1. A short story or knowledge about international taxation

A little knowledge about international taxation

1. International taxation: International taxation refers to two or two The above countries***, in the taxation relationship formed by separately taxing multinational taxpayers engaged in international economic activities based on their respective taxing powers, the tax distribution relationship between countries.

2. Tax jurisdiction: Tax jurisdiction refers to the power possessed and exercised by the state in taxation, including tax legislative power and collection management power. It is an important part of the national government and the embodiment of the national government in the field of taxation.

3. International tax agreement: An international tax agreement is an agreement between two or more countries or regions to coordinate tax distribution relationships between them, based on the principle of equality and mutual benefit, through ** * A written agreement signed between parties that determines their respective rights and obligations.

4. Transfer pricing: Transfer pricing refers to the pricing of transactions within a multinational company or group company. Also known as transaction pricing between related enterprises (affiliated enterprises, related parties).

5. Thin capitalization: Thin capitalization, also known as capital dilution, means that when taxpayers raise funds for investment and operations, they try to use borrowing instead of issuing stocks or using their own funds to try to expand investment. The proportion of debt capital in the total amount is reduced, the proportion of property capital is reduced, and profits are artificially adjusted to reduce the tax burden.

6. Anti-tax avoidance: "Anti-tax avoidance" mainly refers to the state's continuous improvement of tax laws, regulations and related laws, regulations, management systems and operating procedures to curb tax losses, stabilize the tax base, and safeguard national rights and interests. and promote fair and orderly competition in the market and achieve effective tax source monitoring.

2. Please write a short tax-related story of two to three hundred words, the shorter the better, so that people can understand some tax-related knowledge after reading it

Qu Tu Tu Xin

A guest visited someone's home and saw that the chimney on the host's stove was straight and there were a lot of wood next to it. The guest told the owner that the chimney had to be reshaped and the wood had to be removed, otherwise there might be a fire in the future, but the owner didn't say anything.

Soon there was a fire in the owner’s house, and the neighbors rushed to put out the fire. Finally, the fire was put out, so the owner cooked sheep and slaughtered cattle and entertained the neighbors to reward them for their efforts in putting out the fire, but did not ask for their original suggestions. He is the one who removes the timber and re-curves the chimney.

Someone said to the host: "If you had listened to that gentleman, there would be no need to prepare a banquet today, and there would be no fire damage. Now you will be rewarded based on your merits. The person who originally gave you advice has not been thanked. It’s really strange that the person who put out the fire is a guest!” The host suddenly realized and hurriedly invited the guest who gave the suggestion to come and have a drink.

(Note: When an enterprise faces a tax crisis, it needs people to "put out the fire". However, if the enterprise promptly discovers problems in daily tax management work and listens to the opinions of the "chimney changer" in a timely manner, it may not be necessary at all. It will catch fire, and the cost of tax management will be much lower!)

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3. Is there a comprehensive easy-to-remember jingle on the basics of tax law in 2018? I hope Can you share it?

There is a lot of tax law knowledge and it is very complicated. In order to facilitate memory, here is a summary that is easy to remember. The interesting recording method is very simple and easy to remember, as follows:

1. Tax law Consumption tax

What products are subject to consumption tax?

Mantra: "Three men and three women go to drive"

Three men: cigarettes, wine and alcohol, firecrackers and fireworks

Three women: cosmetics, skin care and hair care products, Precious jewelry and jade jewelry

Go and drive: cars, motorcycles, car tires, gasoline and diesel

2. Other tax laws

Some small taxes It cannot be included in the "payable - payable" account. It needs to be entered into the expense account. The following are the four taxes that are recorded in the management fee:

Mantra: "When we have money, we will You can have a house, a car, land and flowers” ??

Having a house: property tax

Having a car: vehicle and vessel use tax

Having land: land use tax

Youhua: stamp duty

3. Value-added tax in tax law

In the calculation of value-added tax, the three different tax rates that can be deducted are: Freight: 7 , Waste materials: 10, Duty-free agricultural products purchased from agricultural producers 13 These three are easy to confuse:

The formula is as follows:

"Good luck today" (7)

“Going out to pick up waste” (10)

“Picking up 13 agricultural products” (13)

4. Value-added tax in tax law

View The acts of selling goods together include:

① Giving goods to others for sale on consignment

② Selling goods on consignment

③ Having two or more institutions and implementing unified Taxpayers for accounting transfer goods from one institution to other institutions for sale, except where the relevant institutions are located in the same county (city)

④ Using self-produced or entrusted processing of goods for non-taxable purposes Project

⑤ Use self-produced or commissioned processing or purchased goods as investments...

