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Taxes and Their Importance in Financial Systems

Explore the concept of taxes, their classification, collection, and management, as well as ways to legally minimize tax liability. Discover key tax types such as value-added tax, income tax, property tax, and consumption tax.

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Taxes and Their Importance in Financial Systems

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  1. 浅谈“税” 汪雁行 俞章青 李啟翠

  2. 汪雁行：主要税种的知识 俞章青：税的基础知识，分类 李啟翠：税的征收及管理

  3. Warm up “女子年十五以上至三十不嫁,五算。” 女子15岁不婚，到30岁分为五等，每升一等加一算，过30则加到五算即600钱

  4. 税收 税收是国家为了实现其职能，凭借政治权利按照法律规定的标准，无偿取得财政收入的一种特定分配方式。

  5. 构成要素 • 纳税义务人（扣缴义务人，负税人） • 征税人 • 征税对象 • 税目 • 税率 • 计税依据 • 纳税地点

  6. 税的分类 （按征税对象的不同） 1.流转税：增值税，消费税，营业税，关税 2.所得税：企业所得税，个人所得税 3.财产税：房产税，契税 4.特定行为税：车船使用税，车辆购置税，印 花税 5.资源税类：城镇土地使用税

  7. 增值税 • 消费型增值税 • 征税对象 • 征税范围 • 纳税人（一般纳税人和小规模纳税人） • 税率（17%，13%，3%）

  8. 增值税 • 特殊销售方式下销售额的确定（折扣销售，以旧换新，还本销售，以物易物） • 进项税额和销项税额 应纳税额=当期销项税额-当期进项税额

  9. 消费税 • 特别消费税 • 14个税目 烟，酒及酒精; 化妆品，贵重首饰及珠宝玉石，小汽车，摩托车，高尔夫球及球具，高档手表，游艇; 成品油，木制一次性筷子，实木地板，鞭炮烟火; 汽车轮胎; 税率（比例税率，定额税率，复合计征）

  10. 个人所得税 • 征税对象： 工资薪金，个体工商户的生产经营，对企事业单位的承包经营承租经营，劳务报酬，稿酬 ，特许使用费所得，利息股息红利，财产租赁，转让，偶然所得。

  11. 每月收入额减去3500元后进行计算 应纳税额=应纳税所得额*税率-速算扣除数 工资薪金

  12. 税款征收 • 纳税申报（直接，邮寄，数据电文） • 征收（查账，查验，查定，核定） • 税款征收措施 加收滞纳金 保全措施：冻结存款，扣押财产 强制执行：从存款中扣除，扣押查封，依 法拍卖变卖财产

  13. 合理避税 发放非货币性的福利 费用报销 股息红利

  14. Thank you！！！

  15. Q & A

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