First, the gap between the rich and the poor in China is large. The east is rich and the west is poor, and the development in the autonomous region is even worse. As far as Guangxi and Guangdong are concerned, there is a big gap.

Second, it is not good to enter the capitalist society led by the * * * production party, as long as people's living standards are improved, but now people's medical care, education and welfare have not been improved accordingly, and coal mine accidents occur frequently.

Third, it is a country with a heavy bureaucratic atmosphere, and the people's supervisory power has not been well exerted.

The inside story of China is not so easy to know.

Tax sources can still be found. Take your time. "

Tax (also known as tax, tax, levy, tax, levy and rent) refers to the general term for the government to collect goods or money from individuals or organizations without compensation according to law. Different countries and regions have different tax laws, different tax systems, different classifications and different concepts. In different dynasties and regions of China, the Chinese appellation of tax is different. Tax system refers to a tax system composed of taxpayers, tax objects, tax items, tax rates, tax payment links, tax payment period, tax basis, tax reduction and exemption, illegal treatment, etc. Taxes refer to taxes, and the difference is the difference between taxpayers and taxpayers. Taxes together constitute the "tax system".

[Edit this paragraph] History

The earliest market tax in the history of China.

The ancient market was simply called the city. The market is the product of the development of commodity economy and has a long history. Merchant trade appeared at the end of Shang dynasty, but at that time, handicrafts and commerce were all government-run, so there was no market tax. By the end of the Western Zhou Dynasty, due to the development of commodity economy, private handicrafts and commerce with household sideline as the main business appeared, and market trade increased day by day, so the earliest market tax appeared in China history.

The market in the Zhou Dynasty was under the north wall of the palace, and it was divided into three areas, namely morning market, afternoon market and night market. The market tax adopts the "five cloth" tax system; First, distribution (times), that is, house tax; The second is the general cloth, that is, the dental tax; The third is cloth, which is the local tax; The fourth is pledge, which refers to the tax levied on those who violate the contract documents; Fifth, fine cloth, that is, fine. City tax is managed by government officials such as the municipal government, employees and the whole government, and is turned over to the state treasury regularly.

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The earliest land tax in the history of China

It is the "initial tax mu" implemented by Lu in the Spring and Autumn Period. According to the records in the Spring and Autumn Annals, in the fifteenth year of Lu (594 BC), Lu levied the first land tax, which is the earliest record. This tax is mainly levied in kind. The implementation of "initial tax mu" reflects the change of land system and is a historical progress.

The earliest travel tax in the history of China.

The earliest tax on privately owned vehicles and boats was in the early Han Dynasty. In the sixth year of Emperor Yuan Guang of the Han Dynasty (BC 129), the Han Dynasty promulgated the provisions on the collection of travel tax, which was called "number quotient" at that time, with "number" as the basic unit of taxation, and one number was 120 yuan. At this time, the collection targets are limited to merchant ships and commercial vehicles carrying goods. In the fourth year of yuanshou (BC 1 19), non-commercial vehicles and boats were also included in the scope of taxation. According to the law, non-commercial vehicles are taxed once per vehicle and commercial vehicles are taxed twice; Once the travel tax is calculated, the "three elders" (township officials in charge of education) and "knights" (cavalry trained in various counties) are exempt from paying travel tax. At the same time, it is stipulated that those who conceal or make false reports will be punished and informants will be rewarded. In the first year of Yuanfeng (BC 1 10), the travel tax was stopped.

[Edit this paragraph] Overview of tax revenue in various regions of China.

Since 1994, Chinese mainland has carried out a comprehensive structural tax reform. According to this tax reform, 23 tax categories have been formed.

* According to the tax object, it can be divided into five categories: turnover tax, income tax, property tax, resource tax and behavior tax;

* According to the collection management system, it can be divided into three categories: industrial and commercial tax, tariff and agricultural tax;

* According to the tax revenue control authority, it can be divided into three categories: central tax (national tax), local tax and tax enjoyed by the central and local governments.

business tax

* Value-added tax is based on the Provisional Regulations on Value-added Tax in People's Republic of China (PRC) and its detailed rules for implementation, with specific reference to Provisions on Some Specific Issues of Value-added Tax, Notes on the Taxation Scope of Some Goods of Value-added Tax and Provisions on the Use of Special VAT Invoices;

* Consumption tax, according to the Provisional Regulations of People's Republic of China (PRC) on Consumption Tax and its detailed rules for implementation;

* Business tax, Provisional Regulations of the People's Republic of China on Business Tax and its implementing rules.

income tax

* enterprise income tax, in accordance with the "Provisional Regulations on Enterprise Income Tax in People's Republic of China (PRC)" and its detailed rules for implementation;

* The income tax of foreign-invested enterprises and foreign enterprises shall be implemented in accordance with the Income Tax Law of People's Republic of China (PRC) on Foreign-invested Enterprises and Foreign Enterprises and its implementing rules;

* Individual income tax, in accordance with the Individual Income Tax Law of People's Republic of China (PRC) and its detailed rules for implementation, the Notice on Several Policy Issues concerning Individual Income Tax, and the Implementation Measures for Collecting Individual Income Tax on Interest Income from Savings Deposits;

Environmental impact tax

* Resource consumption tax, in accordance with the Provisional Regulations of People's Republic of China (PRC) on Resource Tax and its detailed rules for implementation and the Provisions on Several Issues of Resource Tax;

* Urban land use tax, Provisional Regulations on Urban Land Use Tax in People's Republic of China (PRC);

* Property tax, Provisional Regulations on Urban Real Estate Tax

A tax on greenhouse gas emissions is being discussed among the people.

