Provisional Regulations of People's Republic of China (PRC) on Consumption Tax,
Provisional Regulations of the People's Republic of China on Business Tax, etc.
In the property tax, People's Republic of China (PRC) * * and China urban land use tax temporarily.
Laws and regulations and so on
Question 2: What does the tax law include? Current tax classification and tax category. 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, 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, travel tax, urban maintenance and construction tax, etc.
6. Other taxes: taxes on agricultural and forestry specialties, taxes on farmland occupation, deed tax, etc.
Question 3: What is the tax law? The concept of tax law
I. Definition of Tax Law
Tax law is the general name of the legal norms formulated by the state to adjust the relationship between the state and taxpayers in tax collection. Taxing and paying taxes according to law is the code of conduct of the state and taxpayers. Its purpose is to protect the national interests and the legitimate rights and interests of taxpayers, maintain the normal tax order and ensure the national fiscal revenue.
Tax law is inseparable from taxation. Tax law is the legal form of taxation, and taxation is the specific content determined by tax law. Therefore, it is very necessary to understand the nature and characteristics of taxation. The essence of taxation is a way for a country to obtain fiscal revenue in order to exercise its functions. Its characteristics are mainly manifested in three aspects:
One is mandatory. Mainly refers to the country as a social manager, in the form of laws and regulations to stipulate the collection of taxes, and tax according to law.
The second is free. It mainly means that after the state levies taxes, the tax revenue becomes fiscal revenue, which will not be returned to taxpayers and will not pay any remuneration.
The third is fixity. Mainly refers to the pre-regulation of the tax object, tax amount and tax collection method in the form of law before taxation.
Therefore, the tax law is the general name of the legal norms that the state participates in the distribution of social products and national income by virtue of its power and the compulsory, free and fixed characteristics of tax tools.
Second, the legal relationship of taxation.
The relationship between national tax revenue and taxpayer's tax payment is in the form of interest distribution, but after the rights and obligations of both parties are clarified by law, this relationship has essentially risen to a specific legal relationship. Understanding the legal relationship of taxation is of great significance for correctly understanding the essence of national tax law, paying taxes strictly according to law and collecting taxes according to law.
(A) the composition of the tax legal relationship
Generally speaking, tax legal relationship, like other legal relationships, is composed of three aspects: subject of right, object and content of legal relationship, but in these three aspects, tax legal relationship is special.
subject of right
That is, the parties who enjoy rights and assume obligations in the tax legal relationship. In China's tax legal relationship, the subject of rights is the national tax authorities, including tax authorities at all levels, customs and financial institutions, which exercise tax collection duties on behalf of the state. On the other hand, the taxpayers include legal persons, natural persons and other organizations, foreign enterprises and organizations, foreigners and stateless persons in China, and foreign enterprises or organizations that have income from China although they have no institutions or places in China. This kind of determination of the relative person of the right subject in the tax legal relationship adopts the principle of territoriality and the principle of individual possession in China.
In the tax legal relationship, the legal status of both parties is equal, just because they are the relationship between the manager and the managed person, and their rights and obligations are not equal. Therefore, it is different from the equality of rights and obligations of both parties in general civil legal relations. This is an important feature of the tax law.
object of right
That is, the rights and obligations of the subject of tax legal relationship point to the same object, that is, the tax object. For example, the object of income tax legal relationship is the income from production and operation and other income; The object of property tax legal relationship is property, and the object of turnover tax legal relationship is goods sales income or labor service income. The object of tax legal relationship is also the goal of the state to use tax leverage to regulate. In a certain period of time, according to the needs of the development of the objective economic situation, the state adjusts the object of taxation by expanding or narrowing the scope of taxation, so as to limit or encourage the development of certain industries in the national economy.
Content of tax legal relationship
The content of tax legal relationship is the rights and obligations enjoyed by the right subject, the most essential thing in tax legal relationship and the soul of tax law. It stipulates what the right subject can and can't do, and what kind of legal responsibility must be borne in violation of these regulations.
