(1) Taxpayer (taxpayer)
Taxpayer is the abbreviation of taxpayer, and it is a legal person and natural person who has direct tax payment obligation according to the tax law. The legal term is taxpayer. Taxpayer is one of the most basic elements of the tax system, and there are taxpayers in any tax. From a legal point of view, taxpayers include legal persons and natural persons.
(2) Tax object (tax object)
The object of taxation, also known as the object of taxation, is the object of taxation stipulated in the tax law, and the legal term is called the object of taxation.
The object of taxation is the main symbol that distinguishes one tax from another, and it is one of the basic elements of the tax system. Each tax should clearly stipulate what tax to levy, which reflects the breadth of the scope of taxation. Generally speaking, different taxes have different tax objects, and different tax objects determine the different nature of taxes.
(3) Tax items
Tax items are specific items of tax objects. The first purpose of setting tax items is to embody the principle of fairness, and regulate tax by setting different tax rates according to the profit level of different projects and the national economic policy; Second, in order to embody the principle of simplicity, we classify projects with the same nature, the same profit level and the same direction of national economic policy regulation, so as to set tax rates according to project categories. Some taxes, regardless of the nature of the taxable object, are taxed at the same tax rate according to the taxable amount of the taxable object, so there is no need to set tax items, such as enterprise income tax. The specific tax objects of some taxes are complex, so it is necessary to clarify the tax items, such as consumption tax and business tax. There are generally different tax items.
(4) Tax rate
The tax rate is the ratio between the taxable amount and the taxable object, and it is the scale for calculating the taxable amount, reflecting the depth of taxation. The design of tax rate directly reflects the relevant economic policies of the country, which is directly related to the fiscal revenue of the country and the tax burden of taxpayers, and is the central link of the tax system.
The current tax rates in China can be roughly divided into three types:
1, proportional tax rate. The implementation of proportional tax rate, the same tax object, regardless of the size of the amount, are taxed in the same proportion.
2. Fixed tax rate. Fixed tax rate is a special form of tax rate. It stipulates a fixed tax amount according to the unit of measurement of the tax object, not according to the proportion of the tax object, so it is also called fixed tax amount, which is generally applicable to taxes levied according to the quantity.
3. Progressive tax rate.
Progressive tax rate refers to a tax rate, which is divided into several grades according to the amount of tax object, and each grade stipulates the corresponding tax rate from low to high. The larger the amount of tax object, the higher the tax rate, the smaller the amount and the lower the tax rate. Progressive tax rates are divided into the following categories due to different calculation methods and bases: full progressive tax rate, full progressive tax rate, excessive progressive tax rate and excessive progressive tax rate.
(5) Tax payment link
The tax payment link is the link of goods paying taxes in the process. Any tax should be determined in the tax payment link, some are relatively clear and fixed, while others need to be determined in many circulation links. Determining the tax payment link is an important issue of turnover tax. It is related to the structure of the tax system and the distribution of taxes, whether the tax can be put into storage on time and in full, the distribution of taxes between regions, the economic accounting of enterprises and the convenience of taxpayers to pay taxes.
(6) Time limit for tax payment
The tax payment period is the deadline for taxpayers to pay taxes to the state. It is the embodiment of the mandatory and fixed nature of taxation in time. The tax payment period shall be determined according to the different characteristics of the taxpayers and the production and operation of various departments of the national economy. Such as turnover tax, the taxpayer should pay the tax to the state treasury after obtaining the money, but in order to simplify the procedures, facilitate the taxpayer's management and tax payment (reduce the cost of tax collection and tax payment), the tax payment period can be determined as 1 day, 3 days, 5 days, 10 day, 15 day or 1 month according to the situation.
(7) Tax relief
Tax reduction is to collect less tax corresponding to the tax amount; Tax exemption means that the corresponding tax amount is completely exempted. Tax reduction and exemption is a measure to encourage and take care of some taxpayers and taxpayers. The types of tax reduction and exemption include: one-time tax reduction and exemption, tax reduction and exemption for a certain period of time, tax reduction and exemption for difficulties, and tax reduction and exemption for supporting development.
