2. stamp duty
3. Consumption tax on cigarettes (cigars, shredded tobacco), other alcoholic beverages, alcoholic beverages, cosmetics, precious jewels and jade, firecrackers, fireworks, automobile tires, motorcycles, automobiles, golf balls and equipment, high-end watches, yachts, wooden disposable chopsticks and solid wood floors.
4. Tariffs
5. VAT
6. Business tax
Question 2: What is an ad valorem tax? Ad valorem taxes include: value-added tax, business tax, property tax and urban land use tax.
Question 3: What is an ad valorem tax? There is no "ad valorem tax", only ad valorem tax. The so-called ad valorem tax is calculated according to the amount formed by the sales price. For example, the previous resource tax in Xinjiang was levied by quantity, that is, the amount of one ton of sales was changed from 20 10. It is ad valorem, that is, one ton of sales, which is levied according to the sales price. At present, the liquor sold is priced according to the quantity. Fixed tax * sales+fixed tax rate * sales price
Question 4: What is an ad valorem tax? Ad valorem taxes include: value-added tax, business tax, property tax, urban land use tax, etc.
Question 5: What is specific tax? What is an ad valorem tax? Specific tax is a tax levied according to the weight, quantity, capacity, length and area of goods. The calculation formula of specific tax amount is: tax amount = quantity of goods × unit specific tax.
Ad valorem tax is a tariff levied according to the price of imported goods. Its tax rate is expressed as a percentage of commodity prices. The calculation formula is: tax amount = total commodity value × ad valorem tax rate.
Generally speaking, specific tax is to calculate tax according to the quantity of goods, which has nothing to do with its economic value;
Ad valorem tax is based on the sales price of goods, and its tax rate is generally expressed as a percentage, which is directly related to the price of goods.
Question 6: What is the difference between ad valorem tax and specific tax? 1. Specific duty is a tariff levied according to the weight, quantity, capacity, length and area of goods. Among them, weight is the most commonly used unit of measurement. Some countries adopt the gross weight method, others adopt the net weight method, or adopt the method of "taking gross as net". The calculation formula of specific tax amount is: tax amount = quantity of goods × unit specific tax. For example, according to the EU tariff regulation 1992, a tariff of 40 European currency units is levied per 100 liter of champagne. China also adopts specific tax standards for imported goods such as beer, crude oil and photographic films. Specific tax is characterized by simple procedures, no need to review the specifications, quality and price of goods, and easy calculation. Because the unit tax is fixed, the import of low-grade goods with poor quality and low price is subject to the same tariff as that of high-grade goods, which makes the import of low-grade goods unfavorable and thus has greater protection. The decrease of domestic prices, because the tax amount is fixed, the tax burden is relatively increased, which is not conducive to imports and the protection role is strengthened. For this reason, specific tax is widely used in some countries, which is widely used in the import of food, beverages and animal and vegetable oils. About 33% of tax items in the United States are subject to specific tax; Norway's specific tax also accounts for 28%. Because most of the export commodities of developing countries belong to higher grades, they have to bear much higher specific tax burden than developing countries. Specific tax is equivalent to ad valorem tax. 2. Ad valorem tax is a tariff levied according to the price of imported goods. Its tax rate is expressed as a percentage of commodity prices. The calculation formula is: tax amount = total value of goods × ad valorem tax rate. According to the provisions of China's tariff code 1997, the taxable amount of sunglasses under tariff code 9004. 1000 is 20% of its import duty-paid price. Ad valorem tax is the symmetry of specific tax. It is based on the value or price form of the tax object, and the collection is calculated according to a certain proportion. It is classified according to the tax standard. With the development of commodity monetary economy, monetary tax gradually replaces physical tax. Ad valorem tax is widely used. Most taxes in People's Republic of China (PRC), such as product tax, value-added tax, business tax, property tax and urban land use tax, are ad valorem taxes. Under the condition of commodity economy, the price of commodities is not single, and how to determine taxable value is often directly related to the interests of both sides. Ad valorem taxes are generally based on actual prices. For example, China's product tax stipulates that industrial products are taxed according to the actual sales price of the products; Taxable agricultural products purchased shall be taxed at the actual purchase price. In some special cases, the choice of taxable value of ad valorem tax needs to be coordinated with other relevant policies. For example, the taxable value standards adopted by countries all over the world are quite different, which are generally divided into three types: CIF, FOB and legal price. Choosing price as the tax basis should not only conform to international rules, but also consider the country's foreign trade policy and fiscal revenue. Differences: ① Ad valorem tax is conducive to ensuring fiscal revenue. Even in the case of inflation, the tax base will increase with the rise of prices, so that taxes will not be affected by depreciation. ② The ad valorem tax burden is relatively fair. 1) Ad valorem tax is a tax levied according to a certain proportion based on the price of the taxable object. Such as value-added tax, business tax and customs duties. 2) Specific tax is a tax with a fixed tax amount according to the quantity (weight, area and number of pieces) of the tax object. Such as resource tax, vehicle and boat tax, land use tax, etc. 3) Ad valorem tax Generally speaking, the higher the price of the tax object, the more tax revenue, the lower the price and the less tax revenue. The tax burden is more reasonable, but it is not conducive to promoting enterprises to improve commodity packaging, because after improving commodity packaging and raising prices, the tax burden will also increase. Specific tax is conducive to encouraging the improvement of commodity packaging, and the calculation is relatively simple. However, if the tax is not graded or classified too coarse, the tax burden is unfair and the classification is too fine, it will make the work of formulating tax amount too complicated.
Question 7: Which taxes are levied by quantity and which taxes are levied by ad valorem? According to China's current tax law, except for some tariffs, resource tax, consumption tax, vehicle and vessel use tax, stamp duty and salt tax, other taxes are basically ad valorem taxes, typical ad valorem taxes are value-added tax, business tax and so on.