The rights of the state tax authorities are mainly manifested in collecting taxes according to law, conducting tax inspections and punishing offenders; Its obligations are mainly to publicize, consult and coach the tax law to taxpayers, timely remit the collected taxes to the state treasury, and accept the taxpayer's tax dispute complaints according to law.
Question 4: What does the tax law mean? Tax law is an important part of the legal system of all countries in the world today, and it is the general name of legal norms to adjust the relationship between tax collection and management. Tax law is the legal basis and legal guarantee of taxation.
Tax law is the general name of the legal norms formulated by the state to adjust the relationship between the state and taxpayers in tax collection. Taxing and paying taxes according to law is the code of conduct of the state and taxpayers. Its purpose is to protect the national interests and the legitimate rights and interests of taxpayers, maintain the normal tax order and ensure the national fiscal revenue.
Tax law is inseparable from taxation. Tax law is the legal form of taxation, and taxation is the specific content determined by tax law. Therefore, it is very necessary to understand the nature and characteristics of taxation. The essence of taxation is a way for a country to obtain fiscal revenue in order to exercise its functions. Its characteristics are mainly manifested in three aspects:
One is mandatory. Mainly refers to the country as a social manager, in the form of laws and regulations to stipulate the collection of taxes, and tax according to law.
The second is free. It mainly means that after the state levies taxes, the tax revenue becomes fiscal revenue, which will not be returned to taxpayers and will not pay any remuneration.
The third is fixity. Mainly refers to the pre-regulation of the tax object, tax amount and tax collection method in the form of law before taxation.
Therefore, the tax law is the general name of the legal norms that the state participates in the distribution of social products and national income by virtue of its power and the compulsory, free and fixed characteristics of tax tools.
The tax law is the general name of the tax laws and regulations promulgated by State Taxation Administration of The People's Republic of China that tax collectors and taxpayers should follow. The tax law is a legal norm that the state levies taxes on taxpayers and taxpayers pay taxes to the state. Taxpayers and tax collectors must abide by it, and offenders will be punished by law, which is a concrete manifestation of tax enforcement. In principle, any tax must be approved by the legislature before it can be promulgated. Some tax laws are in the trial stage and can be promulgated and implemented in the form of regulations, which also have certain legal effect.
The basic elements of the tax law include: tax type, tax object, taxpayer, withholding agent, tax item, tax rate, tax basis, tax increase, tax reduction, tax exemption, threshold, exemption amount, tax obligation occurrence time, tax payment period, tax payment place and tax legal responsibility, etc.
According to the relevant provisions of China's Legislative Law, at present, the state organs that have the right to formulate tax laws or tax 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, People's Republic of China (PRC), General Administration of Customs, the State Council Customs Tariff Commission, etc.
1. Tax laws are formulated by the National People's Congress, such as the Individual Income Tax Law of People's Republic of China (PRC); Or formulated by the NPC Standing Committee, such as the People's Republic of China (PRC) Tax Collection and Management Law.
2. The tax administrative regulations are formulated by the State Council, such as the Regulations for the Implementation of the Individual Income Tax Law of the People's Republic of China and the Provisional Regulations of the People's Republic of China on Business Tax.
3. Relevant tax department regulations formulated by the Ministry of Finance, State Taxation Administration of The People's Republic of China, General Administration of Customs and the State Council Customs Tariff Commission, such as Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Business Tax and Rules for Tax Administrative Reconsideration (for Trial Implementation). Among them, some important laws and regulations will be issued after the approval of the State Council, such as the Measures for Taxation of Shipping Income of Foreign Companies.
In addition, the people's congresses and their standing committees of all 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 certain 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 all 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 two special administrative regions of Hong Kong and Macao have independent tax systems, and the central government does not levy taxes in these two special administrative regions.
Question 5: What is the classification standard of tax law? From a legal point of view, tax laws can be divided into the following categories:
(a) according to the content of tax law classification
According to the different contents of tax law, tax law can be divided into tax substantive law, tax procedural law, tax punishment law and tax administrative law.
