What is the national tax collection agency?

The tax collection agency of the State Taxation Bureau and Customs is () a. Taxation agency b. Financial agency c. Customs d. Commodity inspection

During the reconciliation this month, the customs found that a tax was deducted from the company’s bank, and the tax collection authority is the national treasury

Only by signing a tripartite agreement (company, bank, tax authority), tax can be collected Only then can the government automatically deduct corporate taxes. However, there is still a prerequisite, that is, the tax must be declared and paid by the enterprise before the taxing authority will directly deduct it. Therefore, if the tax collection authority deducts your company's taxes, it must be your company's tax preparer who has filed the tax. You have to ask your company's tax preparer about what taxes were reported and which subjects were included. Types of taxes that the taxing authorities are responsible for

The National Taxation Bureau collects the following types of taxes:

1. Value-added tax;

2. Consumption tax;

3. Fuel tax;

4. Vehicle purchase tax;

5. Tax rebates for export products;

6. Value-added tax and consumption tax on imported products;

7. Personal income tax on savings deposit interest;

8. Income tax on local and foreign banks and non-bank financial enterprises;

9. Value-added tax and consumption tax paid by individual industrial and commercial households and markets;

10. Late payment fees, back taxes and fines for central taxes and government exclusive taxes.

11. Securities transaction tax (stamp tax on transactions on the stock exchange is collected before the tax is levied);

12. The business tax, income tax and urban maintenance and construction tax paid centrally by the railways, bank headquarters, and insurance companies;

13. Value-added tax, consumption tax, income tax paid by foreign-invested enterprises and foreign enterprises in the country;

14. Central enterprise income tax; joint ventures and joint-stock enterprises formed by central and local enterprises and institutions; enterprise income tax paid by enterprises, institutions, social groups and other organizations that have newly registered for business registration and obtained licenses after January 1, 2002 ;

15. The central government has clarified that the State Administration of Taxation is responsible for collecting other relevant taxes and fees.

Value-added tax, corporate income tax, and personal income tax are taxes shared by the central and local governments. The exclusive tax collected by the National Taxation Bureau is transferred directly to the local treasury by the National Taxation Bureau

The taxes under the jurisdiction of the local taxation bureau include:

Business tax

For paid services Taxable services, transfer of intangible assets, and sales of real estate are levied on entities and individuals. Taxable services include 7 tax items including transportation, construction, finance and insurance. Business tax is calculated and paid based on the turnover or transfer amount and sales volume of taxable services or taxable activities in accordance with the statutory tax rate. Except for the 20% tax rate for the entertainment industry (including 5% for billiards and bowling), the tax rate for other tax items is 3% or 5%. The tax period for business tax is basically the same as value-added tax and consumption tax.

Corporate income tax

For all enterprises and other income-earning organizations in China (excluding sole proprietorships and partnerships), their income from production and operations originating within and outside China is and other income taxation. Corporate income tax is the taxable income based on the total income of the enterprise in each tax year, minus non-taxable income, tax-free income, various deductions and the balance after allowing the compensation of losses in previous years. The corporate income tax rate is 25%. Corporate income tax is calculated based on the tax year, which begins on January 1 and ends on December 31 of the Gregorian calendar. Corporate income tax adopts a collection method of monthly or quarterly prepayment, year-end settlement and settlement, and refunds for excess and subsidy for excess. That is, the enterprise shall submit a prepayment corporate income tax return to the tax authorities within 15 days from the end of the month or quarter and prepay the tax. The enterprise shall submit the annual corporate income tax return to the tax authorities within 5 months from the end of the year, make the final settlement, and settle the tax payable and refundable.

Personal income tax

Various taxable incomes obtained by individuals (including 11 taxable items such as wages and salary income obtained by individuals, production and operating income of individual industrial and commercial households, etc.) collected for the object. In addition to wages and salaries, the nine-level progressive tax rate of 5% to 45% is applicable to the production and operating income of individual industrial and commercial households (note: investors in sole proprietorships and partnerships shall apply mutatis mutandis) and contracted operations and leases to enterprises and institutions. In addition to the five-level excess progressive tax rate of 5% to 35% applicable to business income, all other types of income are subject to a proportional tax rate of 20%. The tax deadline is: the monthly taxes deducted by the withholding agent and payable by self-declared taxpayers shall be paid to the state treasury within the 7th day of the following month; the taxes payable by individual industrial and commercial households on their production and business income shall be paid annually. Calculation, monthly prepayment, final settlement within 3 months after the end of the year, any excess will be refunded, less compensation; taxes payable on income from contracted operations and leasing operations of enterprises and institutions, calculated on an annual basis, within 30 days after the end of the year Pay it to the national treasury; if the income is obtained from outside China, the tax payable shall be paid to the national treasury within 30 days after the end of the year. Taxpayers with an annual income of more than 120,000 yuan must file tax returns with the tax authorities within 3 months after the end of the year.