Purpose and behavior tax

* Urban maintenance and construction tax, according to the Provisional Regulations of People's Republic of China (PRC) Municipality on Urban Maintenance and Construction Tax.

* Farmland occupation tax, according to the Provisional Regulations of the People's Republic of China on Farmland Occupation Tax and its implementation rules and specific policies and regulations on Farmland Occupation Tax;

* Adjustment tax on investment direction of fixed assets, Provisional Regulations on Adjustment Tax on Investment Direction of Fixed Assets in People's Republic of China (PRC) and its detailed rules for implementation.

* Land value-added tax is based on the Provisional Regulations of People's Republic of China (PRC) on Land Value-added Tax.

* Vehicle purchase tax is based on the Provisional Regulations of People's Republic of China (PRC) on Vehicle Purchase Tax.

* Travel tax, according to the Provisional Regulations of the People's Republic of China on Travel Tax.

* Vehicle and vessel licence tax, based on the Provisional Regulations on Vehicle and Vessel Licence Tax.

* Stamp duty, in accordance with the Provisional Regulations on Stamp Duty in People's Republic of China (PRC) and its detailed rules for implementation, and the Provisions of State Taxation Administration of The People's Republic of China on Certain Specific Issues concerning Stamp Duty;

* Deed tax, according to the Provisional Regulations of People's Republic of China (PRC) Municipality on Deed Tax and its detailed rules for implementation;

* Slaughter tax, abolished on February 17, 2006, originally based on the Provisional Regulations on Slaughter Tax;

* According to the Provisional Regulations on Banquet Tax in People's Republic of China (PRC), the banquet tax has actually ceased to be levied.

Agricultural tax category

* Agricultural tax, which was abolished on February 29th, 2005. The original basis is the Agricultural Tax Regulations of People's Republic of China (PRC);

* Agricultural specialty tax, cancelled on February 7, 2006/KLOC-0. The original basis is the Regulations on Agricultural Taxes, the Provisions of the State Council on the Collection of Agricultural Taxes on Income from Agricultural Specialty Taxes and the Notice of the Ministry of Finance on Specific Matters Concerning the Collection of Agricultural Specialty Taxes.

import or export tariff

Tariffs (import and export tariffs) are based on the Regulations of People's Republic of China (PRC) on Import and Export Tariffs;

* Import duties (luggage of inbound passengers and personal postal articles) are based on the method of levying import duties on luggage of inbound passengers and personal postal articles.

Hong Kong

Main items: Hong Kong tax

Compared with other countries and regions, there are fewer taxes in Hong Kong, and most of them are direct taxes, which are divided into four categories: income tax, property tax, consumption tax, tariff and behavior tax.

:: Income tax

O property tax

O salaries tax

O profits tax

:: Property tax

O rates and government rent

:: Behavior tax

O betting duty

O air passenger departure tax

O stamp duty

O hotel rent tax

O motor vehicle first registration tax

O In addition, there are cross-harbour tunnel tax, patent tax and privilege tax.

:: Consumption tax and customs duties. Only a few goods in Hong Kong need to pay consumption tax and customs duties, namely alcohol, hydrocarbon oil (petroleum products), methanol and tobacco. The production, operation and sales of the above-mentioned goods in Hong Kong are not only subject to import tax, but also subject to consumption tax.

Taiwan Province Province, China

After War of Resistance against Japanese Aggression's victory, Taiwan Province Province transplanted the tax system of the period of the mainland National Government. After four reforms, namely 1950, 1958, 1968 and 1986, composite tax, which is mainly composed of income tax, goods tax and business tax, was gradually formed. According to the fiscal revenue and expenditure and the use authority, it is divided into three levels: national tax, provincial tax (city tax) and county tax.

classify

* Direct taxes: income tax, inheritance and gift tax, land tax, property tax, deed tax, etc.

Indirect taxes: goods tax, value-added tax and non-value-added tax, customs duty, securities transaction tax, stamp duty, use license tax and entertainment tax.

Three-level tax system

* National taxes include income tax, inheritance tax, stamp duty, customs duty, goods tax, salt tax, securities transaction tax and mining area tax;

* Provincial tax: land tax (divided into land price tax and land value-added tax), land tax (stop 1987), business tax, license plate tax and Hong Kong industrial contribution;

* County taxes: property tax, slaughter tax, deed tax, banquet tax and entertainment tax;

* City tax: including provincial tax and county tax.