When Emperor Jingdi ascended the throne (BC 156), he ordered that the land rent be halved, that is, the fifteen tax was reduced to thirty tax. Since then, this new land rent rate has become customized in the Western Han Dynasty. In the second year of rent reduction (before 155), Emperor Jingdi ordered that the age when men began to perform corvee service be postponed for three years to shorten the service time. This provision has been used until the Western Han Dynasty and Zhao Han era.
The so-called "fifteen taxes and one tax" means that the landlord collects five tenths of the land output from the tenant farmers, that is, after half of the land output, he pays one tenth of the land output to the state. In other words, the land output is ten shares, and after the landlord and tenant farmers share it 50-50, the land mainly pays a tax to the state. That is, the rent rate is 50% and the tax rate is one tenth. This is the real "fifteen taxes and one". Tenants do not pay taxes and rents to the state. Similarly, the so-called "thirty taxes and one tax" does not mean that the landlord gives one thirtieth of the land output to the state. Instead, it should be understood that the land output is ten, and then the tenant gets seven or three for the land rent, and the landlord pays a tax to the state. That is, the rent rate is 30%, and the tax rate is still one tenth. "Five tenths tax one" and "three tenths tax one" do not mean that the tax rate is one fifteenth or one thirtieth.
In the second and twelfth years of Emperor Wendi's reign, he "exempted half of the land rent" twice, and in the thirteenth year of Emperor Wendi's reign, he also completely exempted the land rent. At the same time, it is not easy to send troops to neighboring hostile countries to maintain peace, so as not to consume national strength. This is a frivolous and generous policy.
Emperor Wen of Han lived a frugal life. There were no clothes in the palace, clothes were not mopped, and cars were not added. The curtains are not embroidered, and it is forbidden to contribute exotic things in the county. Therefore, the expenditure of the state was restrained, and the aristocratic bureaucrats dared not be extravagant, thus reducing the burden on the people. This is a rest and recuperation policy.
Emperor Wenjing also attached great importance to agriculture and ordered many times to persuade farmers to teach mulberry. According to the proportion of registered permanent residence, he set up a number of people, such as Sanlao, Filial Piety and Tian Li, to give rewards and encourage farmers to produce. Reward hard-working farmers and persuade officials to care about agriculture and mulberry trees. Every spring, they personally go to the fields to set an example for the people.
During the Wenjing period, we paid attention to "educating the people with morality". At that time, the society was relatively stable and the people were rich. By the end of Emperor Jingdi's reign, the granary of the country was full, and a large amount of copper coins in the treasury were not used for many years, so that the rope for wearing money was rotten, and the scattered money was countless.
With the recovery and rapid development of production, there has been a stable and prosperous scene that has not been seen for many years. The people's living standards have been greatly improved, and the material foundation of the Han Dynasty has been greatly enhanced. This is the first prosperous period of feudal society. The rule of Wenjing is the highest level of economic and cultural development in the history of China. The rule of Wenjing also laid a solid material foundation for the later conquest of Xiongnu by Emperor Wu of Han Dynasty.
What is the standard of customs tax collection? Basis of tariff collection
Announcement No.43 of the General Administration of Customs 20 10
In order to further standardize the supervision of inbound and outbound personal postal articles and take care of the reasonable needs of senders and receivers, relevant matters are hereby announced as follows:
1. The customs shall collect import tax according to law for personal mailing of imported articles, but the customs shall exempt the amount of import tax applied for below RMB 50 yuan (including 50 yuan).
Two, personal items sent from or sent to Hong Kong, Macao and Taiwan, each time the limit is 800 yuan RMB; Items sent from or to other countries and regions are limited to RMB 1000 yuan each time.
3. If the articles mailed into or out of the country by individuals exceed the prescribed limit, they shall go through the formalities of returning the goods or go through the customs clearance formalities in accordance with the provisions of the goods. However, if there is only one inseparable item in the package, and it exceeds the prescribed limit, and it is really for personal use after examination by the customs, customs clearance procedures can be handled in accordance with the provisions on personal belongings.
Four, import and export of commercial mail, should go through the customs formalities according to the provisions of the goods.
Verb (abbreviation of verb) The contents of this announcement shall be implemented as of September 1 day, 2065438. The original Notice of the General Administration of Customs on Adjusting the Limit and Exemption of Personal Articles in Inbound and Outbound Mail (Order No.774 of the General Administration of Customs [1994]) shall be abolished at the same time.
It is hereby announced.