(eight) illegal treatment
Violation of regulations is a punitive measure for taxpayers who violate the tax law, including charging late fees, handling fines, and sending them to the people's court for legal treatment. Illegal handling is the embodiment of tax compulsion in the tax system. Taxpayers must pay taxes in full and on time. Anyone who violates the tax law, such as tax arrears, tax evasion, etc. , should be punished (including legal sanctions and administrative penalties).
Deed tax, customs duty, enterprise income tax and agricultural specialty tax
Resource tax, consumption tax, personal income tax and urban real estate tax
Property tax, agricultural tax, land value-added tax and urban maintenance and construction tax
Banquet tax, animal husbandry tax, vehicle and vessel use tax and urban land use tax
Stamp duty, business tax, vehicle purchase tax, vehicle license plate tax
Value-added tax, slaughter tax, farmland occupation tax, fixed assets investment direction adjustment tax
Income tax of foreign-invested enterprises and foreign enterprises
ambit of charge
Tax base
tax rate
prompt
1
work
tax
Transportation land transportation, water transportation, air transportation, pipeline transportation, loading and unloading, taxpayers engaged in transportation have a total of 3%.
construction industry
Construction, installation, repair, decoration and other engineering operations: 3% of the total price and extra expenses charged by taxpayers engaged in construction, repair and decoration engineering operations.
Finance and insurance industry
Loans, financial leasing, financial commodity transfer, financial brokerage and other financial services.
The turnover of insurance lending business is the balance of loan interest MINUS loan interest, and the turnover of foreign exchange, securities and futures trading business is the balance of selling price MINUS buying price. Premium income of insurance business. 5%
Within ten days of next month.
Quarterly financial industry
the history of post and communication
Post, telecommunications.
Income from delivering letters or parcels, issuing postal remittance newspapers and periodicals, selling postal supplies and postal services.
Provide telecommunication business income such as telegraph, telephone, telex, telephone and installation, and telecommunication commodity sales. 3%
Cultural and sports industry
1. Cultural industry refers to cultural activities, including performances, broadcasting and other cultural industries.
Business browsing places are taxed according to cultural industries.
2. Sports industry refers to the business of holding all kinds of sports and providing places for sports competitions.
All income obtained by taxpayers from providing taxable services. 3%
entertainment industry
Game consoles 18%
Karaoke bars, dance halls, karaoke bars, karaoke bars and nightclubs 13%
Billiards, bowling and golf 10%
Music teahouse, electronic golf, tennis, squash, shooting, archery, darts, horse racing, hunting, sailing, yachts, bumper boats, rafting, karting (racing), hot air balloon rafting, powered umbrellas, yacht umbrellas, paintball shooting, rock climbing, bungee jumping, pottery bars and other entertainment projects 10%.
Table tennis, badminton, fishing, chess room, boating, swimming, skating (skating), gym 5%
service industry
Agency, hotel, catering, tourism, warehousing, leasing, advertising and other service industries. Taxpayers provide taxable services such as agency, hotel, catering, tourism, warehousing, leasing, advertising, etc., and charge the other party the full price and extra expenses.
5%
Transfer of intangible assets, land use right, trademark right, patent right, non-patented technology, copyright and goodwill. The turnover of intangible assets transfer refers to all monetary, physical and other commercial benefits paid by the transferee to the transferor. 5%
Sell real estate
Sales of buildings or structures and sales of other land attachments. 5% of the total price and extra-price expenses obtained by the taxpayer from the other party.
2 units and individuals that pay value-added tax, consumption tax and business tax pay urban maintenance and construction tax. According to the actual payment of value-added tax, consumption tax and business tax, the urban area is 7%.
Within 10 days of next month.
3. Enterprise income tax State-owned enterprises, collective enterprises, private enterprises, joint ventures, joint-stock enterprises and other organizations with production, operating income and other income 1. Audit collection.
Taxable income is the balance of taxpayers' total income in each tax year after deducting allowable deductions. The annual taxable income is more than 654.38 million yuan: 33%.
Within 15 days after the end of the month or quarter, and within 45 days after the end of the year.
Annual taxable income is 3-65438+ 10,000 yuan (including 65438+ 10,000 yuan): 27%.
The annual taxable income is less than 30,000 yuan (including 30,000 yuan): 18%.
