An important indicator to measure the tax burden of taxpayers

An important indicator to measure the severity of tax burden is the tax rate.

The tax rate is the proportion or amount of tax levied on the tax object. It is a measure of calculating the tax amount and an important indicator of the severity of the tax burden.

A measure of a company's tax burden is the ratio of tax payments to pre-tax profits.

The basic elements of the tax system include taxpayers, tax objects and tax rates. Tax elements are specific manifestations of tax content.

1. Taxpayer is the abbreviation of "taxpayer". Also known as "taxpayer". Refers to the units and individuals directly responsible for tax obligations under tax laws. One of the basic elements of the tax system. Each tax has a corresponding taxpayer.

For product tax, units and individuals engaged in the production, operation and import of taxable products within the territory of my country are taxpayers. Another example is that for state-owned enterprise income tax, state-owned enterprises that implement independent economic accounting are taxpayers; joint ventures that distribute their income first have all investment parties as taxpayers, etc.

2. Taxation object (taxation object): Also known as taxation object or taxation object, it refers to the subject matter or basis for generating tax liability determined by tax law. The taxable object is the object of taxation stipulated in the tax law, which explains what is taxed. The taxable object occupies a very important position in the elements of tax law. It is an important symbol to distinguish various types of taxes and an important basis for tax classification and tax law classification.

3. Tax rate refers to the tax rate or amount levied on the tax object. The tax rate is the yardstick for calculating the amount of tax and an important indicator of the severity of the tax burden. China's current tax rates mainly include proportional tax rates, excess progressive tax rates, excess progressive tax rates, and fixed tax rates.

Extended information

Rights of taxpayers

1. Right to know

Taxpayers have the right to learn from the tax bureau about national tax laws, Provisions of administrative regulations and information related to taxation procedures, including: current tax laws, administrative regulations and tax policy provisions; the time, methods, steps and materials that need to be submitted for handling tax matters; determination of tax payable and other tax administrative decisions The legal basis, factual basis and calculation method; when disputes or disputes arise with the tax bureau in tax payment, penalties and enforcement measures, the legal remedies that taxpayers can take and the conditions that need to be met.

2. Right to confidentiality

Taxpayers have the right to request the tax bureau to keep taxpayers’ information confidential. The tax bureau will keep taxpayers' business secrets and personal privacy confidential in accordance with the law, including taxpayers' technical information, business information and personal matters that taxpayers, major investors and operators are unwilling to disclose. The tax bureau will not provide the above matters to external departments, the public and other individuals without explicit provisions of laws, administrative regulations or taxpayers' permission. However, according to legal provisions, information on tax violations does not fall within the scope of confidentiality.

3. Tax supervision rights

Taxpayers are responsible for the tax bureau’s violations of tax laws and administrative regulations, such as tax officials soliciting and accepting bribes, engaging in malpractice for personal gain, dereliction of duty, and failure to collect or under-collect taxes. Reports and accusations can be made if tax is due, if the authority is abused to collect more taxes or to deliberately create difficulties, etc. At the same time, taxpayers also have the right to report tax violations committed by other taxpayers.

4. The right to choose the tax declaration method

Taxpayers can directly go to the tax service office to file tax declarations or submit tax withholding and payment, collection and repayment report forms. The above-mentioned declaration and submission matters may also be handled by mail, data message or other methods in accordance with regulations. However, the above-mentioned declaration and submission matters must be handled by mail or data message, and must be approved by the taxpayer's competent tax authority.

If taxpayers apply for tax returns by mail, they should use a unified special envelope for tax returns and use the postal department receipt as the declaration voucher. For mailed returns, the postmark date shall be the actual filing date.

Data message methods refer to electronic methods such as telephone voice, electronic data exchange and network transmission determined by the tax bureau. If taxpayers use electronic means to file tax returns, they should save relevant information in accordance with the deadlines and requirements specified by the tax bureau, and submit them to the tax bureau in writing on a regular basis.

5. The right to apply for an extension of filing

If a taxpayer cannot file a tax return or submit a tax withholding and payment report form on time, he or she must file a tax return within the prescribed time limit. A written extension application must be submitted to the tax bureau within the tax bureau. Upon approval, the application can be processed within the approved period. If an extension is approved to handle the declaration and submission matters, the tax shall be prepaid within the tax period stipulated in the tax law according to the actual tax amount paid in the previous period or the tax amount approved by the tax bureau, and the tax settlement shall be handled within the approved extension.

6. The right to apply for deferral of tax payment

If a taxpayer is unable to pay taxes on time due to special difficulties, he or she may apply through the National Taxation Bureau or Local Taxation Bureau of the province, autonomous region, or municipality directly under the Central Government. With approval, tax payment can be deferred, but the maximum period cannot exceed three months. The National Taxation Bureau and local taxation bureaus of cities with independent state planning may review and approve taxpayers' applications for deferred tax payment with reference to the approval authority of provincial tax authorities.

Taxpayers can apply for deferred tax payment if they meet any of the following conditions: First, due to force majeure, the taxpayer suffers large losses and normal production and business activities are greatly affected; second, the current currency The funds are insufficient to pay taxes after deducting employee wages and social insurance premiums payable.

7. The right to apply for a refund of overpaid taxes

After the tax bureau discovers that a taxpayer has paid more than the tax payable, it will refund it within 10 days from the date of discovery. Procedures; if the taxpayer discovers it within three years from the date of settlement and payment of taxes, he can request the tax bureau to refund the overpaid taxes and add bank deposit interest for the same period. The tax bureau will verify and handle the refund procedures within 30 days from the date of receipt of the taxpayer's refund application. If it involves withdrawal from the treasury, it will be refunded in accordance with the provisions of laws and administrative regulations on treasury management.