Tax substantive law is the general name of legal norms that stipulate the rights and obligations of the subject entity of tax legal relationship. Its main contents include taxpayers, tax objects, tax basis, tax items, tax rates, tax reduction and exemption, etc. It is an important content for the state to exercise tax power and taxpayers to bear tax obligations. Only when these elements are met can taxpayers have the obligation to pay taxes and the state can levy taxes on taxpayers. Substantive law directly affects the distribution of rights and obligations between the state and taxpayers, and is the core part of tax law. Without substantive law, the tax law system cannot be established.
Tax procedural law is the symmetry of tax substantive law. It refers to the tax law that takes the procedural relationship in national tax activities as the adjustment object, and is the general name of the legal norms that stipulate the procedures for exercising national tax rights and fulfilling taxpayers' tax obligations. Its contents mainly include tax identification procedures, tax collection procedures, tax inspection procedures and tax dispute resolution procedures. The tax procedure law refers to how to implement the provisions of the tax law concretely, and it is the basic component of the tax law system. People's Republic of China (PRC) Tax Collection and Management Law belongs to the tax procedure law. There is also a classification method that separates the settlement procedure of tax disputes and calls it tax dispute law, which is juxtaposed with tax substantive law and tax procedural law.
Tax punishment law is the general name of legal norms to punish illegal and criminal acts in tax activities. China's tax punishment law consists of four parts: first, the criminal punishment of tax evasion, tax resistance, tax fraud and other tax crimes in the criminal law; Second, the judicial interpretation and provisions made by the highest judicial organ on tax crimes; Third, the provisions of the chapter "Legal Responsibility" in "People's Republic of China (PRC) Tax Collection and Management Law" on administrative penalties for tax violations; Fourth, the provisions on illegal tax punishment in separate tax laws and regulations.
Tax administrative law is the general name of normative legal documents that stipulate the national tax administrative organization. Its contents generally include the responsibilities of different tax authorities, staffing, sources of funds, procedures for the establishment, change and cancellation of tax authorities at all levels, their mutual relations and their relations with other state organs. In a sense, the tax administrative law is also the tax administrative organization law. Most countries have not formulated a special tax administrative law, but established the basic organization principles or rules of tax authorities in the basic tax law, and then established the organization mode of tax institutions in the form of laws or regulations.
(2) Classification according to the effectiveness of tax law.
According to the different effects of tax law, conciseness can be divided into tax laws, regulations and rules.
Tax law refers to the normative tax documents formulated by the highest state power organ with national legislative power in accordance with legal procedures. China's tax law is formulated by the National People's Congress and its Standing Committee, and its legal status and legal effect are second only to the Constitution and higher than tax laws and regulations. In China's current tax system, only the Individual Income Tax Law of People's Republic of China (PRC), the Income Tax Law of People's Republic of China (PRC) for Foreign-invested Enterprises and Foreign Enterprises and the Tax Collection and Administration Law of People's Republic of China (PRC) belong to tax laws.
Tax laws and regulations refer to the normative tax documents formulated by the highest administrative organ and local legislature according to their functions and powers or the authorization of the highest organ of state power, according to the Constitution and the tax law, and through de facto legal procedures. At present, the main component of China's tax law system is tax laws and regulations, which are composed of two parts: the tax administrative regulations formulated by the State Council and the local tax laws and regulations formulated by local legislatures, and their specific forms are mainly "regulations" or "provisional regulations". The effect of tax laws and regulations is lower than that of the constitution, and the tax law is higher than that of tax laws and regulations.
Tax laws and regulations refer to the normative tax documents formulated by the state tax administration departments and local governments according to their functions and powers and the authorization of the highest administrative organ of the state, and according to relevant laws and regulations. In China, it specifically refers to the "measures", "rules" and "regulations" on taxation formulated by the Ministry of Finance, State Taxation Administration of The People's Republic of China, General Administration of Customs and local authorities of People's Republic of China (PRC) within their authority. Such as "Rules for Tax Administrative Reconsideration" and "Trial Measures for Tax Agency". Tax laws and regulations can enhance the flexibility and operability of tax laws, and are a necessary part of a concise system, but their legal effect is low. In general, tax laws and regulations are not the direct basis of tax justice, but only have reference function.
