Today, I’m going to write about a common problem that we never pay attention to in our daily life — taxes

About tax I think everyone more or less should understand some, but in-depth understanding of the estimate is not much, I am here although I do not intend to in-depth but want to use the most popular plain words to tell you about the tax problems we usually encounter… Clap your hands 👏 welcome ~~~

I’m not going to elaborate too much on the theoretical concepts, it’s useless, we’re going to make it easy to understand.

Let’s get down to business…

First of all, with the question, what is a tax? What are the taxes? Why taxes? When is the tax collected? Who should pay the tax? What you don’t have to pay or what you do have to pay tax on and what you don’t have to pay tax on.

Though but many theories, but the theory or theories, or to explain why the government want to tax, in addition to our own things such as life and the government to provide us with free stuff, such as some public resources and public facilities and so on, there are problems such as the girl need to go to government to help solve, etc.). The expenditures of these activities are supported by taxes, so the government is a form of financial revenue by means of compulsory and free collection of ZZ rights. Remember is compulsory, and it is gratis, it is you love capture capture that capture does not love capture also capture. Okay, that’s about it.

So what are the usual taxes?

The VAT

Don’t know, do you? I tell you love nuggets, love girls 😀.

VAT to NB cow force, do you want to escape all escape not to drop, and very high proportion in the tax revenue, tax scope is wide, it is French invention or became popular in France, he was all the rage, in 1979 our country started to introduce and in parts of pilot, then you know, you open the floodgates of expand various reform… Do you know the term replacing business tax with VALUE-ADDED tax? It means that business tax will be replaced with VALUE-ADDED tax, which has not been completely replaced by pilot projects in some areas.

Several features of VAT must be mentioned, but not explained

• Wide range of taxation
• Multistage taxation
• No double taxation
• There is pass-through, that is, the final tax is the consumer to bear

All right, our goal is to be very simple (I hope I can do that) no nonsense no BB;

Talk about how this thing is to collect tax below, understand the added value above all forehead, added value adds that value bai that increases namely, call added value so cough up, a fog water? For example, Tingting of the dating bar has an ape she wants to sell, love love gold love girl know to buy at the price of 10W, ape girl can not afford to raise after the girl then beat the girl at the price of 20W ape will be sold to another little sister Yi Yi, I can easily buy 10W price difference by this sale ah, girl really black heart, Then the difference of 10W (20W-10W = 10W) is the appreciation value, so the 10W earned by the girl is taxable (VAT), how is it taxable?

VAT special bill is not strange? Well, it’s not random. First, you have to meet the criteria;

Go to revenue next apply for, bill is to have number this plaything is not a piece of paper so simple, this is but money (open later).

The VAT collection and management system depends on it. For example, when Tingting sells apes, the girl said, “I want invoices.” Then Tingting printed a VAT special invoice for the girl, indicating on the invoice: price 8.55W, VAT 1.45W, tax rate 17%, total amount: 10W;

Then the girl a look silly value-added tax 1.45W what play, do not understand, and then all the way hum hum hum of home.

That is to say, tax is included in 10W for the girl, the money is paid by the girl, but the tax is paid by Tingting. Because the invoice is issued by Tingting, if Tingting evaded taxes, the tax bureau will come to her according to the special invoice issued by tingting and then fine her.

Why do businesses not want to issue invoices? He wants you to pay more if you ask for an invoice? Okay?

Later, the girl sold the monkey monkey to Yiyi and made a lot of money.

Then Yi Yi also required the girl to issue a VAT invoice, which indicated that the price was 17.1W, the VAT was 2.9W, the tax rate was 17%, and the total amount was 20W. So what about the tax? Does the girl pay taxes or does eee pay taxes?

The core point of VAT comes. Tingting issued an invoice of 10W to the girl (the invoice should be kept well), and then he issued an invoice of 20W to Yi Yi, so the girl also needs to pay tax: sales – purchase amount = (20W-10W) × 17% = 1.7W

So the girl paid $1.70 in taxes and so on… The same goes for Ee-ee selling the ape again,

But remember ultimately is the consumer to bear the cost, relative to the girl opened the invoice to earn a little less, but not a loss, Q or yi Yi out of ah!!

