Taxation General Knowledge Course 1. Basic Taxation General Knowledge
Due to space limitations, I will give you a list of a few layers of the framework to see if it can be useful to you:
I. Concepts of Taxation Law. It is the general name of the legal norms formulated by the state power organs and base authorized administrative organs to adjust the tax relations. Its core content is the distribution of tax benefits.
Second, the nature of taxation. Taxation is the state by virtue of political power or public **** power on the distribution of social products in the form. Taxation is a form of distribution to meet the needs of the social public ****; taxation has a non-direct reimbursement (gratuitous), mandatory obligations (mandatory), legal norms (fixed).
Third, the emergence of taxes. Taxation is accompanied by the emergence of the state. The material premise is that society has surplus products, the social premise is that there is a recurrent public **** needs, the economic premise is that there is an independent economic interests of the main body, the upper conditions is that there is a mandatory public **** power. China's tax is 594 BC Spring and Autumn Period, Lu Xuan Duke implemented the "first tax mu" to establish private land ownership only appeared.
Fourth, the role of taxation. Taxation, as one of the economic levers, has the role of regulating income distribution, promoting resource allocation, and promoting economic growth.
V. Seven Elements of the Tax System
1. The subject of taxation, also known as taxpayers, refers to natural persons, legal persons, or other organizations that are obliged to pay taxes under the tax law and pay taxes directly to the tax authorities
2.
The role of taxes,
1. Taxes are the main source of state finances, and are an important financial guarantee for the state to carry out social construction, develop social public **** undertakings, and rescue natural disasters
2. The construction and development of a socialist market economy also requires the regulation of economic operation through taxes to realize the sustained, rapid and healthy development of the national economy.
3. The state effectively supervises the economic activities of taxpayers through taxation
yíngyèshuì
The concept of business tax:
Business tax is a kind of tax levied on the turnover achieved by the units and individuals who provide taxable labor services, transfer intangible assets, or sell real estate in China. Business tax is one of the major taxes in the turnover tax system.
Characteristics of Business Tax:
(1) Wide Scope of Taxation, Universal Tax Source
The scope of business tax includes the provision of taxable services, the transfer of intangible assets and the sale of immovable property within the territory of our country, which involves the tertiary industry as a broad field of the national economy. The tertiary industry is directly related to the daily life of people in urban and rural areas, so the scope of business tax is extensive and universal. With the continuous development of the tertiary industry, the revenue of business tax will also grow gradually.
(2) Turnover as the basis of tax calculation, simple calculation method
The basis of business tax is the turnover of all kinds of taxable service income, the transfer of intangible assets, and the sale of immovable property (collectively referred to as turnover), and the tax revenue is not affected by the cost and expense, and the revenue is relatively stable. Business tax is a proportional tax rate, and the method of calculation is simple.
(3) Designing tax items and tax rates according to industries
Business tax is different from other turnover taxes in that it does not set tax items and tax rates according to the types and varieties of commodities or taxable items. Instead, it is based on the comprehensive business characteristics of taxable services, and designs different tax items and tax rates according to the different business industries, i.e., if the industries are the same, the tax items and the tax rates are the same, and if the industries are different, the tax items and the tax rates are different. The overall level of business tax rate design is low.
The turnover of a taxpayer is all the prices and out-of-prices charges that the taxpayer receives from the other party for providing taxable services, transferring intangible assets or selling real estate; however, the following cases are excluded:
(a) If a transportation enterprise transports passengers or goods out of the territory of the People's Republic of China, and then switches to other transportation enterprises to undertake the carriage of passengers or goods outside the territory, the full freight charges less Freight paid to the carrier for the balance of the turnover.
(b) Tourism enterprises to organize tours to the People's Republic of China outside the country, outside the country to other tourism enterprises to pick up the tour, to the whole tour fee minus the tour fee paid to the enterprise to pick up the tour for the turnover.
