Characteristics of resource tax:
(A) the scope of taxation is narrow
Natural resources are the natural sources of means of production or means of subsistence, which include a wide range, such as mineral resources, land resources, water resources, animal and plant resources and so on. At present, the scope of resource tax collection in China is narrow, and only some mineral products and salts with large differential income, universal resources and easy collection and management are selected as the scope of tax collection. With the rapid development of China's economy, rational utilization and effective protection of natural resources will become more and more important. Therefore, the scope of resource tax collection should be gradually expanded. At present, the scope of resource tax collection in China includes mineral products and salt.
(two) the implementation of differential tax collection.
China's current resource tax is fixed. On the one hand, tax revenue is not affected by changes in product prices, costs and profits, which can stabilize fiscal revenue; On the other hand, it is conducive to promoting resource mining enterprises to reduce costs and improve economic benefits. At the same time, the resource tax is based on "good resource conditions and high income; The principle of "poor resource conditions, less income and less collection" determines different tax rates according to the grade of mineral resources, thus effectively regulating the differential income of resources.
(three) the implementation of source collection
No matter whether the mining or production unit belongs to independent accounting, the resource tax is stipulated to be controlled at the source of the mining or production place, which not only takes care of the interests of the mining place, but also avoids the loss of tax revenue. This is different from the tax paid by other independent accounting units. 2. What is the urban land use tax? Who will pay the bill? Units and individuals who use land in cities, counties, towns and industrial and mining areas are taxpayers of urban land use tax (hereinafter referred to as land use tax) and shall pay land use tax in accordance with the provisions of these regulations. All units and individuals who use land within the scope of land use tax collection shall pay land use tax according to law, regardless of obtaining land use rights through transfer or transfer. Public green space and park land open to the public outside the factory are temporarily exempt from land use tax. Production land directly used for agriculture, forestry, animal husbandry and fishery shall be exempted from urban land use tax. Tax-exempt units and individuals that use land for production and operation or lease land use rights shall pay land use tax in accordance with the provisions of these Measures from the month following the change of land use and lease of land use rights; Land provided to taxable units and individuals free of charge shall be paid by taxable units and individuals. & lt/p & gt； 3. How is the collection scope of urban land use tax stipulated? Taxpayers of urban land use tax specifically include: state-owned enterprises, collective enterprises, private enterprises, joint-stock enterprises, other enterprises, administrative units, institutions, military units, social organizations, other units, individual operators and other individuals who use land within the scope of cities, counties, towns and industrial and mining areas. Excluding foreign-invested enterprises, foreign enterprises and foreigners. Market land is not taxed.
Tax-free units use the land of tax-paying units without paying taxes;
Taxpayers use the land of tax-exempt units to pay taxes free of charge.
tax payer
1. Units and individuals with land use rights are taxpayers.
2 units and individuals with the right to use the land are not located in the land, and the actual users and custodians of the land are taxpayers.
3. If the land use right is not determined or the ownership dispute is not resolved, the actual user is the taxpayer;
4. The land use right belongs to * * *, and all parties to * * * are taxpayers, and all parties to * * * pay taxes separately.
For example, several units * * * have the right to use a piece of land, with one party accounting for 60% and the other two parties each accounting for 20%. If the calculated tax amount is 6,543,800+0,000, the land use tax will be paid in the amount of 60,20 and 20 respectively.
Charge range
Land owned by the state and collectively owned by cities, counties, towns and industrial and mining areas.
The land used by foreign-invested enterprises, foreign enterprises and institutions in China should also be subject to urban land use tax. 4. Briefly describe the concept and characteristics of property tax. Property tax is a kind of property tax levied on property owners according to the taxable residual value or rental income of houses. The current property tax was levied after the second step of changing profits into taxes. 1September 5, 986, the State Council officially issued the Provisional Regulations on People's Republic of China (PRC) Property Tax, which came into effect on1October 6 of that year.
Property tax features: 1. Property tax is a special property tax in property tax, and its tax object is only housing; 2, the scope of collection is limited to urban operating housing; 3. Differentiate the ways of housing management and use, and stipulate the way of taxation. For self-use, it is levied according to the taxable residual value of real estate, and for rented or pawned houses, it is taxed according to rental income. 5. Who are the specific taxpayers of the property tax? Taxpayers of property tax include:
(1) If the property right belongs to the state, the business management unit shall pay taxes; If the property rights are owned by collectives and individuals, the collective units and individuals shall pay taxes.