Resource taxes

are levied on various taxable natural resources. The scope of taxation includes seven categories: crude oil, natural gas, coal, other non-metallic ores, ferrous metal ores, non-ferrous metal ores, and salt. The tax standard for resource tax varies depending on the type and location of the resource, ranging from 0.3 yuan to 60 yuan per ton or 2 yuan to 15 yuan per 1,000 cubic meters. At present, the resource tax is levied based on quantity and quota. The next step will be to implement ad valorem fixed rate method.

Urban land use tax

The land within the scope of cities, counties, organized towns and industrial and mining areas is the tax object, and the actual occupied land area is the basis for tax calculation. Specify the tax amount to be levied on units and individuals using land. The tax standards are determined respectively according to large cities, medium cities, small cities and counties, organized towns, and industrial and mining areas, ranging from 0.6 yuan to 30 yuan per square meter. Land use tax is calculated annually and paid in installments.

Real estate tax

Taxation is based on houses within cities, counties, incorporated towns, and industrial and mining areas. The tax is calculated based on the residual value of the property or rental income and is levied on property owners. A tax levied on individuals (this tax does not apply to foreign-invested enterprises, foreign enterprises and foreign individuals). The tax rates are divided into two categories: if the tax payable is calculated based on the residual value of the property, the applicable tax rate is 1.2%; if the tax payable is calculated based on the rental income of the property, the applicable tax rate is 12%, but for residential housing rented by individuals at market prices, the tax rate is reduced It is levied at a tax rate of 4%. Property taxes are collected annually and paid in installments.

Urban maintenance and construction tax

It is levied on units and individuals who pay value-added tax, consumption tax, and business tax. It is calculated based on the value-added tax, consumption tax, and business tax actually paid by taxpayers. It distinguishes the taxpayer's location by 7% (in urban areas), 5% (in counties, towns), and 1% (not in urban areas). , county or town) three tax rates are calculated and paid. Urban maintenance and construction tax is paid simultaneously with value-added tax, consumption tax, and business tax respectively.

Cultivated land occupation tax

Units and individuals that occupy cultivated land to build houses or engage in other non-agricultural construction are levied based on the area of ??cultivated land they occupy. The tax standard is between 5 yuan and 50 yuan per square meter. Taxpayers must pay farmland occupation tax within 30 days from the date of approval by the land management department to occupy farmland.

Land value-added tax

The value-added amount obtained by the taxpayer from the transfer of state-owned land use rights, above-ground buildings and their attachments is the taxable object and is levied according to the prescribed tax rate. It implements four levels of super-rate progressive tax rates, with tax rates of 30%, 40%, 50%, and 60% respectively. Taxpayers should file a tax declaration with the competent tax authority where the real estate is located within 7 days from the date of signing the real estate transfer contract, and file a tax return with the tax authority. Land value-added tax shall be paid within the time limit approved by the authority. If the land value-added tax cannot be calculated due to cost determination or other reasons, the land value-added tax can be collected in advance, and the liquidation will be carried out after the project is completed and settled, and any excess will be refunded.

Vehicle and vessel tax

Vehicles and vessels that are legally required to be registered with the vehicle and vessel management department within the territory of my country are taxable objects and are levied on the owners or managers of the vehicles and vessels. It is divided into six major tax categories including passenger vehicles and cargo vehicles. The annual tax standards for each tax item range from 24 yuan to 660 yuan per vehicle, or between 3 yuan and 120 yuan per ton of dead weight (net tonnage). Vehicle and vessel tax is declared and paid annually.