(C) the construction industry, the general contractor will be subcontracted or subcontracted to others, to the full amount of the project contracted less the price paid to the subcontractor or subcontractor for the balance of the turnover.
(d) transfer business, to the interest on the loan minus the interest on borrowing the balance of the turnover.
(E) foreign exchange, securities, futures trading business, the selling price minus the purchase price of the balance of the turnover.
(F) the Ministry of Finance provided for other cases.
The following items are exempted from business tax:
(1) childcare services provided by nurseries, kindergartens, nursing homes, welfare institutions for the disabled, marriage introduction, and funeral services;
(2) labor services provided by individuals with disabilities;
(3) healthcare services provided by hospitals, clinics, and other medical institutions;
(4) educational services provided by schools and other educational institutions. (d) Educational services provided by schools and other educational institutions, and services provided by students working and studying abroad;
(e) Agricultural mechanization, irrigation and drainage, pest control, plant protection, agricultural and animal husbandry insurance, and related technical training services, and breeding and disease control of poultry, livestock and aquatic animals;
(f) Admission revenues from cultural activities organized by memorial halls, museums, culture centers, art museums, exhibition halls, painting and calligraphy institutes, libraries, and cultural relics protection units;
(g) Admission revenues from cultural activities organized by hospitals, clinics and other medical institutions; and Units to organize cultural activities ticket income, religious places to organize cultural and religious activities ticket income.
In addition to the provisions of the preceding paragraph, business tax exemptions and tax reductions are provided by the State Council. No region or department shall provide tax exemptions or tax reductions.
3. Tax knowledge how to learn
This is not good to say, although I graduated from Jiangxi Provincial Taxation School, but also a tax agent professional, but now, in addition to go in Shenzhen Qiaoben Diamond Cutting Tools Co. If you want to learn and keep up with the times, it is recommended that you find a professional tax accountant firm, start from the beginning, it should be of great help. I also have a friend, while the online store does not need to pay taxes, in the Taobao store tossed up foreign trade children's clothing and so on, called Yifei Happy Harbor Taobao store, if you want to learn, you should go to practice is the best!
The professional tax firm, is really a good choice. I wish you good luck
4. Accountants must know what the tax knowledge
Accountants must know the tax knowledge is as follows: (a) the deposit can be late payment of taxes after the declaration of the enterprise should pay taxes in a timely manner, but if due to the deposit of less can apply for late payment.
What are the circumstances under which the deposit can be paid late? The available bank deposits are not enough to pay the current salary, or not enough to pay the tax after paying the salary. Note that available bank deposits do not include deposits for provident funds that cannot be paid by the enterprise, deposits designated by the state for specific purposes, and various specialized deposits.
Current salary is the salary payable by the enterprise according to the payroll system. If any of the above situations occurs, the enterprise should apply in time for the procedure of deferring the payment of tax.
(B) no business also declared The enterprise tax declaration is an obligation, regardless of whether the enterprise has a tax to pay. Enterprises may not have taxes to pay for a variety of reasons, such as enterprises in the preparatory period; enterprises in the tax-exempt period; enterprises in the liquidation period; liquidation is not yet over; enterprises due to the operation of the unsatisfactory, there is no tax revenue or income.
In these cases, the enterprise may not have tax to pay, but all of them have to make tax declaration on time, and the declaration without taxable tax is the so-called zero declaration. Zero filing is just a simple procedure.
A simple procedure, if not, the tax authorities can impose a fine of 2,000 yuan each time (c) deemed sales Mo messed up deemed sales is actually not sales also to be taxed according to sales, no sales tax will undoubtedly increase the tax burden of enterprises. The same sales should be regarded as sales tax will undoubtedly increase the tax burden of enterprises.
It is a violation of the law to treat a sale as a sale, and not to treat a sale as a sale, but to pay the wrong tax. There is a hotel, the boss usually receive guests are arranged in their own hotel dining, internal sign hospitality, basically every month there are a few single, a year accumulated more than 100,000.