Tax item
Collection range
Tax base
tax rate
prompt
4. The property tax shall be calculated and paid by the property owners in cities, counties, towns and industrial and mining areas (1) according to the balance after deducting 30% from the original value of the property. 1.2%
Enterprises declare and pay in the quarter, and individuals declare and pay before July 10 and 1 month 10 respectively.
(2) Take the rental income of real estate as the tax basis of real estate tax. 12%
Tax item
Collection range
Tax base
tax rate
prompt
5 units and individuals that use land in cities, counties, towns and industrial and mining areas pay urban land use tax. The area of land actually occupied by taxpayers is the tax basis, which is calculated and levied according to the prescribed tax amount. Dongtai and Dafeng are divided into two grades: primary land 1. 1 yuan/㎡, secondary land/㎡ 0.7 yuan, established town 0.6 yuan/㎡, Sheyang, Jianhu, Funing, Binhai, Xiangshui County and Du Yan New District 1 yuan/㎡, established town 0.6 yuan/㎡, and urban area. Enterprises declare and pay within ten days after the quarter, and individuals declare and pay before July 10 and 1 month 10 respectively.
Tax item
Collection range
Tax base
tax rate
prompt
6. Units and individuals who own and use motor vehicles (1) declare and pay the vehicle and vessel use tax within ten days after the season, and individuals declare and pay it before July 10 and 1 0 respectively.
A. Passenger cars (including trams and aisle cars)
Under 65438 seats per vehicle 140 yuan/year.
1 1 to 20 seats 160 yuan/vehicle/year.
2 1 to 30 seats 180 yuan/vehicle/year.
3 1 seat and above per 200 yuan/year.
B. Trucks (including tractors)
According to the net tonnage per ton 40 yuan/year
C. motorcycles
60 yuan has two rounds per vehicle/year.
Each tricycle (including motorcycle tricycle)/year in 80 yuan.
Qingqi every 36 yuan/year
D Motor tricycle 12 yuan/year.
E. 8 yuan per mechanical bicycle/year.
(2) Non-motor vehicles
A. 6 yuan per tricycle driven by manpower/year.
B. Human Scooters 10 yuan/year for each large scooter.
Small scooter 4 yuan/year
C. Bicycles per 4 yuan/year
(3) Motor boats (calculated by net tonnage)
/kloc-less than 0/50 tons 1.2 yuan/ton/year.
15 1 ton to 500 tons 1.6 yuan/ton/year.
50 1 ton to 1500 ton 2.2 yuan/ton per year.
150 1 to 3000 tons/year 3.2 yuan/ton.
300 1 to 1 ten thousand tons/year 4.2 yuan/ton.
1000 1 ton 5 yuan/ton per year
(4) Non-motorized boats (calculated by deadweight tonnage)
/kloc-0.6 yuan/ton per year under 0/0 ton.
1 1 ton to 50 tons 0.8 yuan/ton per year.
5 1 ton to 150 ton 1 yuan/ton/year.
15 1 ton to 300 tons 1.2 yuan/ton/year.
30 1 ton or more 1.4 yuan/ton/year.
Tax item
Tax items and scope of collection
Tax base
tax rate
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7. The undertaker of the stamp duty (1) purchase and sale contract (including supply, pre-purchase, procurement, combination of purchase and sale, coordination, adjustment, compensation and barter) shall pay 0.3‰ of the purchase and sale amount.
Contract signing
(2) The contractor of a processing contract (including processing with supplied materials, making samples, repairing, repairing, printing, advertising, surveying and mapping, and testing) earns 0.5‰ of the processing or contracting income.
(3) The contractor of the construction project survey and design contract will charge 0.5‰
(4) The contractor of the construction and installation project contract shall pay 0.3‰ of the contract amount.
(5) Property lease contracts (including leased houses, ships, airplanes, motor vehicles, machinery, equipment and appliances, etc.). ) by the contractor according to the lease amount (tax less than one yuan plus one yuan) 1‰ signature.
(6) The contractor of a contract of carriage of goods (including civil aviation, railway, maritime, inland river, highway and combined transport contracts) shall pay the transportation and miscellaneous fees. (If the document is used as a contract, it shall be stamped according to the contract) 0.5‰
(7) The contractor of the warehousing contract shall pay the warehousing fee of 1‰ (warehouse receipt stack is used as the contract decal).