Stamp duty

is levied on taxable certificates stipulated in the tax law when writing and receiving taxable documents during economic activities and economic exchanges. Stamp tax is calculated based on the nature of the taxable voucher, and the tax payable is calculated at a proportional rate based on the contract amount or a fixed amount per piece. There are four proportional tax rates: 1‰, 0.5‰, 0.3‰ and 0.05‰. For example, a purchase and sale contract is deducted at 0.3‰ of the purchase and sale amount, a processing contract is decaled at 0.5‰ of the processing or contracting income, and a property leasing contract is decaled at 1‰ of the lease amount. Decals, loan contracts, etc. are decaled at 0.05‰ of the loan amount; rights, licenses, etc. are decaled at 5 yuan per piece. Stamp tax is paid by taxpayers who calculate the amount of tax payable by themselves in accordance with regulations, purchase and affix all stamp tax stamps at once. The amount of the equity transfer document is calculated based on the actual transaction price in the securities market on that day when the document is issued, and both parties to the document will pay stamp tax at a rate of 3‰ respectively (i.e., securities transaction stamp tax).

Deed tax

Taxes are levied on land and houses whose ownership has been transferred due to transfer, transfer, sale, gift, or exchange, and the entities and individuals who bear the tax are taxpayers. The tax base for the transfer, transfer, sale and purchase of land and houses is the transaction price, the tax base for donated land and houses is determined by the collection authority, and the tax base for exchange of land and houses is the difference in exchange price. The tax rate is 3% to 5%. Taxpayers shall file tax returns within 10 days from the date of tax liability and pay taxes within the time limit approved by the deed tax collection authority.

Tobacco leaf tax

Units that purchase tobacco leaves (including air-cured tobacco leaves and flue-cured tobacco leaves) are levied on the purchase amount of the tobacco leaves, with a tax rate of 20%. Taxpayers shall declare tax within 30 days from the date of occurrence of tax liability. The specific tax payment period shall be determined by the competent tax authority.

The above is a general introduction to the types of taxes currently under the jurisdiction of local tax authorities in China. It should be noted that not every taxpayer has to pay all types of taxes.

Taxpayers only need to pay corresponding taxes if they have performed taxable activities stipulated in the tax law. If these taxable activities have not occurred, they do not need to pay corresponding taxes. Judging from the actual situation, the types of local taxes that may be involved in agricultural production enterprises are generally only business tax and surcharges, real estate tax, land use tax, vehicle and vessel tax and stamp tax, personal income tax and corporate income tax (corporate income tax may also be provided by the national tax Bureau jurisdiction) What is the specialized tax collection agency? A brief overview

The tax agency refers to the State Administration of Taxation and its affiliated collection agencies.

Specifically refers to: tax bureaus, tax sub-bureaus, tax offices at all levels and tax agencies established in accordance with the provisions of the State Council and announced to the public" including the State Administration of Taxation, the State Taxation Bureau of provinces, autonomous regions and municipalities directly under the Central Government, and local taxation agencies bureaus, prefectural, city, and state national taxation bureaus, local taxation bureaus, county and district national taxation bureaus, local taxation bureaus, tax offices, etc., as well as all levels established in accordance with the "Plan for Deepening the Reform of Tax Collection and Administration" forwarded by the General Office of the State Council Inspection Bureau, Foreign Tax Administration and other agencies

How to divide the tax collection authorities of corporate income tax

According to the "Notice on Adjusting the Scope of New Corporate Income Tax Collection and Administration" issued by the State Taxation Bureau [2008] No. 120 stipulates that with 2008 as the base year, there will be no adjustments to the corporate income tax taxpayers managed by the State Taxation Bureau and the local taxation bureau before the end of 2008.

Among the new corporate income tax taxpayers starting from 2009, there will be no adjustments. The corporate income tax of enterprises that pay value-added tax is managed by the State Taxation Bureau; the corporate income tax of enterprises that are subject to business tax is managed by the local taxation bureau.

1. What is corporate income tax?

Corporate income tax refers to a tax levied by the state on the production, operating income and other income of enterprises and other organizations recognized by the tax law.

2. Taxpayers and taxable objects

1. Taxpayers

In the People's Republic of China, enterprises and other organizations that obtain income are taxpayers of corporate income tax, excluding sole proprietorships and partnerships.

my country's current corporate income tax law divides enterprises into resident enterprises and non-resident enterprises. 2. Taxable objects. The taxable objects of corporate income tax include income from production and operations and other income. Income from the sale of goods, income from the provision of services, income from the transfer of property, income from equity investments such as dividends, interest income, income from rentals, income from royalties, income from donations, and other income.

3. Calculation. Tax basis

The basis for calculating corporate income tax is the taxable income of the enterprise. The Enterprise Income Tax Law stipulates that the total income of the enterprise in each tax year, minus non-taxable income, tax-free income, and various deductions. and the balance after the losses of previous years that are allowed to be made up shall be the taxable income.

