First, the concept of tax law. It is the general name of the legal norms for adjusting tax relations formulated by state power organs and their authorized administrative organs. 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.
2. The object of taxation, also known as the object of taxation, refers to what is taxed in accordance with the provisions of the tax law.
3. The tax rate, that is, the ratio between the tax payable and the object of taxation, is the scale for calculating the tax payable and reflects the degree of taxation. There are three basic forms of tax rate: proportional tax rate, progressive tax rate (full progressive and excessive progressive) and fixed tax rate.
4, the tax link, refers to the goods in the whole circulation process in accordance with the provisions of the tax law should pay taxes.
5. The tax payment period refers to the specific time when taxpayers pay taxes to the tax authorities as stipulated in the tax law. There are generally two kinds of collections: time and schedule.
6. The place of tax payment refers to the place of tax payment. Generally, it is the taxpayer's domicile, but it is also stipulated in the place where the business takes place.
7, tax incentives, refers to the provisions of the tax law for some specific taxpayers or tax objects exempt from part or all of the tax obligations. There are two purposes: caring and encouraging.
Six, the classification of current taxes and taxes. According to the current framework, it mainly includes turnover tax, income tax, property tax, resource tax, behavior tax and others:
1, turnover tax: value-added tax, consumption tax, business tax, customs duty, vehicle purchase tax, etc.
2. Income tax: enterprise income tax and personal income tax;
3. Resource tax: resource tax, urban land use tax, land value-added tax, etc.
4. Property tax: property tax, urban real estate tax, etc.
5. Behavior tax: stamp duty, vehicle and vessel use tax, vehicle and vessel license tax, urban maintenance and construction tax, etc.
6. Other taxes: taxes on agricultural and forestry specialties, taxes on farmland occupation, deed tax, etc.
Question 2: What tax does a new company need to pay when it is established? How much is the tax rate? No income yet! The stamp duty on paid-in capital is five ten thousandths.
One thousandth of the lease contract rent
General ledger decals for each 5 yuan.
No income, no taxes.
Question 3: What income is subject to business tax? For high-tech enterprises whose enterprise income tax meets the needs of the state, the enterprise income tax shall be levied at a reduced rate of 15%. However, it is only applicable to high-tech enterprises whose registered place and actual business place are in high-tech industrial development zones. Enterprises whose registered place is in national high-tech development zones and their actual business place is outside high-tech development zones do not enjoy the preferential income tax policies of national high-tech development zones.
Question 4: What taxes should I pay for my business income? What taxes should I pay for my business income?
1, business tax = service industry income * the tax rate is 5% (applicable to enterprises with service industry) (monthly report);
Value-added tax = commodity sales revenue (excluding tax) *3% (applicable to small-scale taxpayers) (monthly report);
Value-added tax = commodity sales revenue (excluding tax) * 17%- purchase amount (excluding tax) * 17% (applicable to general taxpayers) (monthly report);
2. Urban construction tax payable = VAT payable+business tax *7% (monthly report);
3. Education surcharge payable = VAT payable+business tax *3% (monthly report);
4. Embankment protection fee: operating income *0. 1% (charging standards vary from place to place and from place to place) (monthly report);
Surcharge payable to local education = VAT payable+business tax *2% ((the collection standards vary from place to place, and some places do not collect it) (monthly report);
5. Income tax = total profit * tax rate of 25% (quarterly); (The income tax rate of qualified small and low-profit enterprises is 20%. Small-scale low-profit enterprises refer to enterprises engaged in industries that are not restricted or prohibited by the state and meet the following conditions: industrial enterprises, with annual taxable income of no more than 300,000 yuan, employees of no more than 100, and total assets of no more than 30 million yuan; Other enterprises, the annual taxable income does not exceed 300,000 yuan, the number of employees does not exceed 80, and the total assets do not exceed 6,543,800 yuan).
6 personal income tax (monthly report); Withholding and remitting, regardless of whether the salary exceeds 2000 yuan, all employees must declare in full.
Personal income tax payable (the taxable amount calculated by individuals according to their wages and salaries, the balance after deducting tax-free "five insurances and one gold" and other items that should be borne by individuals, and then deducting the allowable deduction of 2000 yuan, is the taxable income.
Personal income tax payable = taxable income * applicable tax rate-quick deduction.
Attachment: Individual income tax rate table (applicable to income from wages and salaries)
Quick deduction of monthly taxable income tax rate (%)
1 does not exceed 5 0 in 500 yuan.