(8) The undertaker of the loan contract (excluding interbank borrowing) shall pay 0.05‰ of the loan amount (the documents used for the contract shall be stamped according to the contract).
(9) The property insurance contract is based on the premium income 1‰.
(10) The contractor of technology contract (including technology development, transfer, consultation and service contract) shall pay 0.3‰ of the specified amount.
(1 1) Documentary evidence of property right transfer (including property ownership, copyright, trademark exclusive right, patent right and proprietary technology use right) shall be made by the holder of documentary evidence according to 0.5‰ of the amount contained.
When the documentary evidence is established.
(12) Operating account books (including production and operation account books) A. The account books for recording funds are 0.5‰ of the sum of paid-in capital and capital reserve.
When the account book is enabled
B. Other account books shall be affixed with 5 yuan/Ben piece by piece.
(13) The recipients of rights and licenses (including real estate license, business license, trademark registration certificate, patent certificate and land use certificate issued by government departments) shall be stamped with 5 yuan/Zhang.
When the license is collected
Tax item
Collection range
Tax base
Tax rate
prompt
8. Individual income tax: income obtained from China and abroad by individuals who have a domicile in China or have no domicile in China for one year. Income obtained from China by individuals who have no domicile or domicile and have lived in China for less than one year. (1) Income from wages and salaries: refers to wages, salaries, bonuses, year-end salary increase, labor dividends, allowances, subsidies and other income related to employment. 800 yuan, the balance of this income after deducting expenses from monthly income, is taxable income, and the tax rate is 5%-45%. Monthly income tax payable
tax rate
Quick deduction
It shall be approved on a monthly basis and turned over to the state treasury within seven days of the following month. The taxable amount of wages and salaries in a specific industry can be calculated on an annual basis or paid in advance on a monthly basis. Specific measures shall be formulated by the State Council.
500 yuan nei
5%
500 yuan -2000 yuan 10%
25
2,000 yuan-5,000 yuan 15%
125
5,000 yuan-20,000 yuan 20%
375
20,000 to 40,000, 25%
1375
40,000 to 60,000, 30%
3375
35% of 60,000 to 80,000
6375
80,000 to 65,438+100,000 40%
10375
More than 65,438+10,000 45%
15375
(2) Income from production and operation of individual industrial and commercial households refers to: 1. Income from the production and operation of individual industrial and commercial households in industries such as industry, handicraft industry, construction industry, transportation industry, commerce, catering industry, service industry and repair industry; 2 individuals approved by the relevant government departments, obtained a license, engaged in school-running, medical care, consulting and other paid activities; 3 other individuals engaged in individual industrial and commercial production and operation income; 4. The taxable income related to production and operation obtained by the above-mentioned individual industrial and commercial households and individuals is the taxable income after deducting costs and losses from the total income in each tax year, and the tax rate is 5% to 35%. Annual income tax payable
tax rate
Quick deduction
If it is calculated on an annual basis and paid in advance by months, the taxpayer shall pay in advance within seven days of the following month, and make final settlement within three months after the end of the year, and refund more and make up less.
Within 5000 yuan
5%
5000- 1 ten thousand yuan
10%
250
10000-30000 yuan
20%
1250
30,000 to 50,000 yuan
Thirty percent
4250
More than 50 thousand yuan
35%
6750
(3) Income from contracted operation and leased operation of enterprises and institutions refers to income obtained by individuals from contracted operation, leased operation and subcontracting or subletting, including income in the nature of wages and salaries obtained by individuals on a monthly or hourly basis. This income is taxed after deducting necessary expenses from the total income in each tax year, and the tax rate is 5% to 35%. Annual income tax payable
tax rate
Quick deduction
The taxable amount of contracted income of enterprises and institutions shall be calculated on an annual basis, and the taxpayer shall pay it into the state treasury within 30 days after the end of the year and submit a tax return to the tax authorities. Taxpayers who obtain contracted business by stages within one year shall pay in advance within seven days after each income, and make final settlement within three months after the end of the year, and refund more and make up less.
