The tax rate is the yardstick for calculating the amount of tax, and is also an important symbol for measuring whether the tax burden is light or heavy. China's current tax rates are mainly proportional tax rate, excess progressive tax rate, excess progressive tax rate, fixed tax rate; tax point is the short name of the starting point of the tax, also known as the "starting point of the tax" or "starting point", refers to the tax law provides for the beginning of the tax on the tax object of the starting point of the amount of tax. If the amount of the object of taxation reaches the starting point, the entire amount is taxed, and if the amount does not reach the starting point, it is not taxed.
The difference between the tax rate and the collection rate is as follows:
1, the tax rate is clearly defined in the tax law, is a constituent element of the tax law, such as the value-added tax rate is divided into three grades: 17%, 13%, and 0%;
2, the collection rate is not a constituent element of the tax law, it is a levy on the specific tax subject of the particular tax object set up, such as the value-added tax for small taxpayers by 3% of the levy rate of value-added tax;
3, the tax rate, is the levy on the tax object of the proportion or the amount of levy. The tax rate is the yardstick for calculating the amount of tax and an important symbol for measuring whether the tax burden is light or heavy. China's current tax rates are mainly proportional tax rate, excess progressive tax rate, excess progressive tax rate, fixed tax rate;
4, the levy rate, is in the taxpayer due to the financial accounting system is not sound, can not provide the tax law tax object and the basis of taxation and other information, by the tax authorities, after the investigation and approval.
In summary, tax is an important source of national revenue, but also an important means of national economic regulation. The rational formulation and implementation of tax policy is of great significance in promoting economic development, regulating social conflicts and safeguarding social equity. Therefore, the understanding and mastery of tax policy is one of the basic knowledge that every citizen should have.
Legal basis:
Article 3 of the Individual Income Tax Law of the People's Republic of China
The tax rate of individual income tax:
(1) Comprehensive income, applying the excessively progressive tax rate of three to forty-five percent (the tax rate table is attached);
(2) Business income, applying the excessively progressive tax rate of five to thirty-five percent (the tax rate table is attached). progressive tax rate (tax rate table attached);
(c) interest, dividend, bonus income, property rental income, property transfer income and incidental income, applying a proportional tax rate of 20 percent.