2 the part exceeding 500 yuan to 2000 yuan 10 25
3 The part exceeding 2,000 yuan to 5,000 yuan 15 125
4 The part exceeding 5,000 yuan to 20,000 yuan 20 375
5 Part exceeding 20,000 yuan to 40,000 yuan 25 1375
6 The part exceeding 40,000 yuan to 60,000 yuan 30 3375
7 The part exceeding 60,000 yuan to 80,000 yuan 356,375
8 The part exceeding 80,000 yuan is100,000 yuan 40 10375.
9 Part exceeding 100000 yuan 45 15375
(Note: The monthly taxable income mentioned in this table refers to the balance of monthly income after deducting expenses of 2,000 yuan or expenses in accordance with the provisions of Article 6 of this Law. )
7. Stamp duty (monthly report requires different places, or purchase when it occurs);
The units and individuals listed in the "Provisional Regulations on Stamp Duty in People's Republic of China (PRC)" who sign books and collect coupons are taxpayers of stamp duty and shall pay stamp duty in accordance with the provisions.
Table of tax items and rates
Tax item, tax rate or tax amount
Purchase and sale contract 0.3‰
Processing contract 0.5‰
0.5% of the contract for survey and design of construction projects
Construction and installation project contract 0.3‰
Property lease contract 1‰
Contract of carriage of goods 0.5‰
Warehouse contract 1‰
Loan contract 0.05‰
Property insurance contract 1‰
Technical contract 0.3‰
0.5‰...& gt& gt
Question 5: How much is the monthly salary to pay personal income tax? After deducting three insurances and one gold from the monthly salary, personal income tax will be paid if it exceeds 3,500 yuan.
Personal income tax is the general name of legal norms that adjust the social relationship between tax authorities and natural persons (residents and non-residents) in the process of personal income tax collection and management.
Individuals who have a domicile in China or have no domicile but have lived in China for more than one year, individuals who have obtained income from China and abroad, and individuals who have no domicile and no domicile in China but have lived in China for less than one year are all taxpayers of individual income tax.
Personal income tax payable = taxable income × applicable tax rate-quick deduction of taxable income = monthly income after deducting three insurances and one gold-deduction standard
The State Council Decree No.600, a new tax law implementation regulation implemented in September of 1, and the revised individual income tax law implementation regulation of the People's Republic of China. These Regulations are formulated in accordance with the Individual Income Tax Law of People's Republic of China (PRC). Article 6 of the Individual Income Tax Law of People's Republic of China (PRC) stipulates that the taxable income shall be the balance of the total income of enterprises and institutions after deducting necessary expenses in each tax year. According to the regulations, the total income of each tax year mentioned in Article 6 of the Individual Income Tax Law of People's Republic of China (PRC) refers to the operating profits and income of the taxpayer in the nature of wages and salaries in accordance with the contracted operation and lease operation contracts; When I say deduct necessary expenses, I mean deduct 3500 yuan every month.
Question 6: Wage 1, the "three insurances and one fund" stipulated by the state, which part is pension, medical care, unemployment and housing accumulation fund?
However, the proportion of housing provident fund withdrawal shall not exceed 12% of my average total salary in the previous year.
2. One-child fee
3. Missed meal allowance. (However, the fixed monthly meal allowance is taxable. )
4. Child care allowance
5, the implementation of the civil service wage system subsidies, allowances are not included in the total basic salary.
6. Travel allowance
Question 7: What income in salary is subject to personal income tax? Wage and salary income: wages, salaries, bonuses, year-end salary increase, labor dividends, allowances, subsidies and other income related to employment or employment.
Income from production and operation of individual industrial and commercial households: income from paid service activities such as handicraft industry, construction industry, medical treatment and consulting.
Income from contracted operation and lease operation of enterprises and institutions.
Income from labor remuneration: individuals engaged in design, decoration, installation, drawing, laboratory testing, testing, medical treatment, law, accounting, consulting, lecturing, news, broadcasting, translation, peer review, painting and calligraphy, sculpture, film and television, recording, video recording, performance, advertisement, exhibition, technical service, introduction service, brokerage service, agency service and other services.
Income from remuneration for writing: income obtained by individuals from publishing their works in books, newspapers and periodicals.
Royalty income: income obtained by individuals from providing franchise rights such as patents, trademarks, copyrights and non-patented technologies; The income from providing the right to use copyright does not include the income from remuneration.
Income from interest, dividends and bonuses: income from interest, dividends and bonuses obtained by individuals owning creditor's rights and equity.
Income from property lease: income obtained by individuals from renting buildings, land use rights, machinery and equipment, vehicles and boats and other property.
Income from property transfer: income obtained by individuals from transferring securities, shares, buildings, land use rights, machinery and equipment, vehicles, boats and other property.
Accidental income: Accidental income such as individual winning prizes, winning prizes and winning lottery tickets.
Other income determined by the finance department of the State Council.