8. Enjoy tax preferential rights in accordance with the law

Taxpayers may apply in writing for tax reductions and exemptions in accordance with the provisions of laws and administrative regulations. Applications for tax reductions and exemptions must be reviewed and approved by the tax reduction and exemption review and approval authorities stipulated in laws and administrative regulations. When the tax reduction or exemption period expires, tax payment shall be resumed from the day after the expiry. If the conditions for tax reduction or exemption change, a report shall be made to the tax bureau within 15 days from the date of change; if the conditions for tax reduction or exemption are no longer met, the tax obligation shall be fulfilled in accordance with the law.

If the tax benefits enjoyed by taxpayers need to be filed, they should promptly complete the pre- or post-registration filing in accordance with tax laws, administrative regulations and relevant policies.

9. Right to entrust tax agency

Taxpayers have the right to entrust a tax agent to handle the following matters: handling, changing or canceling tax registration, invoices other than special value-added tax invoices Purchasing procedures, tax declaration or tax withholding report, tax payment and tax refund application, preparation of tax-related documents, review of tax payments, establishment of accounts, handling of finance, tax consultation, application for tax administrative reconsideration, filing of tax administrative litigation and state Other businesses specified by the State Administration of Taxation.

10. Right of statement and defense

Taxpayers have the right to statement and defense against the decision made by the tax bureau. If the taxpayer has sufficient evidence to prove that his behavior is legal, the tax bureau shall not impose administrative penalties on the taxpayer; even if the taxpayer's statement or defense is not sufficient and reasonable, the tax bureau will explain to the taxpayer the reasons for imposing administrative penalties. The tax bureau will not increase penalties based on taxpayers' defense.

11. The right to refuse inspection if the tax inspection certificate and tax inspection notice are not produced

When personnel sent by the tax bureau conduct tax inspections, they shall present the tax inspection certificate to the taxpayer and tax inspection notice; taxpayers have the right to refuse inspection if the tax inspection certificate and tax inspection notice are not produced.

12. The right to tax legal relief

Taxpayers have the right to apply for administrative reconsideration, initiate administrative litigation, and request state compensation for the decision made by the tax bureau in accordance with the law.

When a tax payer or tax guarantor has a tax dispute with the tax bureau, they must first pay or settle the tax and late payment fees in accordance with the tax bureau’s tax decision, or provide corresponding guarantees, and then they can apply for administrative leave in accordance with the law. Reconsideration; If you are dissatisfied with the administrative review decision, you may file a lawsuit in the People's Court in accordance with the law.

If a taxpayer is dissatisfied with the tax bureau's penalty decision, enforcement measures, or tax preservation measures, he or she may apply for administrative reconsideration in accordance with the law, or he may file a lawsuit in the People's Court in accordance with the law.

When the tax bureau’s official illegal behavior infringes upon the legitimate rights and interests of taxpayers and other tax parties, taxpayers and other tax parties may request tax administrative compensation. Mainly include: first, the taxpayer has paid the tax within the time limit, but the tax bureau fails to immediately lift the tax preservation measures, causing losses to the legitimate rights and interests of the taxpayer; second, the tax bureau abuses its power and illegally takes tax preservation measures, enforcement measures, or Improper tax preservation measures and enforcement measures have caused losses to the legitimate rights and interests of taxpayers or tax guarantors.

13. The right to request a hearing in accordance with the law

Before imposing an administrative penalty of a fine exceeding the specified amount on a taxpayer, the tax bureau will serve the taxpayer with a "Notification of Tax Administrative Penalty Matters" ”, informing taxpayers of the identified illegal facts, evidence, legal basis for administrative penalties and proposed administrative penalties. In this regard, taxpayers have the right to request a hearing. The tax bureau will organize a hearing at the taxpayer's request. If a taxpayer believes that the hearing host designated by the tax bureau has a direct interest in the case, the taxpayer has the right to apply for the host to recuse himself.

For cases that should be heard, the tax bureau does not organize a hearing, and the administrative penalty decision cannot be established. This is except where the taxpayer has given up his right to a hearing or his right to a hearing has been legitimately revoked.

14. The right to request relevant tax vouchers

When the tax bureau collects taxes, it must issue a tax payment voucher to the taxpayer. When a withholding agent withholds or collects taxes, and a taxpayer requires the withholding agent to issue a tax withholding or collection voucher, the withholding agent shall issue it.

When the tax bureau seizes goods, goods or other property, it must issue a receipt; when it seizes goods, goods or other property, it must issue a payment list.

I hope the above content will be helpful to you. If you have any other questions, please consult a professional lawyer.

Legal basis: "Law of the People's Republic of China on Tax Collection and Administration"

Article 1: In order to strengthen tax collection management and standardize tax collection and filial piety-type rough behavior, This law is formulated to ensure national tax revenue, protect the legitimate rights and interests of taxpayers, and promote economic and social development.

Article 2 This Law shall apply to the collection and management of various taxes levied by tax authorities in accordance with the law.

Article 3 The levy, suspension of tax collection, tax reduction, tax exemption, tax refund, and tax repayment shall be implemented in accordance with the provisions of the law; the towns authorized by the law to be prescribed by the State Council shall be implemented in accordance with the provisions of the administrative regulations formulated by the State Council .

No agency, unit or individual may violate the provisions of laws and administrative regulations by arbitrarily making tax levies, suspensions, tax reductions, tax exemptions, tax refunds, tax repayments, and other measures that conflict with tax laws and administrative regulations. Decide.

Article 4 Laws and administrative regulations stipulate that entities and individuals with tax obligations are taxpayers.