A little knowledge of international taxation

1. international tax: international tax refers to the tax distribution relationship between two or more countries, which is formed by multinational taxpayers engaged in international economic activities according to their respective tax authority.

2. Tax jurisdiction: Tax jurisdiction refers to the power that the state has and exercises in taxation, including tax legislative power and tax collection and management power. It is an important part of the national * * *, and it is the embodiment of the national * * * in the field of taxation.

3. International tax agreement: An international tax agreement is a written agreement between two or more countries or regions to coordinate the tax distribution relationship and determine their respective rights and obligations through negotiation based on the principle of equality and mutual benefit.

4. Transfer pricing: Transfer pricing refers to the internal transaction pricing of multinational companies or group companies. Also known as the transaction pricing between affiliated enterprises (affiliated enterprises and related parties).

5. Weakening of capital: Weakening of capital, also known as capital dilution, means that taxpayers try to borrow money instead of issuing stocks or using their own funds when raising investment and operating funds, trying to expand the proportion of debt capital in the total investment, reduce the proportion of property capital and artificially adjust profits to reduce the tax burden.

6. Anti-tax avoidance: "Anti-tax avoidance" mainly refers to the country's continuous improvement of tax laws and regulations and related laws, regulations, management systems and operational procedures to curb tax loss, stabilize the tax base, safeguard national rights and interests, promote fair and orderly market competition, and achieve effective tax source monitoring.

2. Ask for a tax-related short story of two or three hundred words, the shorter the better, and let people know some tax-related knowledge.

Bend the chimney and remove the fuel to prevent possible fire.

A guest visited someone's house and saw that the chimney on the stove was straight and there was a lot of wood next to it. The guest told the host that the chimney had to be bent and the wood had to be removed, otherwise it might catch fire later, but the host didn't give any indication.

Soon, the owner's house caught fire, and the neighbors rushed to put out the fire. Finally, the fire was put out, so the owner cooked sheep and slaughtered cattle to entertain his neighbors and rewarded them for their contribution to the fire fighting, but he didn't invite anyone who suggested that he move the wood and change the chimney.

Someone said to the host, "if you had listened to that gentleman, you wouldn't have to prepare a banquet today, and there would be no fire damage." It is very strange now that the person who gave you advice is not grateful, but the person who put out the fire is a guest! " The host suddenly realized that he quickly invited the guest who had given the suggestion to have a drink. (Note: Enterprises need "firemen" when facing the tax crisis. However, if enterprises find problems in daily tax management and listen to the opinions of "chimney changers" in time, it may not be a fire at all, and the cost of tax management will be much lower! )

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3.20 18 Basic knowledge of tax law is easy to remember. Is there a comprehensive jingle? I hope I can share it.

There is a lot of knowledge about tax law. In order to facilitate memory, the following summary is easy to remember. Interesting recording methods are simple and easy to remember, as follows:

1, tax law consumption tax

Which products are subject to consumption tax?

Formula: "Three men and three women go to drive."

Three men: cigarettes, wine, wine, firecrackers and fireworks.

Third daughter: cosmetics, skin care products, precious jewelry, jade jewelry.

Driving: cars, motorcycles, car tires, gasoline and diesel.

2. Other tax laws

Some small taxes cannot be included in the "A/P-A/P" account, and need to enter the expense account. The following are four taxes included in the management fee:

Formula: "When we have money, we can have houses, cars, land and flowers."

Housing: property tax

Car ownership: vehicle and vessel use tax

Land: land use tax

Flowers: stamp duty

3. VAT in the tax law

In the calculation of value-added tax, three different tax rates that can be deducted are: freight: 7%, waste materials: 10%, and duty-free agricultural products purchased from agricultural producers: 13%, which is easy to be confused:

The formula is as follows:

"Good luck today" (7)

"Go out to pick up waste" (10)

"Picked up 13 agricultural products" (13)

4. VAT in the tax law

Acts regarded as selling goods include:

(1) consign the goods to others.

2 consignment of goods.