What are the tax standards for all walks of life? The tax standards of all walks of life in the tax law are as follows (in%):
1、? Agricultural and sideline food processing 3.50
2、? Food and drink
3. Textiles (chemical fibers) 2.25
4, textiles and clothing, leather feathers (velvet) and products 2.95438+0
5, paper and paper products industry 5.00
6, building materials products 4.98
7, chemical products 3.35
8, pharmaceutical manufacturing 8.50
9, plastic products industry 3.50
1 1, nonmetallic mineral products industry 5.50
12, metal products industry 2.20
13, mechanical transport device 3.70
14, electronic communication equipment 2.65
15, handicrafts and other manufacturing industries 3.50
16, electrical machinery and equipment 3.70
17, electricity and heat production and supply industry 4.95
18, commercial wholesale 0.90
19 Commercial Retail 2.50
20. Other 3.5
VAT rate = {[annual output tax+sales of goods exempted from tax refund * effective tax rate of taxable goods-(total annual input tax-total annual input tax transferred out+tax retained at the beginning of the year-tax retained at the end of the year)]/[annual sales of taxable goods or services+sales of goods exempted from tax refund ]} * 100%
Taxation refers to a means for a country to participate in the distribution of national income and obtain fiscal revenue by virtue of its political power in order to meet public needs. The understanding of taxation can be grasped from the following aspects.
In order to perform its functions, the state must have a certain amount of fiscal revenue as a guarantee. Generally speaking, the state obtains fiscal revenue in four forms: taxes, profits, debts and expenses, namely, taxes, profits paid by state-owned enterprises, bonds and various fees. Taxation is the main form of fiscal revenue in most countries. Since the tax reform in China from 65438 to 0994, the proportion of tax revenue in fiscal revenue has basically remained above 90%.
What is the aesthetic standard of Sui Dynasty? The aesthetic standard of Sui Dynasty is that fat is beauty, and fat here is fullness.
Sui Dynasty (581-618,619 or 630) was an important dynasty in China. Because of the cultural, institutional and social characteristics of Tang Dynasty and Sui Dynasty, historians usually refer to these two dynasties as Sui and Tang Dynasties. In 58 1 year, Emperor Jingdi of the Northern Zhou Dynasty abdicated to Emperor Wendi of Sui Dynasty, whose title was Sui, and the Northern Zhou Dynasty perished. In 6 18, Emperor Yangdi abdicated Li Yuan, and in 6 19, Wang abolished Sui and mourned the Emperor, and the Sui Dynasty perished, enjoying the country for 38 years.
What is the tax standard for printing and copying institutions? Business tax 5%
5% of turnover (including tax)
What are the tax standards for all walks of life in the tax law? Generally, the low tax rate will often attract the attention of the tax bureau and can be controlled at no less than 1% (about 1.5% for commercial enterprises). Different industries have different tax rates. Take Tencent Zhongchuang Space as an example, it is like Tencent's entrepreneurial platform. The specific tax rate is:
VAT rate = {[annual output tax+sales of goods exempted from tax refund * effective tax rate of taxable goods-(total annual input tax-total annual input tax transferred out+tax retained at the beginning of the year-tax retained at the end of the year)]/[annual sales of taxable goods or services+sales of goods exempted from tax refund ]} * 100%
Industry early warning tax rate
1 agricultural and sideline food processing 3.50
2 food and drink
3 Textiles (chemical fibers) 2.25
Textiles and clothing, leather feathers (velvet) and products 2.9 1
5 Paper and paper products industry 5.00
6 Building materials products 4.98
7 chemical products 3.35
8 pharmaceutical manufacturing 8.50
9 cigarette processing 12.50
10 plastic products industry 3.50
1 1 nonmetallic mineral products industry 5.50
12 metal products industry 2.20
13 mechanical transport device 3.70
14 electronic communication equipment 2.65
15 handicrafts and other manufacturing industries 3.50
16 electrical machinery and equipment 3.70
17 production and supply of electricity and heat 4.95
18 commercial wholesale 0.90
19 Commercial Retail 2.50
20 Others 3.5
Calculation of enterprise tax rate
At present, it generally refers to value-added tax:
Theoretical tax rate: sales gross profit * 17% divided by sales revenue.
Actual tax rate: actual tax paid divided by sales revenue.
The tax rate refers to the proportion of VAT payable by VAT taxpayers in the current period to the taxable sales income in the current period.
For small-scale taxpayers, the tax rate is the collection rate: 3%, while for ordinary taxpayers, the tax rate is not 17% or 13%, but much lower than this ratio. The specific calculation is as follows:
Tax rate = VAT payable in current period/taxable sales income in current period.
Value-added tax payable in current period = output tax in current period-actual deduction of input tax.
Actual input tax deduction = input tax retained at the beginning+input tax in the current period-input transfer-export tax rebate-input tax retained at the end.
Note 1: For the production enterprises that implement "exemption, credit and refund", the value-added tax payable includes the tax payable for export deduction of domestic products.
Note 2: Under normal circumstances, the VAT payable in this period = the cumulative amount of "transferred-out unpaid VAT"+taxable amount of domestic product export deduction "in the VAT payable sub-ledger.
