Joke Collection Website - Mood Talk - Talk about your understanding of China's tax system in combination with the latest tax policy ~ ~ ~ It's urgent!
Talk about your understanding of China's tax system in combination with the latest tax policy ~ ~ ~ It's urgent!
In terms of tax legislation and tax policy formulation, China emphasizes the centralization of tax power and the unification of tax administration. At present, the state organs that have the right to formulate tax laws or policies mainly include: the National People's Congress and its Standing Committee, the State Council, Ministry of Finance, State Taxation Administration of The People's Republic of China, General Administration of Customs, the State Council Customs Tariff Commission, etc.
1. The basic system of taxation is stipulated by law. Tax laws are formulated by the National People's Congress, such as the Individual Income Tax Law of the People's Republic of China; Or formulated by the NPC Standing Committee, such as the Law of the People's Republic of China on the Administration of Tax Collection.
2. The administrative regulations on taxation are formulated by the State Council in accordance with the provisions of relevant laws, such as the Detailed Rules for the Implementation of the Law of the People's Republic of China on Tax Collection and Administration; Or according to the authorization of the National People's Congress and its Standing Committee, such as the Provisional Regulations of the People's Republic of China on Value-added Tax.
3. The departmental rules on taxation are formulated by the Ministry of Finance, State Taxation Administration of The People's Republic of China, General Administration of Customs, the State Council Customs Tariff Commission and other departments in accordance with relevant laws and administrative regulations, such as the Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Value-added Tax and the Interim Measures for Self-declaration and Payment of Individual Income Tax. Among them, some important regulations will be issued after approval by the State Council, such as the Measures for the Administration of Invoices of the People's Republic of China.
the formulation of tax laws should go through four procedures: putting forward legislative proposals, deliberation, voting and promulgation, and the formulation of tax administrative regulations and rules should go through four procedures: planning, drafting, examination and approval and promulgation. The above procedures shall be carried out in accordance with laws, regulations and systems.
in addition, according to the laws of our country, the people's congresses and their standing committees of provinces, autonomous regions, municipalities directly under the Central Government and some large cities may, according to the specific conditions and actual needs of their respective administrative regions, formulate some local tax laws and regulations in accordance with the provisions on the premise that they do not contravene laws and administrative regulations. The people's governments of provinces, autonomous regions, municipalities directly under the Central Government and some large cities may formulate tax rules in accordance with laws, administrative regulations and local regulations of the provinces, autonomous regions and municipalities directly under the Central Government. The Hong Kong Special Administrative Region and the Macao Special Administrative Region implement independent tax systems, and the central government does not levy taxes in these two special administrative regions.
See Chart 2-2 for the current tax laws and regulations system in China. Chart 2-2 Overview of the current tax laws and regulations system in China
1. Provisional Regulations of the People's Republic of China on Value-added Tax, which was promulgated in the State Council on December 13th, 1993 and came into force on December 25th, 1993. The Ministry of Finance issued Detailed Rules for the Implementation of the Provisional Regulations on Value-added Tax of the People's Republic of China
II. Provisional Regulations on Consumption Tax of the People's Republic of China, which was issued in the State Council on December 13, 1993 and came into force on January 1, 1994. On December 25, 1993, the Ministry of Finance issued Detailed Rules for the Implementation of the Provisional Regulations on Consumption Tax of the People's Republic of China
. Promulgated by the State Council on December 13th, 1993, and effective as of January 1st, 1994. On December 25th, 1993, the Ministry of Finance promulgated the Detailed Rules for the Implementation of the Provisional Regulations on Business Tax of the People's Republic of China < P > IV. Provisional Regulations on Enterprise Income Tax of the People's Republic of China, which was promulgated by the State Council on December 13th, 1993 and effective as of January 1st, 1994. The Ministry of Finance Promulgates the Detailed Rules for the Implementation of the Provisional Regulations on Enterprise Income Tax of the People's Republic of China
V. The Income Tax Law of the People's Republic of China on Enterprises with Foreign Investment and Foreign Enterprises was adopted and promulgated at the fourth session of the Seventh National People's Congress on April 9, 1991, and will come into force on June 3, 1991. The State Council promulgated the Detailed Rules for the Implementation of the Income Tax Law of the People's Republic of China on Enterprises with Foreign Investment and Foreign Enterprises
