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What tax code does the air pump belong to?
Property tax category.

Take the amount or value of the property owned by the taxpayer as the object of taxation (property tax, travel tax, etc.). According to different tax standards, it can be divided into ad valorem tax, specific tax and compound tax: value-added tax, business tax, enterprise income tax, personal income tax and so on. Property tax is a tax levied on the property owned or disposable by a legal person or natural person at a certain time. The so-called property refers to the economic resources that a legal person or a natural person occupies and can control at a certain point, such as houses, land, materials, securities, etc. Property tax, as an ancient tax, used to be the main source of national financial revenue in slave society and feudal society. After entering the capitalist society, its main taxes gradually gave way to turnover tax and income tax. The decline of property tax is determined by its own fixed limitations: first, it is not flexible enough to meet the needs of social and economic development; Second, the object of taxation is limited; Third, it is difficult to accurately define the tax basis, tax collection and management is difficult, and tax costs are high.