Tax law is inseparable from taxation. Tax law is the legal form of taxation, and taxation is the specific content determined by tax law.
Interpretation of tax law terms
1. Excess progressive tax rate
Taxable objects are divided into several grades according to the amount, each grade stipulates a tax rate, and the tax rate increases in turn. However, the taxable object of each taxpayer is calculated separately according to the grade, and several tax rates are applied at the same time. After the calculation results are added up, the taxable amount is obtained. Personal income tax adopts this tax rate.
2. Threshold and tax exemption amount
(1) The tax law stipulates the starting tax amount of taxable objects. If the amount of the taxable object reaches the threshold, it will be taxed in full, and it will not be taxed if it does not reach the threshold.
(2) The tax exemption amount is the tax-free amount in the total taxable items stipulated in the tax law, and it is the care for all taxpayers. When taxable items are less than the threshold and exemption amount, no tax is levied; When taxable items are greater than the threshold and exemption amount, the threshold system should tax the total amount of taxable items, and the exemption amount system only taxes the part of taxable items that exceeds the exemption amount.
3. Ad valorem tax and specific tax
① Ad valorem tax is a tax levied at a certain tax rate according to the price or amount of taxable items.
(2) Specific tax is a tax levied according to the weight, quantity, capacity, length and area of goods.
4. In-price tax and out-of-price tax
① In-price tax: tax included in the value or price of goods. ② Extra-price tax: the tax not included in the commodity price. 5. Resource tax
A tax levied by units and individuals engaged in the exploitation of taxable mineral products and the production of salt within the territory of People's Republic of China (PRC) and the sea areas under its jurisdiction.
6. Land value-added tax
A tax levied on units and individuals who transfer the right to use state-owned land and the property rights of buildings and other attachments on the ground with compensation and obtain value-added benefits.
7. Property tax
It is a kind of property tax levied on the property owner according to the taxable residual value or rental income of the house.
8. Travel tax
Refers to a tax payable by the owners or operators of vehicles and ships in People's Republic of China (PRC) in accordance with the Provisional Regulations of People's Republic of China (PRC) on Travel Tax.
9. Stamp duty
It is a tax levied on signing books and collecting taxable vouchers in economic activities and economic exchanges.
10. Deed tax
It is a kind of property tax levied on property owners in People's Republic of China (PRC) based on the transfer of land and house ownership.
Calligraphy is an artistic expression of the unique beauty of words in China and neighboring countries and regions deeply influenced by China culture. Including China calligraphy, Mongolian calligraphy, Arabic calligraphy and English calligraphy. His China Calligraphy is a unique traditional Chinese character art in China. Calligraphy in a broad sense refers to the writing rules of the number of words. In other words, calligraphy refers to writing with its brushwork, structure and composition according to the characteristics and significance of words, making it a beautiful work of art. China's calligraphy is an original performance art of the Han nationality, which is known as: poetry without words, wireless dance; Paintings without pictures, silent music, etc.
Chinese name
calligraphy
Foreign name
Calligraphy and handwriting
Land field
China
Working tool
Brush, ink stick, paper and inkstone
script
Feng, Li, Kai, Xing and Cao
Representative figure
Wang Xizhi, Yan Zhenqing, Ou Yangxun, etc
representative works
Preface to Lanting Collection, Duobaota Monument, etc.
The explanation of tax terms is reproduced on the internet for the landlord's reference.
Annual output:
According to the natural conditions of the land, the local general management situation and planting habits, the output of agricultural products harvested in normal years is evaluated. The annual output is the taxable output of agricultural tax. The natural conditions in Shangdi generally refer to quality, water conservancy, topography, climate, wind direction, sunshine and other conditions. General management refers to the labor force, animal power, fertilizer and mechanical device capacity and farming technology consumed by local general agricultural production. Planting habits refer to the number and variety of crops planted under natural conditions and general commercial conditions. The annual output differs from the actual output. Generally, the agricultural tax burden is determined according to the average of the actual output in the first three or five years. The scheme approved by the masses is evaluated, basically taking into account the different situations in each year. The significance of taking the annual output as the tax basis of agricultural tax is to encourage increasing production. First, the low annual output is not evaluated according to the advanced production level, but according to the general level, which is conducive to mobilizing the enthusiasm of farmers. Second, after the annual output evaluation, it will not change for a certain period of time. If the output is increased due to hard farming and improved management, the annual output will not increase; If the production is reduced due to laziness in farming, the annual output will not decrease, which is not only conducive to encouraging increased production, but also conducive to simplifying the collection procedures.
The tax law is the tax legal system, the general name of legal norms to adjust tax relations, and an important part of national laws. Based on the Constitution, it is a legal norm to adjust the relationship between the rights and obligations of the state and social members in tax collection and management, to maintain social and economic order and tax order, and to safeguard national interests and the legitimate rights and interests of taxpayers. It is also the code of conduct for national tax authorities and all tax paying units and individuals to collect taxes according to law. Tax law in a broad sense: refers to the general name of the legal norms formulated by the state to regulate the rights and obligations between the state and taxpayers in tax collection and payment. Narrow tax law: refers to the tax law formulated and promulgated by the National People's Congress and its Standing Committee.