Of course, there are many special points, such as the 17% tax rate mentioned just now. In fact, not all commodities are 17%, so let’s talk about the tax rate briefly.

rate

• 17% with no specific rules
• 13% daily necessities spiritual food such as agricultural products, running water, heating, books, magazines, chemical fertilizers and pesticides… And other state Department goods and so on, I don’t want to get into that;
• 11% transportation and telecommunication services
• 6% modern service services
• 0% export
• 3% is small-scale taxpayer, it is year sales is in formulative standard below, accountant is not sound, it is to open common bill commonly, calculation also has a bit special

Taxpayers’

All units and individuals that sell goods, import goods, supply taxable services and provide taxable services within the territory of China are then divided into general taxpayers and small-scale taxpayers

Value added tax on the first say so much, of course, there are some special forms such as deduction of tax preferences and so on do not elaborate…

The consumption tax

Let’s talk about consumption tax

Concept: consumption tax is a tax levied on specific consumer goods and specific consumption behavior;

Certain consumption is not all consumption is taxed, it is certain ha… There are 14 of them

Subject && tax rate

A quick list includes tax rates

1. smoke
   • Category A: 200 pieces per piece, 56% tax rate for those priced above 70 yuan + 0.003 yuan per piece; For example, if a girl buys a cigarette for 100 yuan (100 yuan for a girl is converted from tax to tax excluding calculation), the tax should be paid:100 ÷ (1+17%) × 56% + 200 × 0.003 = 48.46Tax accounts for nearly 100 yuan1/2. So smokers should quit smoking as soon as possible.
   • Category B: tax rates of less than 7036% + 0.003 yuan/branch;
2. Wine and spirits

   • Liquor 20% + 0.5 yuan / 500g (or 500ml)

   • Yellow rice wine, 240 / ton

   • beer

     • Class A beer 250 / ton
     • Class B beer 220 / ton

   • Other wine 10%

   • Alcohol is 5%

3. 30% beauty comes with a high price to pay;
4. Precious jewelry and jewels precious stones
   • Gold, silver, platinum and diamond jewelry 5%
   • Other valuable jewelry and jewelry 10%
5. Firecrackers and fireworks 15%
6. Product slightly
7. Automobile tires 3%
8. The motorcycle
   • Cylinder capacity (displacement) less than 250 ml (inclusive) 3%
   • 10% of cylinder capacity above 250 ml
9. The car
   • Passenger car
     • 1% of cylinder capacity up to 1.0 L inclusive
     • Cylinder capacity above 1.0 l to 1.5 (inclusive) 3%
     • Cylinder capacity above 1.5 l to 2.0 (inclusive) 5%
     • Cylinder capacity above 2.0 l to 9% 2.5 inclusive
     • Cylinder capacity above 2.5 l to 12% of 3.0 (inclusive)
     • Cylinder capacity above 3.0 L to 25% of 4.0 inclusive
     • 40% of cylinder capacity above 4.0
   • Medium bus 5%
10. Golf and clubs 10%
11. High-end watches 20%
12. The yacht 10%
13. Wooden disposable chopsticks (bamboo not) 5%
14. Hardwood floor 5%

Calculation is sales × proportion tax rate, but also need to see you to open value added tax bill

There are some special cases of commission processing and I won’t give you an example

Consumption taxes are those 14 things; I’m just going to give you a rough overview here and I’m not going to be specific, but if you want to be more popular, it’s for search engines

Business tax

Sales taxes are not a big part of it anymore but anyway

concept

It is a kind of commodity service which is levied on the taxable services provided within the territory of China (except the transfer of trademark right, copyright, patent right, non-patented technology and goodwill), the turnover obtained from the transfer of intangible assets or the sale of real estate

Feel the concept

The characteristics of

1. Design tax items and tax rates according to industry
2. Tax shall be calculated on the basis of turnover
3. It’s also easier to calculate

role

• Raise funds to increase revenue
• Reflect national policies and guide the coordinated development of industries
• We will create a fair tax environment and encourage enterprises to improve their business environment

Taxpayers’

Units and individuals within The territory of China that provide taxable services, transfer intangible assets or sell immovable property;

rate

Business tax is charged by industry so just list those industries

To calculate

Business tax rate payable = Turnover × tax rate

The sales tax is a little bit simpler and of course there’s a lot more detail but I won’t go into that

tariffs

Learn about tariffs

concept

A tax levied by the State Customs on inward and outward goods and articles according to law.

The characteristics of

1. A single link of extra-valorem tax
2. The objects of collection are inbound and outbound goods and articles
3. It has a great impact on import and export trade

role

1. Raise state financial funds
2. Adjust the industrial structure and import and export trade
3. Safeguard national interests

Taxpayers’

The consignee of import goods, the consignor of export goods, and the owner of inward and outward articles

rate

There are MFN tax rate, agreement tax rate, preferential tax rate, ordinary tax rate, specific does not explain the other specific tax rate is not necessarily chestnut: For example, gold mining company entered a batch of hardware equipment from the United States with FOB clinching a deal, the price is 500W yuan, pay freight, insurance premium 20W in total, arrived at Tianjin port of our country, and from Tianjin consigned to Beijing to spend 5000 yuan, for example, the tax rate is 5%, how to change that to pay customs duty? Import customs value = 500W + 20W = 520W; Tariff =520 × 5% = 26W All expenses from Tianjin to Beijing are not included!

————— to be continued —————-