⑥ Distribute self-produced or commissioned processed or purchased goods to shareholders or investors

⑦Use self-produced or entrusted-processed goods for collective welfare

⑧Give self-produced or entrusted-processed or purchased goods to others for free

Formula: two generations ( ①.②.) Two sales (③) Non-allocation (④.⑤.⑥.) Several (sets) given to others (⑦.⑧.)

5. Value-added tax in tax law

The first six items of input tax that are not allowed to be deducted:

Tips: Fixed assets are exempt from several non-fei

Solid (fixed assets) are exempt (tax-free items) are (non-) Taxable items)

How many (collective welfare) items (personal consumption) are not (5. Purchases with abnormal losses) are not (6. Products with abnormal losses)

Very happy Answers for you

4. Knowledge about taxation

The role of taxation is the external manifestation of taxation functions under certain economic conditions

In different histories. In different stages, the tax function plays different roles. At this stage, the role of taxation is mainly reflected in the following aspects: 1. Taxation is the main form and tool for the state to organize financial revenue. Taxation plays an important role in ensuring and realizing financial revenue.

Because taxes are mandatory, free and fixed, they can ensure the stability of income; at the same time, tax collection is very extensive and can raise fiscal revenue from multiple sources.

2. Taxation is one of the important levers for the state to regulate the economy. Through the setting of tax categories and regulations on tax items, tax rates, mark-ups or tax exemptions, the state can regulate social production, exchange, distribution and consumption, and promote the health of the social economy. develop.

3. Taxation plays the role of safeguarding state power. State power is a necessary condition for the generation and existence of taxation, and the existence of state power depends on the existence of taxation. Without taxation, the state machinery cannot function effectively.

At the same time, tax distribution is not distributed according to the principle of equivalence and the principle of ownership? But by virtue of political power? Adjust material interests to reflect what the state supports and restricts, so as to achieve the purpose of maintaining and consolidating state power. 4. Taxation has the function of supervising economic activities. In the process of collecting taxes, the state must, on the one hand, find out the situation, correctly calculate and collect taxes; on the other hand, it must find out whether taxpayers are in the process of production and operation, or when paying taxes. problems in the payment process.

The national tax authorities can take measures to correct problems discovered during the tax collection process, or they can notify taxpayers or *** relevant departments to solve them in a timely manner.

5. Famous taxation quotes

1. One must be passionate in order to conduct one’s affairs and perform one’s duties impartially without any selfishness.

2. Innovation is the eternal theme of mankind, and dedication is the most beautiful melody of life.

3. Among the easiest things in the world, procrastination is the least laborious.

4. Taxation and enterprises work together to build a harmonious society and create a better tomorrow together.

5. Contribution is the only indicator of life value, not constant based on time.

6. Work diligently for the people; serve taxpayers in a down-to-earth manner.

7. From the first day we wear tax uniforms, the responsibility is on our shoulders.

8. Achieve yourself by gathering wealth for the country, and realize your value through innovation and dedication.

9. No matter how good the seeds are, if they are not sown, they will not bear fruit.

10. The heart is like a scale, the law enforcement is as fair as water, and the person is like a mirror, self-disciplined and honest like jade.

11. levy for the country and collect for the country with one heart, take from the people and use them for the people.

12. It is better to take the lead and do one thing than to command ten times; it is better to do one thing well than to talk a thousand words.

13. Every word and deed is related to the image of the national tax, and every emotion is related to the relationship between collection and payment.

14. The silence of the pond is difficult to hit thousands of waves; a broad mind can accommodate all things in the universe.

15. Power is a tool to serve the people, and position is a platform to serve the people.

16. Heaven knows, earth knows, you know, I know; body is right, mind is right, people are right, and things are right.

17. Righteousness is the image of a person, integrity is the backbone of a person, and vitality is the hope of a person.

6. Tax knowledge

I don’t know what you want to ask?

What tax knowledge should salaried workers know?

In economic life, taxation has penetrated into many aspects of our lives. So as a modern citizen, what taxation knowledge should you know?