(3) Classification according to the status of tax law
According to the different legal status of specific tax laws in the tax law system, they can be divided into general tax laws and separate tax laws. ......& gt& gt
Question 6: What are the tax laws? I. Laws and relevant normative documents formulated by the National People's Congress and its Standing Committee
According to the Constitution of People's Republic of China (PRC), the National People's Congress and the NPC Standing Committee exercise state legislative power. Article 8 of the Legislative Law of People's Republic of China (PRC) stipulates that the basic tax system can only be formulated by the National People's Congress and its Standing Committee. The tax law is generally applicable in People's Republic of China (PRC) and People's Republic of China (PRC), and has the legal effect second only to the Constitution. At present, the substantive tax laws formulated by the National People's Congress and its Standing Committee are: People's Republic of China (PRC) Individual Income Tax Law (hereinafter referred to as the Individual Income Tax Law), People's Republic of China (PRC) Enterprise Income Tax Law (hereinafter referred to as the Enterprise Income Tax Law) and People's Republic of China (PRC) Vehicle and Vessel Tax Law (hereinafter referred to as the Vehicle and Vessel Tax Law); The tax procedure laws are: People's Republic of China (PRC) Tax Collection and Management Law (hereinafter referred to as the Tax Collection and Management Law).
Normative resolutions and decisions made by the National People's Congress and its Standing Committee, as well as legal interpretations made by the NPC Standing Committee, have the same legal effect as laws enacted by them. For example, the Decision on the Application of Provisional Regulations on Value-added Tax, Consumption Tax and Business Tax to Foreign-invested Enterprises and Foreign Enterprises 193, which was deliberated and adopted by the NPC executive meeting in February.
Two. Administrative regulations and relevant normative documents formulated by the State Council.
Most of China's current tax laws are administrative regulations and normative documents formulated by the State Council. To sum up, there are the following types:
The first is the basic system of taxation. According to Article 9 of the Legislative Law of People's Republic of China (PRC), if the basic tax system has not been formulated, the National People's Congress and its Standing Committee have the right to authorize the State Council to formulate administrative regulations. For example, the current value-added tax, consumption tax, business tax, vehicle purchase tax, land value-added tax, property tax, urban land use tax, farmland occupation tax, deed tax, resource tax, tonnage tax, stamp duty, urban maintenance and construction tax, tobacco tax, customs duties and many other taxes are all tax regulations formulated by the State Council.
The second is the implementation regulations or detailed rules of the law. The individual income tax law, enterprise income tax law, vehicle and vessel tax law and tax collection and management law formulated by the National People's Congress and its Standing Committee shall be implemented by the State Council.
The third is the non-basic system of taxation. Normative documents formulated by the State Council according to actual work needs, including notices and decisions issued by General Office of the State Council or the State Council. For example, in May 2006, the General Office of the State Council forwarded the provisions on the business tax policy of real estate transactions in the Notice of the Ministry of Construction, the Ministry of Finance and State Taxation Administration of The People's Republic of China on the Opinions on Adjusting the Housing Supply Structure and Stabilizing the Housing Price (Guo Ban Fa [2006] No.37) of People's Republic of China (PRC).
The fourth is the explanation of the specific provisions of tax administrative regulations. For example, in February 2004, the General Office of the State Council gave an official reply to Article 5 of the Provisional Regulations on Urban Maintenance and Construction Tax in People's Republic of China (PRC) (Guo Ban Han [2004] No.23).
Fifth, the normative documents issued by the State Council's subordinate departments and approved by the State Council are regarded as the State Council documents. For example, in March 2006, the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China issued the Notice on Adjusting and Perfecting the Consumption Tax Policy (Caishui [2006] No.33) with the approval of the State Council.