Within 5000 yuan
5%
5000- 1 ten thousand yuan
10%
250
10000-30000 yuan
20%
1250
30,000 to 50,000 yuan
Thirty percent
4250
More than 50 thousand yuan
35%
6750
(4) Income from remuneration for labor services: refers to the personal engagement in design, decoration, installation, drawing, laboratory testing, medical treatment, law, accounting, consultation, lectures, news, broadcasting, translation, peer review, painting and calligraphy, sculpture, film and television, recording, performance, performance, advertisement, exhibition, technical service, introduction service, brokerage service and agency service. Income from remuneration for labor services, if it is a one-time income, shall be obtained in one lump sum; If it belongs to the continuous income of the same project, the income obtained within one month shall be regarded as one time. 20%
Within seven days of next month.
(5) The term "income from royalties" refers to the income obtained by individuals from publishing their works in the form of books, newspapers and periodicals. The income from remuneration is the income from each publication and publication.
(6) Income from royalties: refers to the income obtained by individuals from providing the right to use patents, trademarks, copyrights, non-patented technologies and other franchises; The income from providing the right to use copyright does not include the income from remuneration. The income from royalties is the income from a franchise.
(7) Income from property leasing: refers to the income obtained by individuals from renting buildings, land use rights, machinery and equipment, vehicles, ships and other property. The income from property lease is the income obtained within one month. If the above four incomes do not exceed 4,000 yuan each time, the cost of 800 yuan will be reduced; More than 4000 yuan, 20% fee reduction. The balance is taxable income. The proportional tax rate is 20%. According to the provisions of the tax law: the income from labor remuneration is subject to a one-time surcharge, that is, the part of taxable income exceeding 20,000 yuan to 50,000 yuan is calculated according to the provisions of the tax law, and then 50% is levied according to the provisions of the tax law, and the part exceeding 50,000 yuan is levied 100%.
Tax item
Collection range
Tax base
tax rate
prompt
9. Slaughter Tax (Stop Levy) Units and individuals that slaughter or purchase pigs, cattle, sheep, horses, donkeys and mules (1) for slaughter shall be taxed according to the purchase quantity in the acquisition process. (1) live pigs 10 yuan/within the seventh day of the first month.
(2) Cattle, horses, donkeys and mules 18 yuan/head.
(3) Sheep 2 yuan/Head
(2) In the process of slaughter, autotrophic, self-slaughter, self-feeding, according to the number of slaughter levied. (1) Pig 5 yuan/Head
(2) 9 yuan/head of cattle, horses, donkeys and mules.
(3) sheep 1 yuan/head
List of declaration and storage cycles of various taxes
Tax item
Declaration period
storage period
Within ten days after the business tax month.
Within ten days after the month.
Within ten days after the education fee is added.
Within ten days after the month.
Within ten days after the cultural construction fee.
Within ten days after the month.
Within ten days after the collection of urban maintenance and construction tax.
Within ten days after the month.
Within ten days after the season of urban land use tax
Within ten days after the end of the season
Travel tax within ten days after the season.
Within ten days after the end of the season
Within ten days after the property tax season
Within ten days after the end of the season
Within ten days after the collection of slaughter tax (stop collecting)
Within ten days after the month.
Land value-added tax real estate development enterprises sign real estate transfer contracts every time and earn income within seven days.
Pay at the same time of declaration
Adjustment tax on investment direction of fixed assets (suspended)
Within 30 days from the date of approval.
Pay the advance payment within 30 days after the project is approved.
Within ten months after the month of the withholding unit.
Enterprise income tax is paid in advance on a monthly basis.
Within fifteen days after that month.
Within fifteen days after that month.
Quarterly advance payment
Within fifteen days after the end of the season
Within fifteen days after the end of the season
Annual huisuan
Within 45 days after the year.
Pay in advance within fifteen days after the year, and settle within four months after the year.
Personal income tax contracting and leasing business is a one-time income obtained within one year.
Within 30 days after the year.
Within 30 days after the year.
Belongs to the monthly (times) income obtained within one year.
Within seven days after the month (hour)
Within seven days after the month (hour)
Annual huisuan
Within 30 days after the year.
Final settlement within three months after the year.
Production and operation of individual industrial and commercial households
Pay by the month
Within seven days after the month.
Within seven days after the month.
Annual huisuan
Within three months after the year.
Final settlement within three months after the year.
Self-declared wage income/withholding agent
Within seven days after the month.
Within seven days after the month.
Earn overseas income
Within 30 days after the year.
Within 30 days after the year.