Salary earners may think that they will be relieved by paying less tax. Personal income tax is withheld and paid by the company. Other taxes often have little to do with you. In fact, tax knowledge is not redundant. It is an important tool for home financial management. For example, after deducting 800 yuan of pre-tax deductions from wages and salaries, how is the tax rate determined? After checking the tax regulations, we know that a progressive tax rate of 5 to 45 applies; while the tax rate for labor remuneration income, author remuneration income, royalty income, interest income, etc. is all 20.

For your property insurance contract, you should pay stamp tax at 1‰ of the insurance premium income; for technology contracts, you should pay stamp tax at 0.3‰ of the amount stated in the contract; for property rights transfer documents, you should pay stamp tax at the amount stated in the document. Stamp tax of 0.5‰ is paid; license photos (such as business licenses, house ownership certificates, etc.), each decal is 5 yuan.

Ordinary citizens are often involved in deed tax in their lives. The taxpayers of deed tax are the units and individuals who bear the land use rights or house ownership. The scope of taxation is mainly the transfer of land ownership and the sale, gift, and exchange of houses. The tax rate is 3.

Another tax that is highly relevant to the lives of ordinary citizens is the vehicle and vessel use tax. The taxable items of the vehicle and vessel use tax are various vehicles owned and used by citizens in China. For example, passenger cars are taxed at 320 yuan per year; two-wheel motorcycles are taxed at 60 yuan per year; non-motor vehicles (bicycles, mopeds) are taxed at 8-16 yuan per vehicle.

Do citizens without a business license do not need to pay business tax? The tax law tells us that the tax rate is 5 for both the transfer of intangible assets and the sale of real estate. In addition, if the luggage, personal postal items and other personal items of incoming citizens exceed the tax-free limit stipulated by the state, they must pay import taxes on luggage and postal items, which includes customs duties, value-added tax and consumption tax.

Ordinary citizens are involved in so many types of taxes, and industrial and commercial households engaged in production and business activities should be familiar with taxes. Self-employed individuals engaged in commercial operations must first pay value-added tax based on 4% of sales; self-employed individuals engaged in the service industry must pay business tax based on 5% of operating income. In addition, individual industrial and commercial households usually have to pay urban maintenance and construction tax and land use tax that varies to a certain extent.

Individual industrial and commercial households also have to pay personal income tax. Income from production and business operations should be taxed according to the five-level progressive tax rate of 5-35, while the tax rate for dividends, bonus income, and property rental income is 20

7. Knowledge about taxation

Taxation: It is a means for the state to obtain fiscal revenue free of charge in accordance with legal standards in order to fulfill its functions. It is a means for the state to participate in the distribution and reorganization of national income by virtue of its political power. A specific distribution relationship formed by distribution.

The key points of the concept of taxation can be expressed in five points:

1. Taxation is the main form of fiscal revenue;

2. The basis for tax distribution is The political power of the country;

3. Taxation is a distribution relationship established by law;

4. Taxation takes the form of physical or monetary collection;

5. Taxation has three basic characteristics: mandatory, gratuitous and fixed.

Taxation has three main functions:

1. Raising national fiscal revenue is the basic function of taxation. Relying on political power, the state uses taxation to extract a portion of social net income from national income to ensure the reproduction of the national economy.

2. Economic functions. While taxation raises national revenue, it can also regulate the distribution of social resources among different economic components, different regions, different units and individuals to achieve the economic goals of social development.

3. Supervision function. Tax distribution involves all fields of production, circulation, and distribution. Through the increase or decrease in income, changes in tax sources sensitively reflect the development trends of the national economy, and various effective measures are used to promote the normal progress of social production.

8. Knowledge about taxation

Taxation is obtained from the people and used for the people.

The role of taxation,

1. Taxation is the main source of national finance and an important financial guarantee for the country to carry out social construction, develop social welfare undertakings, and rescue natural disasters

2. To build and develop a socialist market economy, it is also necessary to regulate economic operations through taxation to achieve sustained, rapid and healthy development of the national economy.

3. The state effectively supervises taxpayers’ economic activities through taxation

yíngyèshuì

The concept of business tax:

Business tax is A tax levied on the turnover obtained by entities and individuals that provide taxable services, transfer intangible assets, or sell real estate within the territory of my country. Business tax is a major tax in the turnover tax system.

