The main elements of the tax base project include basic knowledge of tax collection, tax registration, ticket management, invoice management and tax returns, requiring students to be able to judge the tax due on the basis of the type of business and type of business after the project, to register tax with the tax authorities, to receive an overview of the current tax system in the country in accordance with the needs of the business, and to familiarize the tax subcategory with the management of the invoice. In the process of learning, we need first to know the basics related to taxation, the concept of taxation, its role, its classification and our tax system. L task one: after graduation, when the basics of taxation were taught in marketing, a cosmetic wholesale and retail company was set up, asking zhang whether the company that started it would pay taxes to the state. This is reflected in the first task of the mandate: the taxation of the basics of taxation is a form of distribution of the state's income, compulsory and unpaid, in order to fulfil its functions and meet the needs of the public at large, through political power and in accordance with the laws and regulations of the state. Categorized by management and access: central tax. Central taxes are central government revenue. Central taxes include customs duties, excise taxes, etc. 2. Local taxes. Local taxes are the revenue of local governments. Local taxes include urban land use taxes, deed taxes, etc. Central local sharing tax. The central local sharing tax is the common revenue of the central government and local government finances, with the central and local governments sharing tax revenues in proportion. Central local sharing taxes include vat, corporate income tax, etc. Task i: taxpayers with knowledge of the tax base withhold the obligation (1) the taxpayer is a taxpayer and refers to natural persons, legal persons and other organizations that are directly liable under the law to pay taxes. (2) the withholding obligation is defined by tax law, the unit that is liable for withholding taxes and paying obligations to the public treasury in its operations. There are two main categories of payers: units and individuals that pay the taxpayer's income; and units that send the taxpayer's money. Task 1: the subject of tax on basic knowledge of taxation is also the subject of taxation, the object of taxation, and the scope of taxation is the object of the tax legal relationship, i. E. The subject of taxation. The subject of taxes includes goods or acts. Task i: the tax base knowledge tax, the tax rate tax is the item specified in the tax law as being subject to taxation and the specificization of the subject of the tax, reflecting the breadth of each tax. (v) tax rate is the ratio between the amount taxable and the amount (or unit of amount) taxed, and is the measure for calculating the amount of tax, reflecting the depth of taxation. Tax rates are a core element of the tax system. Mission i: knowledge of the tax base. Tax lines: 4 and the rates established by the country's current tax laws are proportional, progressive, flat, zero and negative. L rate. Proportional tax rates are those of the same taxee, regardless of the size of the tax, at the same rate. 2. Progressive tax rates. The progressive tax rate is set at different levels, depending on the size of the taxee. Tax rates can be divided into full progressive rates, excess progressive rates, excess progressive rates and double progressive rates. Task i: tax base knowledge tariff, full progressive tax rate. The full progressive rate is the classification of the amount of the subject of the tax into several levels. It also provides for different rates depending on the level of its path. The full amount of the tax is taxed at the corresponding rate, if the amount of the tax is up to that level. At present, such rates are no longer used in our tax system. Excessive progressive tax rates. The excess progressive rate is the classification of the amount of the subject of the tax into different levels, with different rates for each level and a separate calculation of the amount of the tax for each level, the sum of which is the taxable amount of the taxpayer. For example, the income tax law of the people's republic of china provides for the application of a seven-step excess progressive tax rate for the collection of personal income tax on salary earnings. Overrate progressive tax rates. The progressive rate of excess rates is defined by a certain proportion of the amount of the subject of the tax, with the corresponding rates being set separately. For example, the provisional land value added tax (vat) regulation of the people's republic of china provides for the application of a level iv excess progressive rate for land value added tax, depending on the ratio of value added to the amount deducted from the project. Excessive progressive tax rates. The hyper-compulsory tax rate is based on the number of times the amount of the tax subject equals the tax base, and the tax task of calculating the taxable amount on the basis of excess is one: knowledge of the tax base, i. E., 4 tax lines, 3 tax rates. The flat tax rate, also known as the fixed tax amount, is the amount of the fixed tax directly established by the number of units to which the tax is directed. For example, the current excise tax rate of $1. 