Tax conversation

The question you want to know is almost equal to a national tax textbook. Limited to space, I'll give you a few layers of framework and see if it can be useful to you:

First, the concept of tax law. It is the general name of the legal norms formulated by state power organs and authorized administrative organs to adjust tax relations. 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 classification, mainly 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, income tax of foreign-invested enterprises and foreign enterprises, personal income tax, etc.

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.

7. Value-added tax is a kind of tax that takes goods (including services) as the tax object and its sales as the tax basis, and implements the tax deduction system. The biggest advantage: because you can deduct the tax on the previous link, no matter how many circulation links there are, the tax burden is to bear the value-added part of your link. Therefore, value-added tax is generally regarded as a neutral tax, which can better reflect the principle of fair tax burden, and is conducive to fair competition among enterprises under the same conditions, so as to achieve the best allocation of natural resources and labor.