VI. The Individual Income Tax Law of the People's Republic of China was adopted and promulgated at the third session of the Fifth National People's Congress on September 1, 198, and will be implemented from now on. On October 31, 1993, the Fourth Session of the Eighth the NPC Standing Committee was amended for the first time, and on August 3, 1999, the Eleventh Session of the Ninth the NPC Standing Committee was amended for the second time. On January 28, 1994, the State Council promulgated the Regulations for the Implementation of the Individual Income Tax Law of the People's Republic of China. On September 3, 1999, The State Council promulgated the Measures for the Implementation of Individual Income Tax on the Interest of Savings Deposits
VII. Provisional Regulations on the National Resource Tax of the People's Republic of China, which was promulgated in the State Council on December 25th, 1993, and came into effect on January 1st, 1994. On December 3th, 1993, the Ministry of Finance promulgated the Detailed Rules for the Implementation of the Provisional Regulations on the National Resource Tax of the People's Republic of China
VIII. Promulgated by the State Council on September 27th, 1988, and implemented on November 1st of the same year, the detailed rules for implementation are formulated by the people's governments of all provinces, autonomous regions and municipalities directly under the Central Government
IX. Provisional Regulations on Urban Maintenance and Construction Tax of the People's Republic of China, promulgated by the State Council on February 8th, 1985. The detailed rules for implementation since 1985 are formulated by the people's governments of all provinces, autonomous regions and municipalities directly under the Central Government.
1. The Provisional Regulations of the People's Republic of China on Farmland Occupation Tax was promulgated in the State Council on April 1, 1987. The detailed rules for implementation will be formulated by the people's governments of all provinces, autonomous regions and municipalities directly under the Central Government. On April 16, 1991, it was issued in the State Council, and it has been implemented since 1991. On June 18, 1991, the State Taxation Bureau issued the Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on the Adjustment of Investment Direction of Fixed Assets. According to the decision of the Central Committee of the People's Republic of China and the State Council, this tax was suspended from 2. < P > XII. Provisional Regulations of the People's Republic of China on Land Value-added Tax. Implemented on January 1, 1994 On January 27, 1995, the Ministry of Finance issued Detailed Rules for the Implementation of the Provisional Regulations on Land Value-added Tax of the People's Republic of China
XIII. The Provisional Regulations on Vehicle Purchase Tax of the People's Republic of China was promulgated in the State Council on October 22, 2, and will be implemented on January 1, 21
XIV. Fuel tax (regulations. Detailed rules for implementation shall be formulated by the people's governments of all provinces, autonomous regions and municipalities directly under the Central Government
XVI. Provisional Regulations on Urban Real Estate Tax, which was promulgated by the House of Representatives of the Central People's Government on August 8, 1951. Detailed rules for implementation shall be formulated by the people's governments of all provinces, autonomous regions and municipalities directly under the Central Government
XVII. Inheritance tax (laws and regulations to be formulated)
XVII. Provisional Regulations on the People's Republic of China * * and the national vehicle and vessel use tax. On September 15th, 1986, it was promulgated in the State Council, and its implementation rules came into effect on October 1st of the same year. The people's governments of all provinces, autonomous regions and municipalities directly under the Central Government made their own
19. The Provisional Regulations on Vehicle and Vessel License Tax was promulgated by the State Council of the Central People's Government on September 2th, 1951, and the implementation rules will come into effect from now on. The people's governments of all provinces, autonomous regions and municipalities directly under the Central Government made their own
2. The Interim Measures on Ship Tonnage Tax. With the approval of the Financial and Economic Committee of the State Council and the the State Council, the Ministry of Foreign Trade amended
21 on November 3, 1954 and August 2, 1974. The Provisional Regulations on Stamp Duty of the People's Republic of China was promulgated in the State Council on August 6, 1988 and went into effect on September 29, 1988. The Ministry of Finance issued Detailed Rules for the Implementation of the Provisional Regulations on Stamp Tax of the People's Republic of China
XXII. The Provisional Regulations on Deed Tax of the People's Republic of China * * * was issued in the State Council on July 7, 1997, and will be implemented as of October 1, 1997. On October 28, 1997, the Ministry of Finance issued Detailed Rules for the Provisional Regulations on Deed Tax of the People's Republic of China * * *
XXIII. This tax is now administered by local governments
25. Provisional Regulations on Banquet Tax of the People's Republic of China, which was promulgated in the State Council on September 22nd, 1988. This tax is now administered by local governments
XXVI. Regulations of the People's Republic of China on Agricultural Taxes, which was adopted and promulgated at the 96th meeting of the first the NPC Standing Committee on June 3, 1958, and the implementation details will be formulated by the people's governments of all provinces, autonomous regions and municipalities directly under the Central Government
XXVI. Provisions of the State Council on the Collection of Agricultural Taxes on Agricultural Specialty Income, which was promulgated in the State Council on January 3, 1994. Measures for implementation from now on shall be formulated by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government.