52 per litre is measured in litres of refined gasoline. Using a flat rate of tax, the amount of tax is proportional to the number of persons taxed. (4) zero and negative rates. Zero tax refers to zero tax and is a form of tax exemption. The negative tax rate is the proportion of government subsidies paid in the form of taxes to families or individuals whose income is below a certain standard. Negative tax rates are an idea and an experiment that western developed countries are currently combining income tax and social welfare subsidy systems. That is, families or individuals whose real income is less than the cost of maintaining a certain standard of living are paid income tax by the state in proportion. Task 1: the tax chain of the basics of taxation. The tax chain of the factory is that of the taxable person under the tax law who is required to pay the tax during the flow from production to consumption. The tax chain includes industrial production, agricultural production, import and export of goods, acquisition or shipment of agricultural products, commercial wholesale, commercial retail, etc. Task 1: basic knowledge of taxation, b:4 duration of taxation our tax law sets the respective tax periods for different tax categories, depending on the circumstances, in the form of a term tax and a term tax. For example, vat is taxable on one, three, five, 10, 15, one month or one quarter. Task 1: the place where the tax is paid is the place where the taxpayer (including surrogate, surcharge, surrogate) is required to file a tax according to the tax chain of the individual tax subjects and the source control of the tax. Task i: the calculation of tax on the basis of the tax base shall be based on the taxpayer's production and operation or other specific circumstances, the taxable product (commodity) or project of the taxpayer shall be calculated using a method of calculating the taxpayer's tax rate at the rate established by the state. Mission i: mnm tax relief is a special provision for the state to encourage and care for certain taxpayers or persons subject to taxation. Tax abatement refers to the reduction of tax on counterpart taxes. Tax exemption means exemption from all taxes that are required to be collected. Mission 1 t: the legal liability of the tax base is a sanction for violating the provisions of the state tax law, generally comprising both the offence and the legal liability for the offence. Taxpayers and tax agents are legally liable for violations of the tax law. The issue of v task i: knowledge of the tax base [task 11] can be found in the mission's case-in-task analysis: tax obligations must be fulfilled in accordance with the tax law in all cases where taxable acts, income or income have occurred within the scope of the tax law. Answer: wholesale and retail companies that open up cosmetics are required to pay taxes to the state. In addition to the value-added tax and the excise tax, import duties are also paid when it comes to import operations, and corporate income tax is paid to the state for profit. Task one: knowledge of the tax base [case 1 single question] is the share of revenue between central and local governments. A. Customs b. Land value added tax c. Consumption tax d. Enterprise income tax [a answer] d [a resolution] ac: is a fixed income of the central government; option b: is a fixed income of the local government. The tax rate used for personal income tax is () a. Over-compulsory tax rate b. Over-exceeding progressive tax rate c. Ratio tax rate d. Fixed tax rate [the answer] a [discussion] over-compulsory tax rate is the classification of the amount of the subject of the tax into different classes, with different rates for each grade and a separate calculation of the tax amount for each grade, the sum of which is the tax payable by the taxpayer. The personal income tax law of the people's republic of china provides for the application of a seven-grade excess progressive tax on the collection of personal income tax on salaries. Task i: tax fundamentals [case 3. Multiple selections] tax features include (). A. Mandatory b. Unpaid c. Fixed d. Remunerated [the answer] abc [integration] tax is mandatory, unpaid and fixed and does not include option d. Taxes are a form of distribution of the state's revenue through consultation with and compensation to taxpayers。() [answer] x [disarmament] taxes are a form of distribution of the state's compulsory, unpaid revenue, in accordance with the laws and regulations of the state, in order to fulfil its functions, meet the public needs of the duchy. Task 1: what is tax base knowledge? Taxes are a normative form of the state's participation in the distribution of social goods in order to provide public goods to society, meet the common needs of society, in accordance with the provisions of the law, in order to obtain financial income at no cost. Taxes are not only an activity or a means for the state to generate revenue, but also an important economic lever for the state to increase its macroregulation. Our tax system is divided into two main items: tax classification and tax system. Taxes are classified by the nature of the subject of the tax and by management and access. Depending on the nature of the subject of the tax, it is classified as transit tax, income tax, resource tax, property tax and conduct tax. It is divided into central taxes, local taxes, and central and local shared taxes according to regulatory and use powers. The tax system includes, inter alia, the taxpayer, the subject of the tax, the subject of the tax, the tax rate, the tax chain, the tax period, the place of taxation, the calculation of the tax amount, tax exemption and legal liability. Thank you