(three) taxpayers with more than two institutions and unified accounting transfer goods from one institution to other institutions for sale, except that the relevant institutions are located in the same county (city).

④ Use the self-produced or entrusted goods for non-taxable items.

⑤ Take the goods produced or commissioned for processing or purchase as investment. ...

⑥ Distribute the self-produced or entrusted commodities to shareholders or investors.

⑦ Use self-produced or entrusted goods for collective welfare.

8 Give the self-produced or entrusted goods to others free of charge.

Formula: two generations and two sales (①. ②.) (③) Mismatch (④. ⑤.) Give some (sets) to others (⑧). ⑧.)

5. VAT in tax law

Six items that cannot be deducted before input tax:

Formula: a solid exemption from several right and wrong.

Solid (fixed assets) tax-free (tax-free items) non-taxable items

Several (collective welfare) (personal consumption) non -(5) abnormal loss procurement (6) abnormal loss of work-in-process

I'm happy to answer your question.

4. Tax knowledge

Tax function is the external expression of tax function under certain economic conditions.

In different historical stages, tax functions play different roles. At present, the role of taxation is mainly manifested in the following aspects: 1. Taxation is the main form and tool for the state to organize fiscal revenue, which plays an important role in ensuring and realizing fiscal revenue.

Because taxation is compulsory, free and fixed, it can ensure the stability of income; At the same time, tax collection is very extensive, and fiscal revenue can be raised in many ways. 2. Taxation is one of the important levers for the state to regulate the economy. The state can regulate social production, exchange, distribution and consumption through the setting of tax categories and the provisions on tax items, tax rates, tax increase or tax reduction and exemption, and promote the healthy development of social economy.

3. Taxation has the function of maintaining state power, which is a necessary condition for the emergence and existence of taxation, and the existence of state power depends on the existence of taxation. Without taxes, the state machine can't work effectively.

At the same time, isn't tax distribution based on the principle of equivalence and ownership? But by virtue of political rights? Adjusting material interests reflects what the state supports and restricts, so as to achieve the purpose of maintaining and consolidating state power. 4. Taxation has the function of supervising economic activities. In the process of collecting taxes, on the one hand, the state should find out the situation and correctly calculate and collect taxes; On the other hand, we can find the problems of taxpayers in the process of production and operation, or in the process of tax payment.

The national tax authorities may take measures to correct the problems found in the process of tax collection, or notify taxpayers or relevant departments of * * * to solve them in time.

5. Famous tax sayings

1. You must be passionate, impartial, conscientious and selfless in your life.

2. Innovation is the eternal theme of mankind, and dedication is the most beautiful melody of life.

Among the easiest things in the world, procrastination is the least laborious.

4. Tax enterprises should work together to build a harmonious society and create a better tomorrow.

5. Contribution is the only goal of life value, and it doesn't change with time.

6. Diligence for the people; Serve taxpayers in a down-to-earth manner.

7. From the first day we put on the tax uniform, the responsibility is on our shoulders.

8. Realize yourself by accumulating wealth for the country and realize value through innovation and dedication.

No matter how good the seeds are, they can't bear rich fruits without sowing.

10, the heart is like a scale, law enforcement is fair, level, and people are self-disciplined as a mirror.

1 1, which is levied for the country, levied for the country and taken from the people, is consistent.

12, lead ten times, a thousand words are better than doing one thing well.

13, every word and deed is related to the image of the national tax, and every bit of affection is related to the collection.

14, the pool is silent, and it is difficult to fight thousands of waves; Broad-minded, everything in the universe can accommodate.

15. Power is a tool to serve the people, and post is a platform to serve the people.

16, heaven knows the earth, you know me; Be upright in body, mind, people and things.

17, righteousness is a person's image, backbone is a person's backbone, and vitality is a person's hope.

6. Tax knowledge

I don't know what you want to ask

What tax knowledge should wage earners master?

In economic life, taxation has penetrated into many aspects of our lives. So what tax knowledge should a modern citizen know?