Accounting firms to audit, the requirements of this more than 100,000 deemed sales, pay sales tax. In the business tax regulations, there are no provisions for treating the consumption of food in the hotel as sales and paying business tax.
The company followed the accounting firm's fallacy, and will pay more tax. The first thing you need to do is to get your hands on a new car, and you'll be able to get it to work.
The tax law stipulates that the business entertainment expenses of the enterprises have the provisions of the allowable deduction rate. Annual net sales (business) income of 15 million yuan and below, not more than 5 ‰ of net sales (business) income; annual net sales (business) income of more than 15 million yuan, not more than 3 ‰ of the part.
If the amount of business hospitality is too large, can not be included in the pre-tax allowable reasonable expenses allowed to deduct, then cpa office audit requirements included in the sales is also reasonable, in fact, the main thing is to look at the consumption of how much (d) to see if the loss is normal There are a variety of losses in the production process of the enterprise, the investment of raw materials into a part of the loss of a part of the formation of the product. In the value-added tax, normal loss of inputs can be deducted, non-normal loss of inputs can not be deducted, to be transferred out.
Therefore, the normal division of normal loss and abnormal loss is very important to the enterprise tax. A chemical plant, because of the hot weather, raw materials volatilized part of the inventory caused losses.
The tax administrator thought that it was caused by natural disasters, which is an abnormal loss. This is also a case of injustice.
The hot weather has not reached the level of a natural disaster, so how can we say it is an abnormal loss? Those who are not familiar with the tax rules will again pay the price. (E) There are special cases in various industries Tax regulations have general provisions, but also for special circumstances, the special provisions of each industry.
If you don't understand the special rules of your own industry, you will suffer losses. A newspaper, the sale of newspapers to pay value-added tax, advertising fees to pay business tax.
Therefore, the inputs obtained from printing newspapers should be divided into two parts, one of which can be deducted, and the other cannot be deducted. How to divide? The tax bureau replied: according to the provisional regulations for the implementation of the rules of the VAT Article 23: divided by the percentage of income.
The poor newspaper company, the income from the sale of newspapers is low, and the income from advertising is high, so the input is basically not deductible. In fact, the tax has provisions: a similar situation according to the newspaper article content and advertising each occupy the page apportionment, should be most of them can be deducted, a small amount can not be deducted.
I don't know will suffer ah! Concerned about the "Dongcheng space accounting information 100 articles selected" for the accountant friends who have less time online. Our team in more than 60 accounting group collection compiled "accounting and finance group magazine Q&A set" e-book believe that the working accountant colleagues to help (six) the applicable tax rate to see the input VAT Article 2 provides: book sales using 13% tax rate.
As long as the company is a general taxpayer, the tax rate for the sale of books is 13%. However, there is a company that also sells books and is also a general taxpayer, and the tax officer asks the company to pay tax at 17%.
What is the basis for the tax authorities? Tax officials explained: the company printing books of the input invoice is 17%, if the company applies the 13% tax rate, it is not paid 13% offset 17%? How to balance the tax? The use of the tax rate is only related to the product, not related to the input. For the explanation of the tax man must think twice, otherwise it will listen to the confusion, tax also confused.
(G) advance receipts are also subject to tax? I have heard too many stories of advance receipts being demanded by the tax authorities to be taxed. Article 33 of the Implementing Rules of the Value-added Tax Regulations provides that; advance receipts will not generate tax obligations until the goods are issued.
Cai Shui 200316 also re-emphasized; in addition to the sale of real estate, other service business advance receipts do not need to pay business tax first, in the recognition of income and then pay business tax Some enterprises advance receipts to pay tax because the other party asked for an invoice. In fact, the receipt of advance receipts, to the other party to issue advance receipts vouchers can be.
Advance receipts vouchers are not invoices, so the tax authorities do not monitor the advance receipts vouchers. (H) This is also a production enterprise Foreign-owned production enterprises, "two exemptions and three halves" of the provisions are very familiar: only production enterprises can enjoy, service enterprises can not enjoy.
