1. Short answer questions (20 points each, maximum 80 points).

(1) What are the components of tax law? What are the functions of each?

Answer: The constituent elements of tax law refer to the general term for the different basic elements of various individual tax laws, generally including taxpayers, taxpayers, tax objects, tax items, tax rates, and calculations. Tax basis, tax link, tax deadline, tax location, tax reduction and exemption, legal liability and other items. Among them: taxpayer, tax object, and tax rate are the three most basic elements that constitute the tax law.

1. Taxpayer, a taxing authority that exercises taxation power on behalf of the country. Including tax authorities and customs at all levels.

2. Taxpayers are natural persons (including self-employed persons), legal persons and other organizations who are "directly" liable for taxation in accordance with the law.

3. The object of taxation, the object of taxation, that is, what is taxed, is an important symbol to distinguish different types of taxes.

4. Tax items refer to the specific items of taxable objects stipulated in the tax law and are the embodiment of taxable objects. Methods for formulating tax items: enumeration method - specifically enumerate tax objects (consumption tax). Summary method - design tax items (business tax) according to major categories of goods or industries

5. Tax rate. The tax rate is the scale for calculating the tax amount, reflects the depth of taxation, and is the core element of the tax legal system. my country's current tax rates mainly include: proportional tax rate, fixed tax rate, and progressive tax rate.

6. Basis for tax calculation

(1) Ad valorem calculation. The tax calculation basis is the tax amount.

Amount of tax payable = tax amount × applicable tax rate

(2) Taxation based on amount. The tax calculation basis is based on the taxable quantity.

Amount of tax payable = taxable quantity × applicable tax amount of the unit

(3) Compound levy. It includes both quantity-based levy and price-based levy.

Amount of tax payable = taxable quantity The link in the process where taxes should be paid

8. Tax payment deadline, the period within which a taxpayer must pay taxes in accordance with the law after the tax liability occurs.

Including periodic tax payment, periodic tax payment, periodic prepayment and year-end final settlement.

9. Tax payment location, the specific location where the taxpayer pays taxes.

10. Tax reduction and exemption, a special provision provided by the state to encourage and care for certain taxpayers and tax objects. (1) Tax reduction and exemption, ① tax reduction is a reduction of a part of the tax payable; ② tax exemption is the exemption of all the corresponding tax amount; ③ type: long-term tax reduction project, tax reduction measure for a certain period. (2) Threshold: The tax law stipulates the starting amount for taxation on taxable objects. If the amount of the tax object "reaches" the threshold, "the entire amount is taxed", and if the amount "does not reach" the threshold is "not taxed." (3) From the total amount of exempted tax objects, only the "residual part" after deduction will be taxed, which is a consideration for all taxpayers. 11. Legal liability, punitive measures taken against perpetrators who violate national tax laws. Taxpayers and tax personnel who violate tax laws will bear legal responsibility in accordance with the law.

(2) What are the basic methods for planning input VAT?

Answer: The VAT planning for corporate procurement activities (input tax) mainly includes:

1. Choose the appropriate purchase time

When supply exceeds demand Under such circumstances, it is easy for enterprises to achieve reverse tax burden transfer, that is, to lower product prices to pass on tax burdens. In addition, you should also pay attention to the price inflation index when determining the purchase time. If inflation occurs in the market and cannot be restored in a short period of time, then purchasing as early as possible is the best policy.

2. Reasonably choose purchase objects

For small-scale taxpayers, the deduction system is not implemented, so it is easier to choose purchase objects. Because goods are purchased from general taxpayers, the tax included in the purchased goods is definitely higher than that of small-scale taxpayers. Therefore, it is more cost-effective to purchase goods from small-scale taxpayers. For general taxpayers, if the prices are the same, they should choose to purchase goods from general taxpayers. However, if the sales price of small-scale taxpayers is lower than that of general taxpayers, they need to make a selection after calculation.

