1. Value-added tax: Value-added tax is a turnover tax levied according to the value-added amount of goods (including taxable services) in circulation. From the tax principle, value-added tax is a turnover tax levied on the added value of many links such as commodity production, circulation and labor services or the added value of commodities. Extra-price tax is implemented, that is, it is borne by consumers, and tax is levied only if there is value added, and tax is not levied if there is no value added.
2. Consumption tax: Consumption tax (special goods and services tax) refers to all kinds of taxes with the turnover of consumer goods as the tax object. It is a tax levied by the government on consumer goods, which can be levied on wholesalers or retailers. Consumption tax is a typical indirect tax. Consumption tax is a newly set tax in turnover tax in 1994 tax system reform.
Consumption tax is an in-price tax, which is only paid in the production, entrusted processing and import of taxable consumer goods. In the future, because the price includes consumption tax, there is no need to pay consumption tax, and the tax will ultimately be borne by consumers. Taxpayers of consumption tax are units and individuals that produce, entrust, retail and import taxable consumer goods stipulated in the Provisional Regulations of People's Republic of China (PRC) on Consumption Tax.
3. Business tax: Business tax is a tax levied on the turnover of units and individuals that provide taxable services, transfer intangible assets or sell real estate in China. Business tax is one of the main taxes in the circulation tax system. 2011117 The Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China officially announced the pilot scheme of changing business tax into value-added tax.
4. Enterprise income tax: Enterprise income tax is a tax levied on the production and operation income and other income of domestic-funded enterprises and business units in China. The scope of taxpayers is greater than enterprise income tax.
Taxpayers of enterprise income tax refer to all China people, domestic-funded enterprises or other organizations that implement independent economic accounting, including the following six categories: state-owned enterprises; Collective enterprises; Private enterprises; Joint venture; Joint-stock enterprises; Other organizations with production and operation income and other income.
5. Personal income tax: Personal income tax is the general name of legal norms that adjust the social relationship between tax authorities and natural persons (residents and non-residents) during the collection and management of personal income tax.
6. Resource tax: Resource tax is a tax levied on various taxable natural resources in order to adjust the differential income of resources and reflect the paid use of state-owned resources.
7. Urban land use tax: Urban land use tax refers to a tax levied by the state on units and individuals that use land in cities, counties, towns and industrial and mining areas according to the actual land area they occupy.
8. Cultivated land occupation tax: Cultivated land occupation tax is a tax levied on units and individuals that occupy cultivated land to build houses or engage in other non-agricultural construction. The standard of adopting fixed tax rate depends on the amount of cultivated land per capita and the degree of economic development. The purpose is to make rational use of land resources, strengthen land management and protect agricultural arable land.
9. Urban maintenance and construction tax: Urban maintenance and construction tax (hereinafter referred to as urban construction tax) is calculated and levied according to law based on the value-added tax and consumption tax actually paid by taxpayers.
10. Land value-added tax: Land value-added tax refers to a tax paid to the state by units and individuals who transfer the right to use state-owned land and above-ground buildings and their attachments and obtain income, including monetary income, income in kind and other income, after deducting the legal amount of the project, excluding the act of transferring real estate for free by inheritance or gift.
1 1. Property tax: Property tax is a kind of property tax levied on the property owner according to the taxable residual value or rental income of the house.
12. Vehicle and vessel use tax: Vehicle and vessel tax refers to a kind of property tax levied on vehicles and vessels that should be registered with public security, transportation, agriculture, fisheries, military and other administrative departments according to their types and according to the prescribed tax basis and annual tax standards. From July 1 2007, car owners have to pay travel tax when they apply for compulsory insurance.
13. Vehicle purchase tax: Vehicle purchase tax is a tax levied on units and individuals who purchase designated vehicles in China, which evolved from vehicle purchase surcharge.
The basic norm of the current vehicle purchase tax law is "Provisional Regulations on Vehicle Purchase Tax in People's Republic of China (PRC)", which will be implemented as of 200 1 1. Taxpayers of vehicle purchase tax are units and individuals who purchase taxable vehicles (including purchase, import, self-production, donation, prizes or other means for their own use), and the scope of taxation is automobiles, motorcycles, trams, trailers and agricultural transport vehicles.
14. Stamp duty: Stamp duty is a kind of tax levied on the act of binding and collecting legally effective certificates in economic activities and economic exchanges. It is named after the use of stamping on taxable documents as a tax payment symbol. Taxpayers of stamp duty include enterprises, administrative units, institutions, military units, social organizations, other units, individual industrial and commercial households and other individuals established in China and receiving prescribed economic vouchers.
15. Deed tax: Deed tax refers to a one-time tax levied on the new owner (property owner) according to a certain proportion of the production price when the property right of real estate (land, house) changes.
16. Tobacco tax: On April 28th, 2006, the Provisional Regulations on Tobacco Tax in People's Republic of China (PRC) (the State Council Decree No.464 of the People's Republic of China) was promulgated and implemented. The unit that purchases tobacco leaves in People's Republic of China (PRC) is the taxpayer of tobacco tax. Taxpayers shall pay tobacco tax in accordance with the provisions of these regulations. 、
Tobacco leaves mentioned in the regulations refer to air-dried tobacco leaves and flue-cured tobacco leaves. The taxable amount of tobacco tax shall be calculated according to the quantity of tobacco purchased by taxpayers and the prescribed tax rate. The tobacco tax rate is 20%. Tobacco tax is collected by local tax authorities.
17, tariff: tariff) is the tax levied by the customs established by the government on importers and exporters when import and export commodities pass through the customs territory of a country.
18, environmental protection tax: environmental protection tax was first put forward by the British economist Pigou, and his views have been generally accepted by western developed countries. The environmental protection policies of European and American countries gradually reduce the use of direct intervention means, and more and more special taxes such as ecological tax and green environmental protection tax are used to maintain the ecological environment, and the prominent "obvious pollution" such as sewage, waste gas, noise and waste is forcibly taxed.
The abbreviation of "tax type" refers to the main factors that constitute a tax type, such as tax object, taxpayer, tax item, tax rate, tax payment link, tax payment period, payment method, tax reduction and exemption, illegal treatment, etc. Different tax objects and taxpayers are the main signs to distinguish one tax from another, and they are often the origin of tax names. At the same time, each tax has its specific functions and functions, and its existence depends on certain objective economic conditions.
At present, China's tax revenue is divided into five categories: goods and services tax, income tax, resource tax, property and behavior tax and special purpose tax.
There are *** 18 kinds of current taxes in China (from May 20 1 June1day, the "camp reform" will be fully implemented; Environmental protection tax has been implemented since June 65438+10/October 1, 2065438), namely: value-added tax, consumption tax, enterprise income tax, personal income tax, resource tax, urban maintenance and construction tax, property tax, stamp duty, urban land use tax, land value-added tax, vehicle use tax, tonnage tax on ships, vehicle purchase tax and customs duty.
Only six taxes, including individual income tax, enterprise income tax, vehicle and vessel tax, environmental protection tax, tobacco tax and tonnage tax, have passed the legislation of the National People's Congress, and most other tax matters are stipulated by administrative regulations, rules and normative documents.
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