28. Animal husbandry tax has no national regulations, and the measures for collection shall be formulated by the people's governments of provinces and autonomous regions in accordance with the relevant regulations of the State Council.
29. Regulations on Import and Export Tariffs of the People's Republic of China, which was promulgated in the State Council on March 7, 1985, will come into force on March 1 of the same year. On September 12, 1987, it was first revised and promulgated in the State Council, and on March 18, 1992, it was revised and promulgated in the State Council for the second time
3. The Measures on Importation of Import Duty on Luggage and Personal Postal Articles of Inbound Passengers was promulgated by the State Council Customs Tariff Commission on May 18, 1994. Effective as of July 1st of the same year
31. The Decision of the NPC Standing Committee on the Application of Provisional Regulations on Value-added Tax, Consumption Tax and Business Tax to Foreign-invested Enterprises and Foreign Enterprises was adopted and promulgated at the Fifth Session of the Eighth the NPC Standing Committee on December 29th, 1993. Effective from now on
32. Notice of the State Council on Relevant Issues Concerning the Application of Provisional Regulations on Value-added Tax, Consumption Tax and Business Tax to Foreign-invested Enterprises and Foreign Enterprises, which was promulgated in the State Council on February 22, 1994 and implemented on January 1, 1994. The Law of the People's Republic of China on the Administration of Tax Collection was adopted and promulgated at the 27th meeting of the 7th the NPC Standing Committee on September 4, 1992. On February 28th, 1995, the 12th meeting of the 8th the NPC Standing Committee was revised, and on April 28th, 21, the 21st meeting of the 9th the NPC Standing Committee was revised. On August 4th, 1993, the State Council promulgated the Detailed Rules for the Implementation of the Law of the People's Republic of China on the Administration of Tax Collection
XXXIV, Supplementary Provisions of the NPC Standing Committee on Punishing Tax Evasion and Refusal to Pay Taxes. On September 4, 1992, the 27th meeting of the 7th the NPC Standing Committee was adopted and promulgated, and it will be implemented as of January 1, 1993. The Measures for the Administration of Invoices of the People's Republic of China were approved by the State Council on December 12, 1993, promulgated by the Ministry of Finance on December 23 of the same year, and will be implemented as of December 28, 1993. State Taxation Administration of The People's Republic of China promulgated the Detailed Rules for the Implementation of the Measures for the Administration of Invoices of the People's Republic of China
36 and the Decision of the NPC Standing Committee on Punishing the Falsification, Forgery and Illegal Sale of Special VAT Invoices, which were adopted and promulgated at the 16th meeting of the 8th the NPC Standing Committee on October 3, 1995, and will be implemented
37 from now on. State Taxation Administration of The People's Republic of China promulgated it on September 23rd, 1999, and it will be implemented on October 1st of the same year. Note: The Law on the Administration of Tax Collection, the supplementary provisions of the NPC Standing Committee on punishing tax evasion and refusal to pay taxes, and the provisions on criminal responsibility in the NPC Standing Committee's decision on punishing false issuance, forgery and illegal sale of special VAT invoices have all been incorporated into the revised Criminal Law of the People's Republic of China.
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