Question 8: Is the consumption tax levied ad valorem? The consumption tax rate includes proportional tax rate and fixed tax rate. 1. Proportional tax rate: applicable to most taxable consumer goods 1%-56% 2. Fixed tax rate: applicable to beer, yellow wine and refined oil (gasoline and diesel oil) 3. Compound tax rate: applicable to grain wine, potato wine and class A and B cigarettes. Correct answer: CD.
Question 9: What are the main taxes classified according to the nature of the tax object: turnover tax (mainly: value-added tax, consumption tax, business tax and customs duty), income tax (enterprise income tax and personal income tax), resource tax (resource tax, urban land use tax and farmland occupation tax), behavior tax (stamp duty, vehicle and vessel use tax) and property tax (real estate tax and deed tax). Divided by tax management and use authority: divided by the relationship between tax and price: in-price tax (consumption tax) and out-of-price tax (value-added tax); divided by tax standards: ad valorem tax (value-added tax, business tax, customs duty) and specific tax (resource tax, vehicle and vessel use tax); divided by whether the tax burden is passed on: direct tax (income tax) and indirect tax (value-added tax, consumption tax).
Question 10: What taxes are there in China at present? The concept of each tax? The main factors that constitute a tax type are the tax object, taxpayer, tax item, tax rate, tax payment link, tax payment period, payment method, tax reduction and exemption, and illegal treatment. Different tax objects and taxpayers are the main signs to distinguish one tax from another, and they are often the origin of tax names. At the same time, each tax has its specific functions and functions, and its existence depends on certain objective economic conditions. At present, China's tax revenue is divided into five categories: turnover tax, income tax, resource tax, property tax and behavior tax. There are *** 18 kinds of current taxes in China, namely: value-added tax, consumption tax, business tax, enterprise income tax, personal income tax, resource tax, urban maintenance and construction tax, property tax, stamp duty, urban land use tax, land value-added tax, vehicle and vessel tax, tonnage tax, vehicle purchase tax, customs duty, farmland occupation tax, deed tax and tobacco tax. Only individual income tax, enterprise income tax and travel tax have passed the legislation of the National People's Congress, and most other tax matters are stipulated by administrative regulations, rules and normative documents.
China's tax classification mainly includes:
1. Classification by tax object:
Turnover tax: a tax levied on the production and non-production of goods (the main taxes in China's tax structure include value-added tax, consumption tax, business tax and customs duties, etc.). ).
Income tax: also known as income tax, refers to a kind of tax with various incomes as the taxation pair (the main taxes in China's tax system structure, including corporate income tax, personal income tax and other taxes).
Property tax: refers to a tax (including inheritance tax, property tax, deed tax, vehicle purchase tax, vehicle and vessel tax, etc.). ) that is, the property owned or controlled by taxpayers is the object of taxation and classified according to the object of taxation.
Behavior tax: refers to a kind of tax levied on some specific behaviors of taxpayers (such as urban maintenance and construction tax, fixed assets investment direction adjustment tax, stamp duty, slaughter tax and banquet tax, etc.). ).
Resource tax: refers to a tax levied on units and individuals engaged in resource development in China (such as resource tax, land value-added tax, cultivated land occupation tax, urban land use tax, etc.). ).
2 according to the tax classification as the standard calculation basis:
? Specific tax: refers to a tax levied at a fixed tax rate based on the number of tax objects (weight, area and number of pieces). The specific tax rate is fixed and has the advantage of simple calculation. Such as China's current resource tax, travel tax, land use tax and so on.
? Ad valorem tax: refers to an ad valorem tax levied according to a certain proportion based on the price of the tax object, with a proportional tax rate and a progressive tax rate, and the tax burden is reasonable. Such as China's current value-added tax, business tax, customs duties and various income taxes. Classification according to the relationship between tax and price:
? In-price tax: refers to the kind of tax whose tax is within the taxable commodity price and is an integral part of the commodity price. Such as China's current consumption tax, business tax, customs duties, etc.
? Extra-price tax: refers to a tax that is not included in the commodity price and is not part of the commodity price. For example, the current value-added tax in China (the combination of price and tax of goods at present cannot deny the nature of value-added tax).
3 according to whether there is a separate tax object as the standard classification.
? Regular tax: refers to the tax that has no connection with other taxes, has a specific tax object, and is levied independently according to the prescribed tax rate. The collection of surcharge or local surcharge should be based on positive tax. The current taxes in China, such as value-added tax, business tax and agricultural tax, are all positive taxes.
? Additional tax: refers to the tax levied in a certain proportion with a certain tax. For example, the Income Tax for Enterprises with Foreign Investment and Foreign Enterprises stipulates that enterprises should pay local income tax at the same time as paying enterprise income tax at the prescribed enterprise income tax rate. The local income tax paid is an additional tax.
4 according to the tax management and use authority as the standard classification.
? Central tax: refers to a kind of tax that is collected by the local government, managed by the central government or completely dissolved by the central government. For example, the current tariffs and consumption taxes in China. This kind of tax generally has a large income and a wide range of collection.
? Local tax: refers to a tax collected and managed by the local government. For example, China's current personal income tax, slaughter tax and banquet tax (strictly speaking, there are only slaughter tax and banquet tax in China's local taxes at present, and the banquet tax has expired according to the order of the State Council, People's Republic of China (PRC) 5 16). This kind of tax revenue is generally stable and closely related to local economic interests.
? * * * Tax enjoyment: refers to a kind of tax whose management right and use right are owned by the central and local governments at the same time. Such as China's current value-added tax and resource tax. This tax directly involves the central and local governments ... >>