT invoices; (three) the tax arrears are serious, and no active measures are taken to pay the tax, which is invalid after repeated reminders by the national tax authorities. The general taxpayer is under any of the following circumstances. Enterprises whose annual sales fail to meet the prescribed standards and individual operators whose annual sales reach the prescribed standards shall be disqualified as general taxpayers and treated as small-scale taxpayers. Enterprises with annual sales reaching the prescribed standards shall not deduct the input tax, pay taxes according to the sales amount according to the VAT rate, and shall not receive and purchase special invoices and pay off the remaining special invoices: (1) Illegal and criminal acts of falsely issuing special invoices; (2) there are illegal and criminal acts of tax evasion and defrauding export tax rebates; (3) General taxpayers whose annual sales fail to meet the prescribed standards and self-employed individuals who are recognized as general taxpayers are still unable to improve their accounting or provide accurate tax information to the state tax authorities after the prescribed time limit; (4) Enterprises whose annual sales reach the prescribed standards and are recognized as general taxpayers have imperfect accounting or are unable to provide accurate tax payment information to the national tax authorities; (5) There is no fixed place for production and business operation. Tax business 1. Conduct tax consultation: provide free telephone consultation and online consultation services; A paid job as a perennial tax consultant. According to the characteristics of principle and fixity of tax law, from the perspective of tax law system, tax law is not necessarily all-inclusive, and the specific tax-related matters involved are very complicated, so there may be inconsistency between principle and fixity; As far as the stability of tax law is concerned, it is impossible for tax law to change constantly. Due to the changeable economic situation, it takes time to repair the tax law, which provides the possibility and reality for "tax saving" We analyze daily cases: firstly, we can fully analyze and rationally use various preferential tax policies for you; Secondly, we can diagnose the financial situation of your enterprise and find a reasonable "tax saving" space for you between low tax rate and high tax rate; Finally, according to the characteristics of various taxes and the actual situation of your enterprise, standardize the accounts and reduce unnecessary repeated tax payment links. 2. Handling tax registration, changing tax registration and canceling tax registration; Handle tax-related matters such as the identification and registration of general VAT taxpayers. 3. Go through the formalities of receiving, purchasing and cancellation of invoices other than special VAT invoices. 4. Handle all kinds of tax returns and tax withholding reports, and handle electronic returns and online certification services. The tax bureau requires newly registered enterprises to start filing tax returns from the first month, give a warning if they don't file tax returns for one month, and request to stop operating if they don't file tax returns for two months. An enterprise that fails to file tax returns for three months shall, jointly with the tax authorities, revoke its business license, stop its business and be fined. 5. Deal with the late payment of taxes, make up taxes, and purchase tax stamps. 6. Review the tax payment, review the tax payable, and handle tax liquidation; Entrusted to conduct annual single special audit. 7. Tax planning, according to the types and operating characteristics of enterprises, to help enterprises strive to enjoy preferential policies to the maximum extent; Provide the most reasonable and optimal tax saving scheme for enterprises in daily operation, domestic and foreign investment, signing contracts, bidding, merger, division, reorganization and restructuring; Determine the most reasonable tax payment scheme for new enterprises; Help enterprises reduce tax costs and tax risks; On the premise of legality, realize the minimum tax payment and improve economic benefits. 8. Tax-related coordination, in tax inspection, tax disputes, tax penalties, etc. Make full use of rich tax-related experience and profound and correct understanding of tax law to communicate and coordinate with the competent tax authorities for enterprises and strive for the most reasonable tax payment. 9. According to the specific situation of the company, assist in applying for the most favorable tax preferential policies and local financial return policies. 10. Help the company to coordinate the relationship with the competent tax bureau and handle some tax-related matters as an agent. 1 1. Handling tax-related documents, tax administrative reconsideration, etc. The concept of tax law is the general name of the legal norms formulated by the state power organs and their authorized administrative organs to adjust tax relations. Its core content is the distribution of tax benefits. Introduction to Taxation The essence of taxation is the form in which the state distributes social products by virtue of political power or public power. Taxation is a form of distribution that meets the needs of the public; Taxation has the characteristics of indirect repayment (free of charge), compulsory obligation (compulsory) and legal norm (fixed). The essence of taxation is a special distribution relationship formed by the state collecting goods or currency from economic units and individuals without compensation according to law. This distribution relationship reflects