(2) Where property rights are issued, the mortgagee shall pay taxes.
(three) the property owner or mortgagee is not in the location of the house, and the property custodian or user shall pay taxes.
(four) property rights are not determined, rent disputes are not resolved, the property custodian or user should also pay taxes.
(five) the use of other real estate without lease. Taxpayers and individuals who use the property of real estate management departments, tax-free units and rent-free taxpayers should pay property tax on their behalf.
Second, the object and scope of taxation.
Property tax is levied on real estate. The so-called real estate refers to a place where people can produce, study, work, entertain, live or store materials with a roof and enclosure structure that can shelter from the wind and rain. But fences, greenhouses, water towers, chimneys, outdoor swimming pools and other buildings independent of houses are not real estate. But the indoor swimming pool belongs to real estate.
Because the commercial housing developed by real estate development enterprises is the product of real estate development enterprises before sale, the commercial housing built by real estate development enterprises before sale is not subject to property tax; However, property tax should be levied on commercial houses that have been used or leased or lent by real estate development enterprises before sale.
Tax scope: cities, counties, towns, industrial and mining areas, excluding rural houses. & lt/p & gt； 6. What is the object and scope of the vehicle and vessel use tax? The scope of taxation of vehicle and vessel use tax and vehicle and vessel license tax shall be based on the principle that taxable vehicles and vessels are in use. Taxpayers of vehicle and vessel use tax are units and individuals who own and use vehicles and vessels within the territory of People's Republic of China (PRC), and vehicles and vessels that are not used are not taxed. If the ownership and use right of the vehicle and vessel are inconsistent, the lease relationship shall be negotiated by both parties, with one of them as the taxpayer; Free use, the user is the taxpayer. Taxpayers of vehicle and vessel license tax are mainly foreigners, foreign enterprises and enterprises with foreign investment who own and use vehicles and vessels in China. Both types of taxes adopt classified fixed tax rates, and their tax basis and tax standards depend on the tax recipients. Taxable vehicles are divided into motor vehicles and non-motor vehicles, and the trucks in motor vehicles are taxed according to the net tonnage; Passenger cars, two-wheeled and three-wheeled motorcycles are taxed by car; Non-motor vehicles, including vehicles and bicycles driven by human and animal power, are taxed by vehicle. The specific tax standard shall be determined by the people's governments of all provinces, autonomous regions and municipalities directly under the Central Government within the tax range stipulated in various regulations. Taxable ships are divided into motor boats and non-motor boats. Motor boats are taxed according to the net tonnage, and the vehicle and vessel use tax standard is divided into five levels according to the size of the ship; The tax standard of vehicle and vessel license tax is divided into 9 levels; Non-motorized vessels are taxed according to the deadweight tonnage, and the taxation standards are also divided into five levels according to the tonnage of vessels, all of which are levied according to the provisions of the ship tax rate table attached to the regulations. Vehicle and vessel use tax shall be levied annually and paid in installments. The specific tax payment period shall be decided by the people's governments of all provinces, autonomous regions and municipalities directly under the Central Government.
According to the tax law, vehicles and boats used by state organs, people's organizations, armed forces and units funded by the government, as well as vehicles and boats dedicated to social welfare and public safety and some vehicles and boats with special purposes are exempt from vehicle and boat use tax. 7. Briefly describe the taxation scope of deed tax. Land value-added tax shall be paid by the transferor and deed tax shall be paid by the transferee. 1. The transfer of land use rights shall be paid by the undertaker. 2. The transfer of land use rights shall be paid by the undertaker in addition to the land value-added tax. 3. The house transaction should be 1. Pay off debts with real estate or exchange houses in kind. 3. Purchase of houses, demolition of materials or renovation of new houses shall be taxed according to regulations. 4. Donated houses do not pay land value-added tax, but the undertaker should pay deed tax. 5. Deed tax shall be calculated for house exchange. In the design of tax rate, deed tax adopts amplitude proportional tax rate. At present, China adopts the range of 3%-5%, which is a policy formulated by the state. All provinces, autonomous regions and municipalities directly under the Central Government can determine the applicable tax rates within this scope. The Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China issued a notice, starting from 1 August/September 19991day, if individuals purchase ordinary houses for their own use, the deed tax will be temporarily reduced by half. & lt/p & gt； 8. What are the five categories of stamp duty? 1. Which companies declare stamp duty?
Taxpayers who pay stamp duty shall declare and pay stamp duty on the corresponding tax payment vouchers; Individuals who pay stamp duty will only apply for stamp duty declaration, and will not apply for tax declaration temporarily.