4. Tax rate

The statutory corporate income tax rate is 25% for non-resident enterprises not established in China. If an institution or place is established, or if the income obtained is not actually connected with the institution or place, the applicable tax rate is 20%. Currently, the preferential tax rate is 10% for qualified small and low-profit enterprises. The corporate income tax is levied at a rate of 20%. For high-tech enterprises that need key support from the state, the corporate income tax is levied at a reduced rate of 15%.

5. Tax incentives

1. Encouragement. Tax incentives for agricultural development. For agricultural, forestry, animal husbandry, and fishery projects related to the national economy and people's livelihood, such as the cultivation of vegetables, grains, potatoes, oil crops, beans, cotton, hemp, sugar, fruits, and nuts, and the cultivation of forest trees. and planting, raising livestock and poultry, breeding of new crop varieties, irrigation, primary processing of agricultural products, veterinary medicine, agricultural technology extension, agricultural machinery operation and maintenance and other agricultural, forestry, animal husbandry and fishery service industry projects, offshore fishing, etc. will be given tax exemptions . Economic agriculture such as the cultivation of flowers, tea, other beverage crops and spice crops, as well as marine aquaculture and inland aquaculture will be given a 50% reduction in corporate income tax.

2. Discounts to encourage infrastructure construction. For public infrastructure projects that invest and operate key state-supported infrastructure projects, starting from the tax year in which the project obtains the first production and operation income, a three-year tax exemption and a three-year half tax reduction will be provided

3. Discounts that promote environmental protection, conserve resources, and support safe production. Including those engaged in qualified environmental protection, energy and water conservation projects, starting from the tax year in which the project obtains the first production and operation income, a three-year tax exemption and a three-year half tax reduction will be provided; for enterprises purchasing environmental protection, energy conservation and water conservation, For the investment in special equipment such as water and production safety, 10% of the investment in the special equipment can be deducted from the enterprise's tax payable for the year; the enterprise uses the resources specified in the "Comprehensive Resource Utilization Enterprise Income Tax Preferential Catalog" as the main raw materials. If the conditions are met, a 90% discount will be included in the total income.

4. Tax incentives for promoting technological progress and industrial upgrading.

Including tax exemption for resident enterprises' technology transfer income below 5 million yuan, and 50% tax reduction for income above 5 million yuan; an additional 50% of technology development fees will be deducted before tax; accelerated depreciation tax benefits, tax benefits for venture capital enterprises, and key national support High-tech enterprises are subject to a preferential tax rate of 15%, and qualified small and low-profit enterprises are levied a reduced corporate income tax rate of 20%.

5. Tax incentives for promoting public welfare undertakings and caring for disadvantaged groups. Including wages paid by enterprises to place disabled persons and other employed persons encouraged by the state to be placed, they can be deducted in addition when calculating taxable income. When placing disabled persons, on the basis of actual deductions from the wages paid to disabled employees, an additional deduction of 100% of the wages paid to disabled employees shall be made; the method for the additional deduction of wages paid by enterprises to place other employed persons encouraged by the state to be resettled , shall be separately stipulated by the State Council.

6. Transitional measures for tax preferential treatment for enterprises approved to be established before the promulgation of the new Enterprise Income Tax Law. Starting from January 1, 2008, enterprises that originally enjoyed the preferential low tax rate policy will gradually transition to the statutory tax rate within 5 years after the implementation of the new tax law. Among them: enterprises that enjoy a corporate income tax rate of 15% will be subject to a tax rate of 18% in 2008, a tax rate of 20% in 2009, a tax rate of 22% in 2010, a tax rate of 24% in 2011, and a tax rate of 25% in 2012. ; Enterprises that were originally subject to a tax rate of 24% will be subject to a tax rate of 25% from 2008.

6. Calculation of tax payable

1. Calculation of tax payable for audit and collection enterprises

Tax payable = taxable income × applicable tax rate - Tax reductions and exemptions - tax credits

Taxable income = total income - non-taxable income - tax-exempt income - various deductions - losses allowed to be made up in previous years

Among them: total income It is the income that enterprises obtain from various sources in monetary and non-monetary forms. Including income from sales of goods, income from provision of labor services, income from transfer of property, dividends, bonuses and other equity investment income, interest income, rental income, royalty income, income from donations, other income (surplus income from corporate assets, overdue refunds Packaging deposit income, payables that cannot be repaid, receivables that have been recovered after bad debt losses, debt restructuring income, subsidy income, breach of contract income, exchange gains).