Question 7: What are the tax laws in People's Republic of China (PRC)? Tax law in a broad sense refers to all tax laws and regulations, including laws, administrative regulations, local regulations and normative documents, which are all tax laws. The narrow sense of tax law is only tax law. At present, there are only four tax laws: tax collection and management law, individual income tax law, enterprise income tax law and vehicle and vessel tax law. There are also authorized laws, which are not strictly tax laws.
Question 8: What are the current tax law systems in China? China's current tax system is gradually improved on the basis of the original tax system through the industrial and commercial tax reform of 1994. At present, there are 23 taxes, which are roughly divided into seven categories according to their nature and functions:
business tax
Including value-added tax, consumption tax and business tax. Mainly in the production, circulation or service industries to play a regulatory role.
Resource tax category
Including resource tax and urban land use tax. It mainly regulates the differential income formed by the differences in the development and utilization of natural resources.
Income tax category
Including enterprise income tax, foreign-invested enterprises and foreign enterprise income tax, personal income tax. Mainly after the formation of national income, it plays a regulatory role in the profits of producers and operators and the net income of individuals.
Special purpose tax
Including fixed assets investment direction adjustment tax, banquet tax, urban maintenance and construction tax, land value-added tax, cultivated land occupation tax, mainly to achieve specific purposes, to play a regulatory role in specific objects and specific behaviors.
Property tax and behavior tax
Including property tax, urban real estate tax, vehicle and vessel use tax, vehicle and vessel use license tax, stamp duty, slaughter tax, deed tax, etc., which mainly plays a regulatory role in some properties and behaviors.
Agricultural tax category
Including agricultural tax and animal husbandry tax, which are mainly levied on enterprises, units and individuals that have obtained agricultural or animal husbandry income.
tariff
Mainly for inbound and outbound goods and articles. The customs shall be responsible for the collection and management of tariffs in the above taxes, and the tax authorities shall be responsible for the collection and management of other taxes. Agricultural tax, animal husbandry tax, farmland occupation tax and deed tax have been collected and managed by financial institutions before 1996, and changed to tax authorities after 1996.
The above 23 kinds of taxes, except the income tax of foreign-invested enterprises and foreign enterprises and personal income tax, are promulgated and implemented in the form of national laws. Other taxes are authorized by the National People's Congress, and the State Council has promulgated and implemented them in the form of provisional regulations. These 23 tax laws and regulations constitute China's tax substantive law system.
In addition to substantive law, the legal system applicable to tax collection and management in China is stipulated by different tax authorities:
The tax authorities shall be responsible for tax collection and management in accordance with the Law on Tax Collection and Management promulgated and implemented by the National People's Congress Standing Committee (NPCSC); The collection and management of taxes collected by the customs shall be implemented in accordance with the Customs Law and the Import and Export Tariff Regulations.
The above-mentioned tax substantive law and tax collection and management legal system constitute China's current tax legal system.
Question 9: What are the basic elements of tax law? Taxpayer, tax object and tax rate are the three basic elements of tax law. The elements of tax law mainly include the following contents: 1. Taxpayer, also known as taxpayer or taxpayer.
2. Tax object, also called tax object. This refers to the content that the tax law stipulates to be taxed.
3. Tax rate. The tax rate is the quantitative relationship or proportion between the taxable amount and the taxable object, and it is the measure to calculate the tax amount.
4. Pay taxes. The tax payment link refers to the stage in which goods should pay taxes in accordance with the provisions of the tax law during the whole circulation process.
5. Tax payment period. The tax payment period is the specific time for taxpayers to pay taxes to the tax authorities as stipulated in the tax law.
6. Tax payment place. The place of tax payment refers to the place of tax payment.
7. Tax incentives. Tax preference refers to an exemption provided by the tax law to some specific taxpayers or tax objects, including tax reduction and exemption, tax credit and other forms.
8. Tax disputes. Tax disputes refer to disputes arising from the confirmation or performance of tax legal relationship between tax authorities and tax management counterparts.
9. Tax legal liability. Tax legal liability is the legal consequence that the subject of tax legal relationship should bear because of violating tax law.