1. Taxpayer: Taxpayers, also known as taxpayers, refer to units and individuals who have direct tax obligations according to law.
Taxpayers have two basic forms: natural persons and legal persons. Natural person and legal person are two symmetrical legal concepts. Natural persons are born on the basis of natural law and have civil rights and obligations, including domestic citizens, foreigners and stateless persons. Symmetry of legal person as natural person. According to Article 36 of the General Principles of the Civil Law, a legal person is a social organization that has independent property and funds and independently bears civil liability according to law. There are four kinds of legal persons in China: institution legal person, institution legal person, enterprise legal person and company legal person.
2. Tax object: tax object, also known as tax object and tax object, refers to what kind of object is taxed, that is, the subject matter of tax. For example, the object of consumption tax is consumer goods (such as cigarettes, alcohol, etc. ); Property tax is levied on houses. The object of taxation is the most basic element of tax law and the main symbol to distinguish different taxes.
3. Tax rate: refers to the ratio between the taxable amount and the taxable object amount. The tax rate is the measure to calculate the tax payable, which reflects the level of tax burden. China's current tax rate is divided into three types: proportional tax rate, progressive tax rate and fixed tax rate.
Extended data:
According to the function, authority and legal level of tax law, the tax law system can be divided into different types.
1, according to the different functions of tax law, can be divided into tax substantive law and tax procedural law. The substantive tax law mainly refers to the determination of tax legislation, which specifically stipulates the object of collection, the scope of collection, the tax items, the tax rate, the tax payment place, etc. The tax procedure law refers to the law on tax administration, which mainly includes the tax collection and management law, the tax procedure law, the invoice management law, the organization law of tax authorities, and the tax dispute settlement law.
2. According to the different tax jurisdiction exercised by sovereign countries, it can be divided into domestic tax law, international tax law and foreign tax law.
3, according to the different tax legislative authority or legal effect, can be divided into tax laws, tax administrative regulations, tax rules and tax regulatory documents.
Baidu Encyclopedia: Tax Law