the economic relationship and interest relationship between the state and various classes and strata. It is embodied in the following aspects: the main body of distribution is the state, which is the distribution relationship based on state power; The object of distribution is social surplus products. No matter who pays taxes, all tax sources come from the national income created by the workers in that year or the social wealth accumulated in previous years. The purpose of distribution is to serve the realization of state functions; The result of distribution is bound to benefit the ruling class, but not the ruled class, because taxation always serves the interests of the ruling class. Different social and economic systems and different national nature determine the different nature of taxation in different countries. The essence of taxation China is a socialist country under the people's democratic dictatorship, for the benefit of the broad masses of workers. Under the socialist system of our country, the socialist public ownership of the means of production is the main body, and various ownership systems coexist, and workers are the masters of the country and enterprises. The fundamental interests of the state, enterprises and workers are the same. Therefore, the nature of China's socialist economic system and socialist country determines that China's socialist tax and capitalist tax have completely different properties. Judging from the source of China's socialist tax revenue, it mainly comes from socialist state-owned enterprises and collective-owned enterprises and other state-owned enterprises. In our country, the public ownership economy is dominant in the national economy, and the tax paid by public enterprises accounts for most of the total tax revenue. China's tax revenue growth mainly depends on the growth of socialist production, especially on the income growth of socialist public enterprises. When taxing the collective economy, the state should give consideration to the interests of the state, the collective and the individual. For the agricultural tax paid by farmers, the policy of light tax, stable burden and increasing production without increasing tax is implemented. Moreover, with the development of agricultural production, the proportion of agricultural tax in the total tax revenue has gradually declined. The proportion of taxes levied by the state on laborers and other individuals is very small. Judging from the use of tax revenue in China, China's socialist tax revenue serves the interests of the broad masses of workers, and it is directly or indirectly used to benefit various undertakings of workers. According to the arrangement of the national budget, the funds raised by the state through taxation will be used in a planned way to develop the socialist economy, develop socialist science, culture, education and health, and strengthen the war preparedness and national defense construction. These are directly related to the fundamental interests of workers. At the same time, on the basis of developing production, the state constantly improves the material and cultural living standards of residents. In recent years, the state has invested a lot of money to improve the material and cultural life of urban and rural residents, including raising the purchase price of agricultural and sideline products, various price subsidies, raising wages, resettling unemployed young people in cities and towns, and building new civil houses. From the above sources and uses of China's socialist tax revenue, we can see that the essence of China's socialist tax revenue is a tool for the state to raise funds for socialist construction, which serves the interests of residents and embodies a socialist distribution relationship of "taking from the people and using it for the people". Taxation is accompanied by the emergence of the country. The material premise is that society has surplus products, the social premise is that there is regular public demand, the economic premise is that there is independent economic interests, and the upper condition is mandatory public power. China's taxation came into being in the Spring and Autumn Period of 594 BC, when the "initial tax mu" was implemented and the private ownership of land was established. What are the important functions of the basic information of tax function in China? Tax function is the external expression of tax function under certain economic conditions. In different historical stages, tax functions play different roles. Main forms At this stage, the role of taxation is mainly manifested in the following aspects: 1. Taxation is the main form and tool for the state to organize fiscal revenue, which plays an important role in ensuring and realizing fiscal revenue. Because taxation is compulsory, free and fixed, it can ensure the stability of income; At the same time, tax collection is very extensive, and fiscal revenue can be raised in many ways. 2. Taxation is one of the important levers for the state to regulate the economy. The state regulates social production, exchange, distribution and consumption through the setting of tax categories and the provisions on tax items, tax rates, tax increase or tax reduction and exemption, and promotes the healthy development of social economy. Defend state power. 