What exactly is a production enterprise? It may be very vague in mind According to the Foreign Enterprise Income Tax Law, construction, goods transportation, industrial information, precision instruments and equipment maintenance, urban sewage treatment and other industries are productive enterprises. As we all know, engaged in construction, goods transportation to pay business tax, but in the income tax regulations and belongs to the productive enterprises, it seems a little contradictory, in fact, not contradictory at all, the tax is different provisions are different.
(IX) do not send subsidies to send double pay The Chinese enterprise welfare system is characterized by a human touch, there will be a little so-called holiday fee, according to the provisions of the personal income tax policy, the holiday fee needs to be incorporated into the current month's wages to pay the individual.
5. The main courses of the tax profession
Political economy, microeconomics, macroeconomics, taxation, China's tax system, tax management, tax agency, tax planning, foreign tax system, international taxation, western taxation, accounting, cost accounting, budgetary accounting, managerial accounting, tax accounting, financial management, auditing, economic law, finance, money and banking, International Economics, etc.
Taxation Law
Semester Number: 4 Semester Number: 64
This course is the core course of the major, the main content of this course is to teach the composition of the tax legal relations of China's tax law, the elements of the tax system of each tax, the calculation method of each tax, and the relevant provisions of the law of tax collection and management.
Tax Accounting
Semester Number: 3 Semester Number: 48
This course is a core course for tax majors. The main content of this course is to teach how to make tax declaration, how to adjust the tax base to calculate the tax, how to pay the tax and how to do the accounting treatment according to the tax law and the regulations on tax collection and management in China.
Tax Agent Practice
Semester Number: 4 Semester Number: 64 This course is a core course for tax majors. The main content of this course is to teach how to engage in the process of tax agent, how to register for tax, invoice purchase, tax declaration, how to act as a tax inspector, how to adjust the tax payment, etc., and to learn to issue the relevant tax documents.
Basic Accounting
Semester number: 4 Semester number: 60
This course is the professional foundation course of this major, the main content of this course is to teach the concept and basic functions of accounting, accounting prerequisites and quality of accounting information requirements, the object of accounting and its specific content; set up accounting accounts, double-entry book-keeping, filling out and reviewing accounting vouchers, registering the books of accounts, Costing, property inventory, preparation of accounting statements and other accounting methods; accounting organization, the powers of the accounting staff and accounting organization.
Financial Accounting
Credit Hours: 7 Semester Hours: 112
This course is the core course of the major, the main content of this course is to teach in accordance with the provisions of the accounting standards, the use of accounting methods, how to the enterprise's economic operations on the impact of the six accounting elements of accounting, as well as the preparation of the end of the financial report.
Financial Management
Credit Hours: 4 Credit Hours: 64
This course is the professional core course of the major, the main content of this course is to teach the basic theories and basic methods of enterprise financial management, and the use of these theories and methods of enterprise fund-raising management, investment management, cost and expense management, income and profit management, foreign exchange management, enterprise liquidation, and conduct financial evaluation.
Economic Law
Semester number: 4 Semester number: 64
This course is a basic course for taxation majors. The main content of this course is to teach the basic theories of economic law and its practical application, so as to enable the students to systematically master the basic theories of economic law, the basic system, the basic principles, and to cultivate the students' ability to use the theories of economic law and relevant laws and regulations to analyze and solve the practical problems in economic life. The course is designed to train students to utilize the theory of economic law and related laws and regulations to analyze and solve the practical problems in economic life.
6. What is the common sense of taxation
1.
Taxpayers The taxpayers of consumption tax include all kinds of enterprises, units, individual operators and other individuals who produce and import taxable consumer goods in China. Taxpayers are exempted from consumption tax on the export of taxable consumer goods, except for the products restricted by the State for export.