Wage earners may feel that paying less tax is light. Personal income tax is withheld and remitted by the company, and other taxes are often irrelevant to themselves. In fact, tax knowledge is not superfluous, it is an important tool for family financial management. For example, how to determine the tax rate after deducting 800 yuan from wages and salaries before tax? After checking the tax laws and regulations, I know that the progressive tax rate of 5% to 45% is applicable; Tax rates on income from remuneration for labor services, royalties and interest. It is 20%.

Your property insurance contract should pay stamp duty at 1‰ of premium income; For technology contracts, stamp duty shall be paid at 0.3‰ of the contract amount; Pay stamp duty according to 0.5‰ of the amount contained in the transfer of property rights; License (such as business license, real estate license, etc.). ), every posted flower 5 yuan. Ordinary citizens often involve deed tax in their lives. Taxpayers of deed tax are units and individuals who own land use rights or house ownership. The scope of taxation is mainly the transfer of land ownership and the sale, gift and exchange of houses, and the tax rate is 3%.

Another tax closely related to the lives of ordinary citizens is the vehicle and vessel use tax. The tax items of vehicle and vessel use tax are all kinds of vehicles owned and used by China citizens. Taking passenger cars as an example, each car is taxed in 320 yuan every year; Two-wheeled motorcycles, each in 60 yuan every year; Non-motor vehicles (bicycles, mopeds), 8- 16 yuan per vehicle.

Are citizens without business licenses not required to pay business tax? The tax law tells us that the tax rate for transferring intangible assets and selling real estate is 5%. In addition, if the luggage, personal postal articles and other articles for personal use of entry citizens exceed the duty-free limit stipulated by the state, they shall pay import taxes on luggage and postal articles, including customs duties, value-added tax and consumption tax.

Ordinary citizens are involved in so many taxes, and industrial and commercial households engaged in production and business activities should be more familiar with taxes. Self-employed individuals engaged in commercial operations must first pay value-added tax at 4% of sales; Self-employed persons engaged in the service industry shall pay business tax at 5% of their operating income. In addition, individual industrial and commercial households usually have to pay urban maintenance and construction tax and a certain degree of land use tax.

Individual industrial and commercial households also have to pay individual income tax, in which the income from production and operation is taxed at a five-level progressive tax rate of 5%-35%, and the tax rate for dividends, bonus income and property lease income is 20%.

7. Tax knowledge

Taxation: it is a means for the state to obtain financial revenue for free according to legal standards in order to realize its functions, and it is a specific distribution relationship formed by the state participating in the distribution and redistribution of national income by virtue of political power.

The main points of the tax concept can be expressed as five points:

1. Taxation is the main form of fiscal revenue;

2. The basis of tax distribution is the state power;

3. Taxation is the distribution relationship established by law;

4. Taxes are collected in kind or in currency;

5. Taxation has three basic characteristics: compulsory, free and fixed.

Taxation has three main functions:

1. Raising national fiscal revenue is the basic function of taxation. By virtue of political power, the state uses taxes to extract a part of social net income from national income to ensure the reproduction of the national economy.

2. The role of the economy. While raising national income, taxation can adjust the distribution of social resources among different economic sectors, different regions, different units and individuals, so as to achieve the economic goal of social development.

3. Supervisory function. Tax distribution involves all fields of production, circulation and distribution. Through the increase and decrease of income, the change of tax source sensitively reflects the development and change trend of national economy, and takes various effective measures to promote the normal production of society.

8. Tax knowledge

Taxes are taken from the people and used by the people.

The role of taxation,

1. Taxation is the main source of national finance and an important financial guarantee for the country to carry out social construction, develop social undertakings and rescue natural disasters.

2. To establish and develop the socialist market economy, it is also necessary to adjust the economic operation through taxation to realize the sustained, rapid and healthy development of the national economy.

3. The state effectively supervises the economic activities of taxpayers through taxation.

yíngyèshui

The concept of 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.

Characteristics of business tax:

(a) a wide range of taxes, tax sources are common.

The scope of business tax includes providing taxable services, transferring intangible assets and selling real estate in China, which involves a wide range of areas of the tertiary industry of the national economy. The tertiary industry is directly related to the daily life of urban and rural people, so the scope of business tax collection is extensive and universal. With the continuous development of the tertiary industry, the income from business tax will gradually increase.