3. Taxation has the function of maintaining state power, which is a necessary condition for the emergence and existence of taxation, and the existence of state power depends on the existence of taxation. Without taxes, the state machine can't work effectively. At the same time, tax distribution is not based on the principle of reciprocity and ownership, but on the basis of political rights to adjust material interests, reflecting what the state supports and restricts, so as to achieve the purpose of maintaining and consolidating state power. Supervision of economic activities. Taxation has the function of supervising economic activities. In the process of collecting taxes, on the one hand, the state should find out the situation and correctly calculate and collect taxes; On the other hand, we can find the problems of taxpayers in the process of production and operation, or in the process of tax payment. The national tax authorities can take measures to correct the problems found in the process of tax collection, and can also notify taxpayers or relevant departments of * * * to solve the tax system 1 in time. Taxpayers, also known as taxpayers, refer to natural persons, legal persons or other organizations that have the obligation to pay taxes in accordance with the provisions of the tax law and pay taxes directly to the tax authorities. 2. The object of taxation, also known as the object of taxation, refers to what is taxed in accordance with the provisions of the tax law. 3. Tax Rate This is the ratio between the tax payable and the object to be taxed. It is the scale for calculating the tax payable and reflects the degree of taxation. There are proportional tax rates, progressive tax rates (full progressive and excessive progressive) and fixed tax rates. 4. The tax payment link refers to the stage in which goods should be taxed in accordance with the provisions of the tax law during the whole circulation process. 5. The tax payment period is the specific time for taxpayers to pay taxes to the tax authorities as stipulated in the tax law. There are generally two kinds of collections: time and schedule. 6. The place of tax payment refers to the place of tax payment. Generally, it is the taxpayer's domicile, but it is also stipulated in the place where the business takes place. 7. Tax preference means that some specific taxpayers or taxpayers are exempted from part or all of their tax obligations according to the provisions of the tax law. There are two purposes: caring and encouraging. Tax classification 1, turnover tax: value-added tax, consumption tax, business tax, customs duty, vehicle purchase tax, etc. 2. Income tax: enterprise income tax, income tax of foreign-invested enterprises and foreign enterprises, personal income tax, etc. 3. Resource tax: resource tax, urban land use tax, land value-added tax, etc. 4. Property tax: property tax, urban real estate tax, etc. 5. Behavior tax: stamp duty, travel tax, urban maintenance and construction tax, etc. 6. Other taxes: taxes on agricultural and forestry specialties, taxes on farmland occupation, deed tax, etc. Customs tax payment Customs tax payment means that after receiving the declaration and inspecting the goods, the customs will issue a tax payment certificate to importers and exporters or their agents according to the customs tariff. Importers and exporters or their agents shall pay taxes to designated banks within 7 days (except holidays) from the day after the customs issues the tax payment certificate. Failing to pay within the time limit, from the eighth day to the date of payment, the customs will impose a late payment fee of one thousandth of the total tax on a daily basis. If the tax has not been paid for more than three months, the customs shall order the guarantor to pay the tax or sell the goods to offset the tax, and when necessary, it may notify the bank to deduct it from the guarantor's or taxpayer's deposit. When there is a tax dispute between taxpayers and the customs, they should pay the tax first, and then apply for reconsideration in writing to the customs within 30 days from the date when the customs issues the tax payment certificate. If it is really wrong or overpaid, you can apply for tax refund according to regulations. After the import and export goods are released, if the customs finds that the tax is undercharged or omitted, it can also make up the tax to the taxpayer according to the regulations. In recent years, e-commerce in China has developed very rapidly. However, in the development of e-commerce, false information and fraud are widespread, and China's e-commerce market is in a state of chaos, which seriously restricts the benign development of China's e-commerce industry, especially for small and medium-sized enterprises. The market economy itself is a credit economy, and the lack of credit will greatly increase the communication cost and transaction cost. Therefore, the development of e-commerce objectively requires relevant departments and organizations to formulate corresponding access systems, strengthen supervision over the e-commerce market, and give enterprises and individuals engaged in e-commerce accurate legal status.
In recent years, in order to facilitate the operation of e-commerce enterprises, a large number of e-commerce platforms have emerged, and Alibaba is one of them. In order to maintain the long-term interests of the platform and its own reputation, the operators of the platform will inevitably put forward corresponding requirements for the business qualifications and reputation of the merchants, and initially set the threshold of the access system, but there is no unified norm.
For the e-commerce enterprise itself, a series of problems brought by the virtuality of e-commerce can be solved through the "e-commerce project" under the "satellite project", thus improving the trust of customers in the enterprise, and enterprises can also devote more energy to other aspects instead of wasting it on winning the trust of customers.