Early warning tax rate of enterprise income tax industry
Industry early warning tax rate
Leasing industry 1.50%
Special equipment manufacturing industry 2.00%
Professional and technical service industry 2.50%
Professional machinery manufacturing industry 2.00%
Paper and paper products industry 1.00%
Reproduction printing of printing industry and recording media 1.00%
Beverage manufacturing industry 2.00%
Pharmaceutical manufacturing industry 2.50%
Animal husbandry 1.20%
General equipment manufacturing industry 2.00%
Communications equipment, computers and other electronic equipment manufacturing industry 2.00%
Plastic products industry 3.00%
Food manufacturing 1.00%
Business service industry 2.50%
Other manufacturing industries-pipeline industry 3.00%
Other manufacturing 1.50%
Other construction industry 1.50%
Other service industries 4.00%
Other mining industry 1.00%
Leather, fur, feather (velvet) and its products industry 1.00%
Wholesale industry 1.00%
Agricultural and sideline food processing industry 1.00%
Agriculture, forestry, animal husbandry and fishery services 1. 10%
Wood processing and wood, bamboo, rattan, palm and grass products industry 1.00%
Retail 1.50%
Resident service industry 1.20%
Metal products industry-bearing 6.00%
Metal products industry-3.00% in spring
Metal products industry 2.00%
Building materials manufacturing industry-cement 2.00%
Building materials manufacturing industry 3.00%
Construction and installation industry 1.50%
Furniture manufacturing 1.50%
Computer service industry 2.00%
Chemical raw materials and chemical products manufacturing industry 2.00%
Handicraft and other manufacturing industries-Pearl 4.00%
Handicraft and other manufacturing industries 1.50%
Waste resources and waste materials recycling processing industry 1.50%
Non-metallic mineral products industry 1.00%
Textile industry-socks industry 1.00%
Textile industry 1.00%
Textile and clothing, footwear and headwear manufacturing 1.00%
Real estate industry 4.00%
Electrical machinery and equipment manufacturing industry 2.00%
Production and supply of electricity and heat 1.50%
Road transport industry 2.00%
What is the national tax standard for wages? According to the threshold standard of 2000 yuan/month, the tax rate exceeding that of 500 yuan is 5%. For the part exceeding 500 yuan to 5,000 yuan, the tax rate is10%; The first tax deducted more than 200 yuan, which means your salary is more than 4000 yuan. This time, the tax is only deducted by more than 20 yuan, and the salary will not exceed 3000 yuan.
What is the tax standard for sending things back to China from Japan? Levy standard, who sent things back to China from Japan, said: If the import tax on articles is lower than RMB 50 yuan (including 50 yuan), the customs will exempt them.
According to Announcement No.43 of the General Administration of Customs (No.20 20 10/0), the customs shall collect import duties on articles mailed into China by individuals according to law, but if the amount of import duties to be applied is below RMB 50 yuan (including 50 yuan), the customs shall exempt them. If you send it as personal belongings, you shouldn't be taxed. Just mark "gift" on the package
Japan should pay attention to sending things back to China:
1, EMS, the time is related to your location in China. Generally, it takes 4-6 days to go to a big city (such as Beijing and Shanghai), and the cost is related to the weight, about 700 yen per catty. This should be the fastest and most expensive.
2.SAL takes about two weeks, and it costs about 600 yen per catty.
3. The delivery time is about one month. One kilogram is about 400 yen.
All of the above can be handled at the local post office! You can choose according to your actual situation.
What was the system of selecting officials in the period of Emperor Wu of the Han Dynasty? What are the criteria for selecting officials? 1. The official selection system in the period of Emperor Wu of the Han Dynasty was an inspection system. Procuratorial system was an ancient system for selecting officials in China, which was established in the first year of Yuanguang (BC 134). The imperial examination system is different from the official system in the pre-Qin period and the imperial examination system established in the Sui and Tang Dynasties. Its main feature is that local governors inspect and select talents at any time within their jurisdiction and recommend them to superiors or the central government, and appoint official positions after probation and examination.
2. When Emperor Wu of the Han Dynasty elected officials, filial piety was the criterion, so the checkpoint system was also called "fostering filial piety".
3. Limitations of the procuratorial system:
(1) The world is big and there are many sages. It is impossible to recommend all the sages to the court. There are still many unknown talents in rural areas who are buried and have no lifelong appointment, resulting in the loss and waste of talents;
(2) The investigation of scholars' moral quality is the premise of the procuratorial system, but it is not easy to do it well, because it is difficult to make a pertinent evaluation of people's moral quality;
(3) With the widespread implementation of the procuratorial system, local towns and villages tend to comment, and celebrities "talk" about Tibetan characters, ignoring reality and making empty comments;
(4) In the later period, the disadvantages of procuratorial system became more and more serious. By the middle and late Eastern Han Dynasty, local voting rights were controlled by a few ministers and prominent families.