(2) Based on turnover, the calculation method is simple.

The tax basis of business tax is the turnover of taxable labor income, the transfer of intangible assets and the sales of real estate (collectively referred to as turnover). Taxes are not affected by costs and expenses, and income is relatively stable. Business tax is taxed at a proportional rate, and the taxation method is simple.

(3) According to the industry design tax rate

Business tax is different from other turnover taxes. It does not set tax items and tax rates according to the types, varieties or tax items of commodities, but designs different tax items and tax rates according to the comprehensive business characteristics of taxable services and different business sectors, that is, the same industry, the same tax items and tax rates; Different industries have different tax items and tax rates. The overall level of business tax rate design is low.

The turnover of the taxpayer provides taxable services for the taxpayer, transfers intangible assets or sells real estate, and all the price and extra-price expenses charged from the other party; However, the following exceptions are made:

(1) If a transport enterprise transports passengers or goods out of People's Republic of China (PRC), and other transport enterprises transport passengers or goods out of the country, the turnover shall be the balance of the total freight minus the freight paid to the transport enterprise.

(2) If a tourism enterprise organizes a tour group to travel outside People's Republic of China (PRC), and other tourism enterprises take the tour group overseas, the turnover shall be the balance of the total tour fee minus the tour fee paid to the tour group enterprise.

(3) If the general contractor of the construction industry subcontracts the project to others, the turnover shall be the balance of the total project contract after deducting the price paid to the subcontractor or the subcontractor.

(four) the turnover of the lending business is the balance of the loan interest MINUS the loan interest.

(5) The turnover of foreign exchange, securities and futures transactions is the balance after the selling price is deducted from the buying price.

(6) Other circumstances stipulated by the Ministry of Finance.

The following items are exempt from business tax:

(1) Childcare services, marriage introduction and funeral services provided by nurseries, kindergartens, nursing homes and welfare institutions for the disabled;

(2) Labor services provided by individuals with disabilities;

(3) Medical services provided by hospitals, clinics and other medical institutions;

(4) Educational services provided by schools and other educational institutions, and services provided by students through work-study programs;

(five) agricultural mechanization, irrigation and drainage, pest control, plant protection, agriculture and animal husbandry insurance and related technical training business, poultry, livestock and aquatic animals feeding and disease prevention;

(6) Ticket income for holding cultural activities in memorial halls, museums, cultural centers, art galleries, exhibition halls, painting and calligraphy institutes, libraries and cultural relics protection units, and ticket income for holding cultural and religious activities in religious places.

In addition to the provisions of the preceding paragraph, the items of business tax reduction and exemption shall be stipulated by the State Council. No region or department may stipulate tax exemption or reduction items.

9. Basic knowledge of taxation

Limited to space, I'll give you a few layers of framework and see if it can be useful to you:

First, the concept of tax law. It is the general name of the legal norms formulated by state power organs and authorized administrative organs to adjust tax relations. Its core content is the distribution of tax benefits.

Second, the nature of taxation. Taxation is a form in which the state distributes social products by virtue of political power or public power. Taxation is a form of distribution that meets the needs of the public; Taxation has the characteristics of indirect repayment (free of charge), compulsory obligation (compulsory) and legal norm (fixed).

Third, the generation of tax revenue. Taxation is accompanied by the emergence of the country. The material premise is that society has surplus products, the social premise is that there is regular public demand, the economic premise is that there is independent economic interests, and the upper condition is mandatory public power. China's taxation came into being in the Spring and Autumn Period of 594 BC, when the "initial tax mu" was implemented and the private ownership of land was established.

Fourth, the role of taxation. As one of the economic levers, tax has the functions of adjusting income distribution, promoting resource allocation and promoting economic growth.

Five, the seven elements of the tax system

1. Taxpayers, also known as taxpayers, refer to natural persons, legal persons or other organizations that have the obligation to pay taxes directly to the tax authorities in accordance with the provisions of the tax law.