Non-taxable income includes fiscal appropriations, administrative fees collected in accordance with the law and included in financial management, private funds, and other non-taxable income stipulated by the State Council.

Various deductions refer to the actual and reasonable expenses incurred by the enterprise related to obtaining income, including costs, expenses, taxes, losses and other expenses, which are allowed to be deducted when calculating the taxable income.

The allowance for making up losses in previous years means that the losses calculated by the enterprise in accordance with the tax law can be made up with the income of subsequent tax years, but the carry-forward period for making up the losses shall not exceed 5 years.

The tax reduction and tax credits in the formula refer to the tax payable that is reduced, exempted and credited in accordance with the Enterprise Income Tax Law and the tax preferential regulations of the State Council.

2. Calculation of the tax payable by the enterprise for verification and collection

The method of tax collection includes verification of the taxable income rate or the verification of the amount of income tax payable. If the taxable income rate method is used to determine and levy corporate income tax, the calculation formula for the amount of income tax payable is as follows:

The amount of income tax payable = the amount of taxable income × the applicable tax rate.

Taxable income = taxable income × taxable income rate.

Or: taxable income = cost (expense) expenditure / (1 - taxable income rate) × taxable income rate.

(4) Place of tax payment

Unless otherwise provided by tax laws and administrative regulations, the place of tax payment for a resident enterprise shall be the place where the enterprise is registered; however, if the place of registration is outside the country, the place of tax payment shall be the place of tax payment. The place of actual management is the place of tax payment.

If a non-resident enterprise has taxable income without establishing an institution or place in China, the place of tax payment shall be the location of the withholding agent.

If a non-resident enterprise has taxable income from establishing an institution or place in China, the location of the institution or place shall be the place of tax payment. If a non-resident enterprise establishes two or more institutions and places in China, it may choose to have its main institutions and places pay corporate income tax on a consolidated basis upon the approval of the tax authority at the location of each institution and place and the superior tax authority.

(5) Payment method and filing deadline

1. Tax year. Corporate income tax is calculated based on the tax year. The tax year begins on January 1 and ends on December 31 of the Gregorian calendar. If an enterprise opens business or terminates its business activities in the middle of a tax year, so that the actual operating period of the tax year is less than 12 months, the actual operating period shall be regarded as one tax year. When an enterprise liquidates in accordance with the law, the liquidation period shall be regarded as a tax year.

2. Prepayment of corporate income tax. Corporate income tax is prepaid monthly or quarterly, and shall be determined by the tax authorities. Enterprises shall submit a prepaid corporate income tax return to the tax authorities within 15 days from the end of the month or quarter and prepay the tax.

3. Final settlement of corporate income tax.

The enterprise shall submit the annual corporate income tax return to the tax authorities within 5 months from the end of the year, make the final settlement, and settle the tax payable and refundable. If an enterprise terminates its business activities in the middle of the year, it shall handle the final settlement of corporate income tax for the current period with the tax authorities within 60 days from the date of actual termination of operations. Enterprises should declare their liquidation income to the tax authorities and pay corporate income tax in accordance with the law before going through the deregistration process. What is the state tax collection agency?

The National Ministry of Finance manages the expenditure management of fiscal revenue, and the State Administration of Taxation is responsible for the collection of national fiscal taxes (central-level finance). In turn, the State Taxation Bureau and local taxation bureaus of provinces, autonomous regions, and municipalities directly under the Central Government are responsible for Provide business guidance. National taxes collected by local taxation agencies must be turned over to the national treasury. Does the land use tax need to be paid after approval by the taxing authority or is it paid by oneself? What is the basis for taxation?

When individuals purchase houses for business, they need to pay business tax, urban construction tax and education surcharge, personal income tax and Real estate tax is not taxable on self-occupied residential houses

Real estate tax on corporate houses is calculated based on 70%*1.2% of the original value of the house or the assessed value of the tax authority. The tax authority is the only administrative entity that collects taxes, right? Customs What is it?

No!

The administrative subjects for collecting common taxes such as value-added tax, business tax, income tax, etc. are tax authorities.

The administrative body for collecting customs duties is the Customs.

The administrative body for taxing the agricultural tax (which has been cancelled) is the local township-level financial office.

What are the tax collection agencies in China?

They are the National Taxation Bureau and the Local Taxation Bureau, and the top one is the State Administration of Taxation