The number of tax categories in our country is not in question
Source: Internet
Author: User
China's tax categories, the authorities do not know? Various departments have different opinions and the tax authorities question: there is no legal tax on how to come to the statutory taxes Yangcheng reporter Chilimei reported: This is a difficult to understand the phenomenon: in the tax legislation, the right to levy taxes, such as the power of high concentration at the national level of the tax system, "our country today how many taxes" this problem, There is no uniform answer. The authorities have different opinions. A senior high school student in Guangzhou has been interested in a problem in the politics of economic life: textbook mentions that the current tax in China is divided into turnover tax, income tax, resource tax, property tax, behavior taxes of the five categories of more than 20 kinds. So, how many kinds of taxes are there? After some online search, the children and their parents found that a wide variety of statements, even the Ministry of Finance and the State administration of taxation on the official website of the statement is not the same! "China's Financial Fundamentals" section of the Ministry of Finance's website says: "At present, there are 19 categories of taxes in China, of which 16 are levied by the tax authorities, duties and tonnage of ships are levied by the customs, and the value-added tax and consumption tax of imported goods are represented by the Customs department." After that, the names of the 19 taxes were listed and briefly introduced. In the State administration of taxation website, in the "tax publicity-China Tax Introduction" column is this description: "At present, China's total value-added tax, consumption tax, business tax, Enterprise income tax, personal income tax, resource tax, urban land use tax, property tax, urban real estate tax, urban maintenance and construction tax, farmland occupation tax, land VAT, 20 taxes such as vehicle purchase tax, travel tax, stamp duty, tax deed, tobacco duty, tariff, tonnage tax, and fixed assets investment direction tax, 17 of which are levied by the tax department. Fixed assets Investment direction tax the decision of the State Council to suspend levy since 2000. "That is to say, China has a total number of taxes, the Ministry of Finance said 19, and the general administration of Taxation said 20." Reporters to the two departments listed in the comparison of the taxes found that there is a tax general administration of taxation mentioned, and the Treasury did not mention that the tax is "urban real estate tax." The reporter also found that, May 5, 2010, the Beijing Municipal Administration Bureau website "Tax Encyclopedia-China tax System" column introduced our "tax setting", said: "At present, China's tax system has a total of 25 kinds of tax, according to its nature and role can be divided into eight categories ..." its argument is not only different from high school textbooks, but also with the Treasury, The State administration of taxation also has different accounts, and the website has also included the inheritance tax that has not yet been enacted and the agricultural tax that has been abolished. Industry insiders can not say how the tax department staff responsible for tax collection and management will answer the question "How many taxes do we have today?" These staff's answer is also different: Some say there are more than 30 kinds, some say more than 20 kinds of, some said only know the tax levied taxes, others to ask the local tax department, and some of the relevant information to enumerate, but said that while the discovery insideCapacity has expired ... Reporters on the Ministry of Finance and the State administration of taxation "different" question ——— "the No. 546 order of the State Council in December 2008 has declared the urban real estate tax interim law, since January 1, 2009 abolished." In that case, is the urban real estate tax now a statutory tax? If not, why does the general administration of taxation include it in the 20 taxes and keep the latest tax laws in the column of the "Tax Law library-city real estate tax" in its website? If so, why does the Treasury not list it? No one can say why. "In recent years, the relevant departments do attach great importance to how to collect taxes, how to promote information construction, how to strengthen the ranks of the work, but for the taxpayer-oriented tax publicity work of the unified standardization problem has not been paid enough attention." What is the statutory tax on the absence of a statutory tax? Like how many taxes such a major issue, there is no one unified statement, the following in the understanding of not disorderly, this situation will inevitably affect the authority of our tax law and seriousness, and ultimately affect the tax law enforcement and law-abiding issues. The tax authorities have commented on this.
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