The methods of tax classification mainly include the following:
1, divided into turnover tax, income tax, resource occupation tax, property tax and specific behavior tax according to the tax object.
2. Based on the collection link, it is divided into production link taxation, circulation link taxation, distribution link taxation, consumption link taxation, investment link taxation and property link taxation.
3. According to the tax basis, it is divided into ad valorem tax and specific tax.
4. According to the relationship between tax and price, it is divided into out-of-price tax and in-price tax.
Extended data:
Essence: Taxation is the most important income form and source of national (government) public finance. The essence of taxation is a special distribution relationship formed by the state to meet the needs of the public, rely on the strength of the public, participate in the distribution of national income in accordance with the standards and procedures prescribed by law, and forcibly obtain fiscal revenue.
It embodies a specific distribution relationship between the state and taxpayers in the collection and distribution of tax benefits under a certain social system. Marx pointed out:
1, "Taxation is the economic foundation of government agencies, not anything else."
2. "The economic embodiment of a country's existence is to donate taxes". Engels pointed out: "In order to maintain this public power, citizens need to pay a fee-tax." /kloc-Holmes, an American judge in the 0 th and 9 th centuries, said: "Taxation is the price we pay for civilized society." All these show that taxation plays an important role in national economic life and social civilization.
Baidu encyclopedia-tax