2. What vouchers are used for stamp duty tax declaration?
(1) Contract or documents of a contractual nature:
Purchase and sale contracts, cargo transportation contracts;
Processing contracts and storage contracts;
Construction engineering survey and design contracts and loan contracts;
Construction and installation engineering contracts and property insurance contracts;
Property lease contract, technology contract, etc.
(2) Transfer of property rights.
(3) Business books.
(4) permission.
(5) Other documents determined by the Ministry of Finance. 9. What are the categories of stamp duty taxpayers? I. Stamp Duty Taxpayer
People's Republic of China (PRC) * * and the units and individuals that collect the tickets listed in these regulations within the territory of People's Republic of China (PRC) are all taxpayers of stamp duty. Specifically: 1, contractor, 2, bookkeeper, 3, mortgagee, 4, payee.
Second, the object of stamp duty.
The current stamp duty only levies on the vouchers listed in the Stamp Duty Ordinance. Specifically, it is divided into five categories: contracts or documents with contractual nature, documents of property rights transfer, business books, rights, licenses and other documents determined by the Ministry of Finance. 10, briefly describe the responsibilities of the national tax authorities 1, assist the financial supervisor to organize the formulation of the overall tax plan of the enterprise; 2, be responsible for the company's tax declaration; 3, prepare accounting statements and various tax returns on time and accurately; 4, handle the accounting of tax-related vouchers; 5, be responsible for the preparation of relevant materials for tax inspection; 6, keep abreast of national and local fiscal and taxation policies; 7, evaluate tax-related matters of the proposed investment project; 8. Reasonable tax planning. According to the national tax and financial policy 10, put forward suggestions and feasible plans for the actual tax problems of enterprises and undertake other tax-related affairs. & lt/p & gt； 1 1. What is a tax registration certificate? What is a tax return? A registration certificate issued by a taxpayer engaged in production or business operations when reporting for tax registration to the competent tax authorities in the place where the production or business operations or tax obligations occur. Also called tax registration certificate. When receiving the tax registration certificate, the tax registration form shall be truthfully filled in, and relevant documents and materials shall be provided according to the requirements of the tax authorities. Tax declaration refers to a legal procedure for taxpayers and withholding agents to make a written declaration to the tax authorities in order to fulfill their tax obligations. 12. What is the scope of application of the approved levy? According to the Law on the Administration of Tax Collection, the Provisional Regulations on Enterprise Income Tax and the detailed rules for its implementation, the relevant provisions on the approved collection of enterprise income tax are as follows: (1) Scope of application Taxpayers collect enterprise income tax by means of approved collection: 1. Unable to set up account books according to the provisions of tax laws and regulations, or unable to set up account books according to the provisions of tax laws and regulations; 2. Only the total income can be accurately accounted for, or the income amount can be verified, but its costs and expenses cannot be accurately accounted for; 3. Only the costs and expenses can be accurately accounted for, or the costs and expenses can be verified, but the total income cannot be accurately accounted for; 4, the total income and costs can not be correctly accounted for, can not provide true, accurate and complete tax information to the competent tax authorities, it is difficult to verify; 5. Although the account setting and accounting are in compliance with the regulations, the relevant account books, vouchers and relevant tax payment materials are not kept as required; 6, taxpayers, not according to the provisions of the tax laws and regulations for tax returns, the tax authorities shall order them to declare within a time limit, fails to declare. (II) Approved collection methods The approved collection methods include fixed collection and approved taxable income rate, as well as other reasonable methods. 1, quota collection, refers to the tax authorities in accordance with certain standards, procedures and methods, directly approved the taxpayer's annual corporate income tax payable, and taxpayers in accordance with the provisions of the declaration and payment. 2. The collection of approved taxable income rate refers to the method that the tax authorities pre-approve the taxpayer's taxable income rate according to certain standards, procedures and methods, and the taxpayer calculates and pays enterprise income tax according to the actual total income or total cost and expenses in the tax year. If it is levied according to the approved taxable income rate, the calculation formula of payable income tax is: payable income tax = taxable income * taxable income with applicable tax rate = total income * taxable income rate or = cost expenditure /( 1- taxable income rate) * taxable income rate table will be given by the tax authorities, such as 7-20% for industry, transportation and commerce; Construction and real estate development10-20%; Catering service industry10-25%; Entertainment industry10-25%; Other industries 10-30%.
References:
Textbook of tax law for CPA examination.