2. Tax Items and Tax Rates (Tax Standard) Consumption Tax Tax Items Tax Rate Table Tax Items Tax Rates (Tax Standard) Remarks 1. cigarettes 1.
Type A cigarettes 2. Type B cigarettes 3.
Type C cigarettes 4. cigarillos 5.
Cigarettes 50% 40% 25% 25% 30% 2. alcohol and wine 1. white wine of grains 2. white wine of yams 3.
White wine 4. beer 4.
Yellow wine 4. Beer 5.
Other wine 6. Alcohol 25% 15% 240 yuan / ton 220 yuan / ton 10% 5% III. Cosmetics 30% IV. Skin care and hair care products 8% of which the soap is temporarily reduced by 5% of the tax rate V. Precious jewelry and jewelry and jade 1.
Gold and silver jewelry 2. Other jewelry and jewelry and jade 5% 10% VI. Firecrackers, fireworks 15% VII. gasoline 1.
Unleaded gasoline 2. leaded gasoline 0.
2 yuan/liter 0. 28 yuan/liter VIII. diesel fuel 0.
1 yuan/liter IX. automobile tires 10% X. motorcycles 10% XI. cars 3%, 5%, 8% in accordance with the model and the capacity of the cylinders to determine the rate of tax 3. Taxation Methods Consumption tax adopts the ad valorem fixed rate taxation and the quantitative fixed rate tax calculation method. Consumption tax is calculated by two methods: ad valorem flat rate and ad valorem flat rate, and the producer of taxable consumer goods is the taxpayer.
The formula for calculating the taxable amount: (1) Taxable amount = Sales of taxable consumer goods * Applicable tax rate (2) Taxable amount = Sales quantity of taxable consumer goods * Applicable tax rate Imported taxable consumer goods subject to ad valorem fixed-rate taxation are taxed in accordance with the calculation of the constituent taxable price and the applicable tax rate.
7. the one to explain in detail the common sense of the value-added tax
For example: you buy materials 1000, the value-added tax rate of 17% Borrow: raw materials 1000 Taxes payable - value-added tax - 17% 170 Credits: bank deposits 1170 You sell the product 2000.
value-added tax rate of 17% Borrow: bank deposits 2340 Credits: product sales revenue 2000 Taxes payable - VAT - 17% 340 Assuming that you have these two businesses this month, at the end of the month you have to pay VAT, 340-170 = 170 If you borrow more than the credit, stay in the next month to continue to offset About those who buy false VAT invoices, that is, when he bought the materials in the purchase of the payment actually did not pay that part of the value-added tax, but he offset the tax return, so that the product's profit in disguise a lot of increase.
8.
8. How to quickly learn tax knowledge
Formulate a reasonable study plan for a comprehensive and systematic study . The first stage: general reading. Probably understand the vein of the textbook and the main content of the chapters, judge their own understanding of the course, decide how long you need to spend on further study, for further study to do a good job of thinking and time to prepare.
The second stage: intensive reading. According to the chapter study, focus on mastering the specific content of each chapter, pay special attention to the mastery of the basics; and then take advantage of the iron in time to do the exercises of each chapter, with the theory of the practical to strengthen the understanding of the material; not yet understood the problem of a do not let go of, especially for the focus of the review to make a serious effort, focusing on the treatment. The third stage: consolidation exercises. In the previous stage of learning on the basis of the contents of the entire book should be to achieve coherence, do some more targeted comprehensive practice questions, through practice to do a three, learn to learn from different perspectives to further grasp what has been learned, which is to focus on, to cope with the examination is an excellent way of learning.
The fourth stage: the general review stage. The first time I saw this, I was able to get a good idea of what I wanted to do. This stage should focus on the test to do some training, " combat learning " is very important. Finally, but also the most important, more and the industry's old comrades to communicate, talk about them through decades of practical exercise, there is a more complete set of experience, to have the opportunity, let them take you to the enterprise to check the accounts, you will certainly benefit a lot.