Glamor Economics

Chapter 134

Chapter 17, Section 7 Know Common Tax Types——Tax Types

Tax category refers to the specific tax category in a country's tax system and is the basic tax unit.Taxes can be divided into different categories according to different taxation objects.Therefore, different taxation objects are the main signs that distinguish one tax type from another, and the names of taxation types are generally named after the taxation objects.For example, the type of tax that is taxed on value-added is called value-added tax; the type of tax that is taxed on resources is called resource tax.

The main factors constituting a tax category include tax object, taxpayer, tax item, tax rate, tax payment link, and tax payment deadline.Each type of tax generally formulates a substantive law, stipulating its specific tax system elements, which are complied with by both parties.For example, in the current tax system, the "Provisional Regulations on Value-Added Tax" have been promulgated for value-added tax.

Tax category is the basic level of research and formulation of tax system, it is the concrete embodiment of tax system and tax policy, and it is also one of the levels of tax system structure research.Each type of tax has its specific functions and functions, and its existence depends on certain objective economic conditions.With the change of objective economic conditions, new types of taxes will emerge, and old types of taxes will also develop, evolve, differentiate, merge, and even disappear.In a period of time, all the tax types of a country or region constitute the tax system of the country or region, and the selection and allocation of the tax types are mainly determined by the social, political and economic conditions of the country in a certain period of time.

At present, my country's tax categories are roughly divided into five categories:
1. Turnover tax.A type of tax that is levied on the turnover or quantity of the taxpayer's commodity production and circulation links, as well as the turnover of non-commodity transactions.Including value-added tax, consumption tax and sales tax.These taxes are usually levied on the taxpayer's sales or operating income in production, circulation or services.

2. Income tax category.Taxes levied on corporate units, production and business income and other accrued income, as well as personal income.Including corporate income tax (applicable to various domestic-funded enterprises such as state-owned enterprises, collective enterprises, private enterprises, joint ventures, and joint-stock enterprises), foreign-invested enterprises and foreign enterprise income tax, personal income tax, etc.These taxes are levied according to the profits obtained by producers and operators or the income obtained by individuals.

3. Resource tax category.It refers to a type of tax levied on units and individuals engaged in resource development within the territory of our country.Including resource tax and urban land use tax.These taxes are levied on those engaged in resource development or using urban land, which can reflect the paid use of state-owned resources and adjust the resource differential income obtained by taxpayers.

4. Property tax category.Property tax is a type of tax levied on the property owned and controlled by legal persons and natural persons.Including property tax, urban real estate tax and inheritance tax (which has not yet been levied by legislation).

5. Behavioral taxes.A general term for taxes that are levied on certain specific behaviors in economic activities.Including vehicle and vessel use tax, stamp duty, deed tax, securities transaction tax, etc.These taxes are levied on specific behaviours.

In addition, there are main taxes and auxiliary taxes.

The so-called main tax category is the symmetry of the auxiliary tax category.A category of taxes that is classified based on the status and role of taxes in the tax system, that is, taxes that dominate and play a leading role in a country's tax system.Its basic characteristics are:
1. It accounts for a large proportion of the total tax revenue.

2. The adjustment range is relatively wide, and it has a wide range of functions. It is the main carrier to reflect the government's tax burden and other policies.

3. Its taxation system is relatively stable, and changes in the taxation system affect changes in the entire taxation system.The main tax category of a country indicates the type of tax system model of the country.The types of main taxes in modern countries mainly include income tax as the main tax, social insurance tax as the main tax, and turnover tax as the main tax.The main tax category may be a tax, or a tax system or tax category.my country's current tax system takes turnover tax and income tax as the main tax categories.

The auxiliary tax category is the symmetry of the main tax category.A category of taxes that is classified based on the status and role of taxes in the tax system, that is, the tax categories or categories that are in an auxiliary position in the entire tax system structure and play an auxiliary role for the main tax category.Its main features are:
1. Has special functions.For the purpose of specific income and individual adjustment, taxation in a certain economic field can make up for the functions that the main tax category cannot replace or perform.

2. The setting is more flexible.Auxiliary taxes involve a small area and a narrow scope of collection, and can be set according to local conditions according to the needs of economic development.

3. The tax burden generally cannot be passed on.The burden is more direct, and it is easy to play a regulating role.

4. Less income.Generally, the proportion of total tax revenue is not large.

The setting of auxiliary taxes depends on the country's need for specific income in a certain period of time or the regulatory purpose determined by specific economic policies.However, in the setting, attention should be paid to the cooperation with the main tax categories, to adapt to the overall requirements of the tax system model, and to strive to simplify and assist the reasonable division of responsibilities among the tax categories.The auxiliary tax types in our country's current tax system include property tax, resource tax and behavior tax.

[links to related words]

Tax refund refers to the refund of the tax that has been collected to the taxpayer.The situations that require tax refund generally include: first, due to the mistakes of the tax authorities, the tax that was overcharged or should not be collected needs to be refunded to the taxpayer; The excess part of the settlement needs to be refunded to the taxpayer; the third is the tax refund as a preferential tax policy, such as the value-added tax export tax refund implemented to encourage enterprises to export.

Tax repayment refers to the repayment of tax payable but unpaid by the taxpayer.

The overdue fine is a proportional additional payment imposed by the tax authorities on taxpayers who fail to pay taxes within the prescribed time limit. It is an enforcement measure, and it can also be understood as a punitive payment that taxpayers should pay for occupying state taxes. interest.

(End of this chapter)