The establishment of e-commerce access threshold is inevitable. Beijing has made such an attempt before, requiring Beijing's online merchants to register their business licenses in order to achieve effective supervision in the field of e-commerce. Because the situation of individual shops, which account for the vast majority of the Internet, is not taken into account, and the objective reality that many online merchants do not need actual office space and are short of funds is ignored, this attempt has not achieved the expected effect, but this trend is irreversible.
Limited by "registered capital" and "office space", a large number of small and medium-sized e-commerce enterprises and individuals engaged in e-commerce cannot apply for industrial and commercial registration. Once the country sets the entry threshold for e-commerce, these groups will be in trouble.
After the storm of "online shop paying taxes" in Wuhan, it brought panic to online shop operators. In addition to panic, they also made careful thinking about the future business outlet. Some people choose to wait and see, some people choose to move out, and some people simply choose to close the online store and find another way out. However, no matter how to choose, the setting of entry threshold in the field of e-commerce is unstoppable, and the legal status of online merchants is clear.
As early as March1May, 2065438, the State Administration for Industry and Commerce issued Decree No.49, Interim Measures for the Administration of Online Commodity Trading and Related Services, which preliminarily stipulated the market trading and legal positioning of online merchants. However, the development of e-commerce at that time did not reach the level stipulated in the Measures, and it was only a small-scale attempt. Since the beginning of this year, with the further development of e-commerce, the Measures have the basic conditions for promotion in Jiangsu, Zhejiang, Guangdong and other places where e-commerce is relatively developed.
In this context, Shenzhen, as the forefront of China's reform and opening up, combined with the actual situation of e-commerce development in this region, put forward the grand goal of building an "e-commerce demonstration city". In order to achieve this goal and promote the rapid and stable development of e-commerce in Shenzhen, we have taken the lead in formulating a series of convenience policies, involving industry and commerce, taxation, public security and so on. According to the spirit of the Measures, some clauses have been refined, and the credit management center of small and medium-sized enterprises and "China Enterprise Xinxing E-Commerce Co., Ltd." have been authorized as the main bodies of implementation. "Emerging Project" and its "E-commerce Project" try to implement the e-commerce access system. If the effect is good, it will be promoted nationwide soon. Online shop tax cartoon tax comic guide "tax!" Fan Writer ~ Application Guide ~ Published on 13. The writer is a former employee of the tax department. This cartoon is a tax guide for professional/* * fellow authors. The special page of the publishing house praised "Teacher まことじ painted his experience as a tax collector into a wonderful and easy-to-understand comic guide for everyone to see", and the slogan of the book was "Mastering how to declare with comics! The original tax official presents you with an easy-to-understand full-color comic guide. " Author: まことじ wrote on Twitter, "I hope you can use this book as a practical teaching material for correct tax payment (※)" "Even if you don't plan to pay taxes, this book is of reference value (※)" Gamers put it beside the catalogue of C79, and Melonbooks posted "This is all you need to declare income tax. Teacher まことじ, the famous producer of "Abnormal Series" on nico, resigned from the job of national civil servant (tax department) in order to draw this cartoon with all his strength. Draw all the tax work experience up to this summer without reservation, just to let the authors and colleagues know the correct tax payment method. Not only to declare taxes, "what is the scope of funds?" "Even the deficit to declare? "All kinds of common problems have been solved. Not only fan writers, but also self-employed people! Amazon「のうぜい！ Shao's book contains "What is an authoritative declaration? "A fan writer who needs a clear declaration, as the expenditure of necessary funds, how to calculate the income, how to determine the format of the declaration, how to write the account book, and how to get money when reporting the deficit? Will the tax bureau catch you if you don't declare it? To sum up, the plot is the story that the protagonist wants to launch a fan activity to learn to pay taxes. Other related 20 10 65438+ 10 On October 26th, Audi cars in Beichen District of Tianjin were driving in procession. On the same day, a ceremony was held in Beichen District of Tianjin to award 18 Audi cars and 16 Guangben cars to the big taxpayers in 2009. It is understood that in 2009, the tax revenue in Beichen District of Tianjin was nearly 7.7 billion yuan, a record high. The local finance provided180,000 yuan for the first time to reward large taxpayers such as star enterprises and brand enterprises in the region 100 households. Tax payment means that importers and exporters or their agents pay taxes to designated banks within the specified date with the tax payment certificate issued by the customs. In other words, paying taxes is to pay a part of the collective or individual income to the state at a certain tax rate according to the provisions of various national tax laws.