Question 8: How do you know what taxes an enterprise has to pay? Your company is commercial, and the national tax is subject to VAT. For ordinary taxpayers, the tax rate is 17%, and for small-scale taxpayers, the tax rate is 4%. In addition, the local tax is the urban construction tax of 7% value-added tax plus 3% education fee. If the monthly salary of each person exceeds the threshold of 2,000 yuan, the enterprise will withhold and remit the personal income tax, pay the income tax in advance quarterly, and make final settlement at the end of the year; At the same time, the property tax is calculated and paid on an annual basis for all properties, and the vehicle and vessel use tax is calculated and paid on an annual basis for all vehicles and vessels. /At the same time, pay stamp duty according to the establishment and transaction of contracts and account books.
Question 9: Do I have to pay enterprise income tax as long as I have income? Your enterprise is approved to levy enterprise income tax, which is calculated and paid according to operating income, regardless of cost.
No income, zero declaration.
Question 10: which employee benefits are subject to personal income tax? 1. Welfare items that can be exempted from personal income tax.
According to the Individual Income Tax Law of People's Republic of China (PRC), all welfare expenses that meet the requirements of Item (4) of Article 4 of the Law are exempt from individual income tax.
Article 14 of the Regulations for the Implementation of the Individual Income Tax Law of the People's Republic of China further explains that the welfare funds mentioned in Item 4 of Article 4 of the Tax Law refer to the living allowance paid to individuals from the welfare funds or trade union funds of enterprises, institutions, state organs and social organizations in accordance with relevant state regulations. Guo Shui Fa (1998)No. 155 explained that the living allowance refers to the temporary living hardship allowance paid by the employer from the retained welfare funds or trade union funds in accordance with state regulations because certain specific events or reasons have caused certain difficulties to the normal life of the taxpayer himself or his family.
For example, subsidies for difficulties, relief funds, medical subsidies, employees' recuperation expenses, industrial injury compensation, funeral expenses, pensions, one-child expenses, and employees' resettlement expenses paid from enterprise welfare funds according to regulations can all be exempted from personal income tax.
II. Welfare items that cannot be exempted from personal income tax.
The Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Determining the Scope of Living Allowance (Guo Shui Fa [1998] 155) stipulates that the following income does not belong to the scope of tax-free welfare expenses, and should be incorporated into the taxpayer's "wages and salaries" income for personal income tax:
(a) all kinds of subsidies and subsidies paid to individuals from welfare funds and trade union funds that exceed the proportion or base set by the state;
(2) Subsidies and subsidies paid to employees of the unit from welfare funds and trade union funds;
(three) the unit for individuals to buy cars, houses, computers and other expenses that are not temporary subsidies.
For example, the subsidies for heating, cold protection and heatstroke prevention paid by enterprises from welfare funds in accordance with the relevant financial regulations of the state should be incorporated into the wages and salaries of employees in the current month and personal income tax should be levied together; Non-monetary collective benefits such as Mid-Autumn Moon Cake and Dragon Boat Festival Zongzi issued by enterprises from welfare funds should be converted into equivalent currency according to market price, purchase price or other prices, incorporated into the wages and salaries of employees in the current month, and personal income tax should be levied together; If an enterprise runs its own canteen or has a fixed lunch in the canteen, it shall settle accounts with the canteen, decompose the meal expenses into the name of each employee and incorporate them into the employee's salary and salary of the month, and collect personal income tax together.
In addition, holiday subsidies, monthly lunch expenses and subsidies without uniform meals, as well as monetized housing subsidies, transportation subsidies, vehicle reform subsidies and communication subsidies paid according to the standard or paid monthly are no longer regarded as welfare expenses, and should be included in the management of total wages and subject to personal income tax.
What does the enterprise employee welfare fund include?
Enterprise employee welfare expenses refer to the welfare expenses provided by enterprises for employees except wages, bonuses, allowances, subsidies included in the total wage management, employee education funds, social insurance premiums, supplementary old-age insurance premiums (annuities), supplementary medical insurance premiums and housing accumulation funds, including various cash subsidies and non-monetary collective benefits paid to or for employees, such as:
(1) All kinds of cash subsidies and non-monetary benefits paid or paid for medical care and life of employees, including medical expenses for employees on business trips, medical expenses for employees in enterprises that have not yet implemented medical co-ordination, medical expenses for employees to support their immediate family members, medical expenses for employees' recuperation, financial subsidies for self-run canteens or unified lunch supply for employees who have not run canteens, heating expenses subsidies that meet relevant financial regulations of the state, heatstroke prevention and cooling expenses, etc.;
(2) Subsidies for employees in difficulty, or fund expenditures established and managed by enterprises as a whole to help and relieve employees in difficulty;
(3) Other employee welfare expenses incurred according to regulations, including funeral subsidies, pension expenses, employee resettlement expenses, one-child expenses, family leave travel expenses and other expenses that meet the definition of enterprise employee welfare expenses but are not included in this notice.