Tax revenue: refers to the income from production or operation, so tax can also be called tax, that is, tax revenue. Taxation refers to the income collected by the state from taxpayers according to its political power. This is the oldest and most important form of fiscal revenue. Such as value-added tax (a turnover tax based on the value-added of goods (including taxable services) in the circulation process), consumption tax, corporate income tax (corporate income tax is a tax levied on the production and operation income and other income of domestic enterprises like Tencent Zhongchuang Space and Business Division), personal income tax and so on.
Interpretation of tax terms tax law
new word
Basic explanation and detailed explanation
[shufu]
Tax regulations.
Terms in commercial law explain the concept of company establishment. The establishment of a company refers to the legal act that the founder of a company must take and complete in order to form a company and obtain legal person status in accordance with legal conditions and procedures. Shareholder's representative lawsuit refers to a lawsuit filed by a legally qualified shareholder on behalf of the company in accordance with legal procedures for the company's interests when the company is slow in pursuing the civil liability of the infringer and realizing other rights through litigation. Endorsement is an endorsement in which the debtor on the bill is the endorsee.
Its characteristic is that the original debtor (including drawer, endorser, acceptor and guarantor) on the bill has become the creditor (holder) of the bill. Turning-back endorsement has the same rights transfer effect, rights proof effect and rights guarantee effect as general transfer endorsement. However, due to the different identities of the endorsee, this endorsement has its own effect. The details are as follows:
(1) The drawer is the holder. When the bill is endorsed and returned to the drawer, the holder has no recourse against his prior hand, that is, all debtors who endorse or sign the bill are not liable for guarantee, and the holder only has the right to claim payment from the acceptor. Because, from the drawer's point of view, all the signers are his successors, and from the holder's point of view, these signers are his predecessors. If he seeks recourse from his predecessor as a holder, his predecessor will seek recourse from the drawer as an heir, so it is meaningless to seek recourse in circles.
(2) The endorser is the holder. When the holder is an indorser, there is no recourse against the subsequent parties of the indorser. For example, A issues a ticket to B, endorses it to C, D, E and F in turn, and finally returns it to C. C has changed from the original endorser to the actual holder. In this case, C has no recourse to D, E and F. ..
(3) The acceptor is the holder. When the bill is circulated to the acceptor, the acceptor, as the actual holder, has no recourse against the owner. The acceptor is the principal debtor of the bill of exchange and should bear the responsibility of payment, and the premise of exercising the right of recourse is that the bill has not been paid, so the acceptor cannot recourse against others because of its non-payment.
(4) The guarantor is the holder. The guarantor who obtains the bill by the endorser may exercise the right of recourse against the guarantor, and the rest shall apply to his position. For example, Zhang San is the drawer and Li Si is Zhang San's guarantor. When the bill is indorsed and falls into the hands of Li Si, Li Si can exercise the right of recourse against Zhang San, but not against other prior parties, just like when Zhang San is the holder. Another example is that Zhang San is the acceptor and Li Si is Zhang San's guarantor. When Li Si obtains a bill by endorsement, he can exercise the right of claim for payment to Zhang San, and no one else can exercise the right of recourse. Insurable interest refers to the legally recognized interest of the insured or the insured in the subject matter of insurance.
Criminal law terminology interpretation Criminal law is a science that studies crime and punishment, criminal responsibility and the relationship between crime and punishment, taking the criminal law of all countries in the world as the research object. It belongs to the category of departmental law and is one of the most important disciplines in departmental law.
Criminal law, as an independent discipline, only appeared in modern times. It is generally believed that 1764, the publication of On Crime and Punishment by Beccaria, a famous Italian criminal jurist, marked the formal birth of modern criminal law. Since then, with the continuous efforts of Feuerbach, Cesare Cesare Lombroso, Fili and Liszt, criminal classical school and criminal positivism school (including criminal anthropology school and criminal society school) have appeared one after another, and the theoretical system of criminal law has been established and developed.
Criminal law is a law that stipulates crime, criminal responsibility and punishment. In order to safeguard its political rule and economic interests, the ruling class stipulates what acts are crimes, what criminal responsibilities should be borne and what criminal penalties should be given to criminals according to its own will.
Criminal law can be divided into broad criminal law and narrow criminal law. The criminal law in a broad sense is the general name of all criminal legal norms, while the criminal law in a narrow sense only refers to the criminal code, that is, China's People's Republic of China (PRC) Criminal Law. Criminal law can also be divided into general criminal law and special criminal law, which are related to broad criminal law and narrow criminal law. Ordinary criminal law refers to the criminal law with universal use effect, in fact, it refers to the criminal code. Special criminal law refers to the criminal law that only applies to a specific person, a specific time, a specific place and a specific event (crime). In China, it also refers to separate criminal law and subsidiary criminal law.
20 14,101on October 27th, the National People's Congress Standing Committee (NPCSC) began to consider the draft amendment to the criminal law (IX). Following 1997' s comprehensive revision of the criminal law, China has successively adopted a decision and eight amendments to amend and supplement the criminal law.
Explanation of scraping terms
Scraping method refers to an auxiliary method of pressing the bottom of the needle handle with the thumb of the right hand and scraping the needle handle frequently with the index finger or middle finger after needle insertion.
Scraping, "Su Wen on the Separation of Truth and Evil" contains "catching it". Yao Zhian's annotation is "grab, cut horizontally, claw nail scraping needle". Li Ming Yong's Introduction to Medicine began to establish the name of scraping method: "Scrape it from the needle end to the waist with the big finger claw." Scraping is a common method of urging and keeping qi, which is usually used in combination with other methods.