Characteristics of business tax:

(1) Wide scope of taxation and universal tax sources

The taxable scope of business tax includes the provision of taxable services and transfers within the territory of my country Intangible assets and the business activities of selling real estate involve the wide range of the tertiary industry in the national economy. The tertiary industry is directly related to the daily lives of urban and rural people, so the scope of business tax collection is broad and universal. With the continuous development of the tertiary industry, business tax revenue will also gradually increase.

(2) The tax calculation is based on turnover, and the calculation method is simple

The tax calculation basis for business tax is the turnover of various taxable service income and the transfer amount of transferred intangible assets , sales of real estate (the three are collectively referred to as turnover), tax revenue is not affected by costs and expenses, and the revenue is relatively stable. Business tax adopts a proportional tax rate and the calculation method is simple.

(3) Designing tax items and tax rates based on industries

Business tax is different from other turnover taxes in that it does not set tax items and tax rates based on the types and varieties of commodities or taxable items. Based on the comprehensive operating characteristics of taxable services, different tax items and tax rates are designed according to different business industries. That is, if the industry is the same, the tax items and tax rates are the same; if the industry is different, the tax items and tax rates are different. The overall level of business tax rate design is relatively low.

The taxpayer's turnover is all the price and extra-price fees collected from the other party when the taxpayer provides taxable services, transfers intangible assets, or sells real estate; however, the following circumstances are excepted:

(1) If a transportation enterprise transports passengers or goods out of the territory of the People's Republic of China and changes the transportation of passengers or goods to another transportation enterprise abroad, the balance of the full freight minus the freight paid to the carrier shall be the business. Forehead.

(2) If a tourism enterprise organizes a tour group to travel outside the People's Republic of China, and the group is picked up by another tourism enterprise overseas, the full travel fee minus the amount paid to the group-taking enterprise shall be The balance after travel expenses is turnover.

(3) If the general contractor in the construction industry subcontracts or subcontracts the project to others, the balance of the total contract amount of the project minus the price paid to the subcontractor or subcontractor shall be turnover.

(4) For on-lending business, the turnover is the balance after loan interest minus borrowing interest.

(5) For foreign exchange, securities and futures trading business, the turnover shall be the balance of the selling price minus the buying price.

(6) Other circumstances specified by the Ministry of Finance.

The following items are exempt from business tax:

(1) Nurturing services, marriage introductions, and funeral services provided by nurseries, kindergartens, nursing homes, and welfare institutions for the disabled;

(2) Services provided by individuals with disabilities;

(3) Medical services provided by hospitals, clinics and other medical institutions;

(4) Provided by schools and other educational institutions Educational services, services provided by student work-study programs;

(5) Agricultural mechanical farming, drainage and irrigation, pest control, plant protection, agricultural and animal husbandry insurance and related technical training services, breeding and disease prevention of poultry, livestock and aquatic animals ;

(6) Ticket revenue from cultural activities held by memorial halls, museums, cultural centers, art galleries, exhibition halls, calligraphy and painting academies, libraries, and cultural relics protection units, and ticket revenue from cultural and religious activities held by religious sites.

In addition to the provisions of the preceding paragraph, business tax exemption and tax reduction items shall be stipulated by the State Council. No region or department may stipulate tax exemption or tax reduction items.

9. Basic knowledge of taxation

Due to space limitations, I will give you a few layers of framework to see if it is useful to you:

1. The concept of tax law. It is a general term for the legal norms that regulate tax relations formulated by state power agencies and basically authorized administrative agencies. Its core content is the distribution of tax benefits.

2. The essence of taxation. Taxation is a form of state distribution of social products by virtue of political power or public power.

Taxation is a form of distribution that meets the needs of social public welfare; taxation is indirect repayment (gratuitous), compulsory (mandatory), and statutory (fixed).

3. The generation of taxes. Taxation comes with the creation of a country. The material premise is that society has surplus products, the social premise is that there are regular public needs, the economic premise is that there are independent economic interest subjects, and the upper level condition is that there is mandatory public power. Taxation in China only appeared when Lu Xuangong implemented the "initial tax per mu" in the Spring and Autumn Period in 594 BC to establish private ownership of land.

4. The role of taxation. As one of the economic levers, taxation has the function of regulating income distribution, promoting resource allocation, and promoting economic growth.

5. Seven elements of the tax system

1. Taxpayers, also known as taxpayers, refer to those who have tax obligations under the tax law and pay taxes directly to the tax authorities. Natural person, legal person or other organization