(3) What is the method for calculating the amount of consumption tax payable? What are the characteristics?

Answer: The sales volume must be determined first before the consumption tax payable can be calculated based on the sales volume. There are four ways to determine sales: 1. Ad valorem levy to determine sales; 2. Ad valorem levy to determine sales quantity; 3. Composite levy to determine sales and sales quantity; 4. Under special circumstances, use sales and sales quantity.

The calculation of consumption tax payable can be divided into 4 types:

1. Calculation of consumption tax payable on production and sales:

(1) Implementation of ad valorem calculation If consumption tax is levied, the calculation formula is:

Tax payable = sales × proportional tax rate

(2) If consumption tax is levied based on quantity and quota, the calculation formula is:< /p>

Amount of tax payable = sales quantity p>Tax payable = sales volume

2. Calculation of consumption tax payable on self-produced goods for self-use.

(1) If the ad valorem method is used to calculate consumption tax, the calculation formula is:

Composition tax price = (cost + profit) ÷ (1-proportional tax rate)< /p>

Tax payable = composition tax price × proportional tax rate

(2) If the compound tax calculation method is used to calculate consumption tax, the calculation formula is:

Composition Taxable price = (cost + profit + self-produced and self-used quantity × fixed tax rate) ÷ (1-proportional tax rate)

Tax payable = composed taxable price × proportional tax rate + self-produced and self-used quantity × fixed tax rate

3. Calculation of consumption tax payable for entrusted processing.

(1) If the ad valorem method is used to calculate consumption tax, the calculation formula is:

Composition tax price = (material cost + processing fee) ÷ (1-proportional tax rate )

Tax payable = composed tax price × proportional tax rate

(2) If the compound tax calculation method is used to calculate consumption tax, the calculation formula is:

Composition taxable price = (material cost + processing fee + commissioned processing quantity × fixed tax rate) ÷ (1-proportional tax rate)

Tax payable = composition taxable price × proportional tax rate + commissioned processing quantity × Fixed tax rate

4. Calculation of consumption tax payable in the import process.

(1) If consumption tax is calculated at an ad valorem rate, the calculation formula is:

Composition taxable price = (duty paid price + tariff) ÷ (1 - consumption tax proportional rate)

The amount of tax payable = the taxable price of the composition

(2) If the compound tax calculation method is used to calculate consumption tax, the calculation formula is:

Composition tax price = (dutiable price + tariff + import quantity × fixed tax rate) ÷(1-consumption tax proportional tax rate)

The tax payable = the taxable price of the composition × the consumption tax proportional rate + the import quantity × the fixed tax rate

In short, the consumption tax payable under different circumstances The calculation method is different.

(4) What is urban and rural construction and maintenance tax? What is the basis for calculating tax? What are the characteristics?

Answer: Urban maintenance and construction tax (urban construction tax for short) is the actual amount of the "three taxes" paid by the state to units and individuals who pay value-added tax, consumption tax, and business tax (referred to as "three taxes"). A tax levied as a basis for tax calculation. It is a special purpose tax and is a tax measure adopted by the state to strengthen the maintenance and construction of cities and expand and stabilize the source of funds for urban maintenance and construction. The urban construction tax provides a stable source of funds for the development and construction of emerging cities, the expansion and renovation of old cities, the development of urban public utilities, and the maintenance of public facilities, etc., so that the maintenance and construction of cities continue to develop with the development of the economy, which reflects the The principle of consistent taxation and rights and obligations for beneficiaries.

Compared with other taxes, urban construction tax has the following two salient features:

(1) It is an additional tax. The tax calculation basis is based on the actual value-added tax, consumption tax and business tax paid by the taxpayer. The taxes attached to the above-mentioned "three taxes" have no specific and independent tax targets.

(2) Have a specific purpose. Urban construction tax is used exclusively for the maintenance and construction of urban public utilities and public facilities. Urban maintenance and construction tax is actually a kind of additional tax.