Tax classification refers to the classification of various taxes according to certain standards. That is, the same or similar taxes are classified into the same category, and different taxes are classified into different categories. It is a method to study the particularity and universality of tax, and different classification methods can be produced according to different research needs and standards. Tax classification is conducive to the study of tax structure and tax burden, the analysis and study of the development and evolution of tax system, the division of fiscal revenue at central and local levels, and the strengthening of tax management.
The scientific classification of taxes can not only reveal the nature, characteristics, functions, differences and relations between various taxes, but also help to establish a reasonable tax structure and give full play to the functions and functions of various taxes. It is also of great significance to study the historical process of tax development, the distribution of tax sources and the destination of tax burden, and the division of tax management and control authority between central and local governments. Most countries in the world implement the double tax system, with different tax modes and a large number of taxes, so different standards can be adopted and different classifications can be made.
legal ground
Law of the People's Republic of China on the Administration of Tax Collection Article 1 This Law is formulated in order to strengthen the administration of tax collection, standardize the tax collection and payment, safeguard the national tax revenue, protect the legitimate rights and interests of taxpayers and promote economic and social development. Article 3 The levying and ceasing of taxes, as well as the reduction, exemption, refund and supplementary payment of taxes, shall be implemented in accordance with the provisions of the law; Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council.
No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions that are inconsistent with tax laws and administrative regulations without authorization. Article 4 Units and individuals who are obligated to pay taxes according to laws and administrative regulations are taxpayers.
Units and individuals who have the obligation to withhold and remit taxes as stipulated by laws and administrative regulations are withholding agents.
Taxpayers and withholding agents must pay taxes, withhold taxes and collect taxes in accordance with the provisions of laws and administrative regulations. Fifth the State Council tax authorities in charge of the national tax collection and management. Local state taxation bureaus and local taxation bureaus shall conduct tax collection and management respectively according to the scope of tax collection and management stipulated by the State Council.
Local people's governments at all levels shall strengthen the leadership or coordination of tax collection and management within their respective administrative areas according to law, support tax authorities in performing their duties according to law, calculate the tax amount according to the statutory tax rate, and collect taxes according to law.
All relevant departments and units shall support and assist the tax authorities in performing their duties according to law.
No unit or individual may obstruct the tax authorities from performing their duties according to law.