What is the tax law? It is the general name of the legal norms formulated by state power organs and authorized administrative organs to adjust tax relations. Its core content is the distribution of tax benefits. Let's take a look at the basic knowledge of tax law first, hoping to help everyone!
First, the concept of tax law.
It is the general name of the legal norms formulated by state power organs and authorized administrative organs to adjust tax relations. Its core content is the distribution of tax benefits.
Second, the nature of taxation.
Taxation is a form in which the state distributes social products by virtue of political power or public power. Taxation is a form of distribution that meets the needs of the public; Taxation has the characteristics of indirect repayment (free of charge), compulsory obligation (compulsory) and legal norm (fixed).
Third, the generation of tax revenue.
Taxation is accompanied by the emergence of the country. The material premise is that society has surplus products, the social premise is that there is regular public demand, the economic premise is that there is independent economic interests, and the upper condition is mandatory public power. China's taxation came into being in the Spring and Autumn Period of 594 BC, when the "initial tax mu" was implemented and the private ownership of land was established.
Fourth, the role of taxation.
As one of the economic levers, tax has the functions of adjusting income distribution, promoting resource allocation and promoting economic growth.
Five, the seven elements of the tax system
1. Taxpayers, also known as taxpayers, refer to natural persons, legal persons or other organizations that have the obligation to pay taxes directly to the tax authorities in accordance with the provisions of the tax law.
2. The object of taxation, also known as the object of taxation, refers to what is taxed in accordance with the provisions of the tax law.
3. The tax rate, that is, the ratio between the tax payable and the object of taxation, is the scale for calculating the tax payable and reflects the degree of taxation. There are three basic forms of tax rate: proportional tax rate, progressive tax rate (full progressive and excessive progressive) and fixed tax rate.
4, the tax link, refers to the goods in the whole circulation process in accordance with the provisions of the tax law should pay taxes.
5. The tax payment period refers to the specific time when taxpayers pay taxes to the tax authorities as stipulated in the tax law. There are generally two kinds of collections: time and schedule.
6. The place of tax payment refers to the place of tax payment. Generally, it is the taxpayer's domicile, but it is also stipulated in the place where the business takes place.
7, tax incentives, refers to the provisions of the tax law for some specific taxpayers or tax objects exempt from part or all of the tax obligations. There are two purposes: caring and encouraging.
Six, the classification of current taxes and taxes.
According to the current classification, mainly turnover tax, income tax, property tax, resource tax, behavior tax and others:
1, turnover tax: value-added tax, consumption tax, business tax, customs duty, vehicle purchase tax, etc.
2. Income tax: enterprise income tax, income tax of foreign-invested enterprises and foreign enterprises, personal income tax, etc.
3. Resource tax: resource tax, urban land use tax, land value-added tax, etc.
4. Property tax: property tax, urban real estate tax, etc.
5. Behavior tax: stamp duty, vehicle and vessel use tax, vehicle and vessel license tax, urban maintenance and construction tax, etc.
6. Other taxes: taxes on agricultural and forestry specialties, taxes on farmland occupation, deed tax, etc.
Experience after tax law knowledge training
Training time always passes unconsciously. Compared with the last ERP training, this training is relatively boring and requires higher professional knowledge. You must calm down and do it seriously. Ask your classmates or teachers if you don't understand. Only in this way can we continue to do it, otherwise we can only stagnate. However, this training is still a bit difficult, because only two of our training teachers are our professional teachers, and the other one is not. The biggest problem is that all our professional teachers attend classes in the morning, so most of the time, Ms. Wang Si is here. She can't answer some professional questions with us, so she can only study and solve them by herself.
The first three days of this training are related to the general taxpayer business of Huanghe Company, mainly to register accounting vouchers and fill in tax returns and schedules. There is not much content, we have enough time to understand, and we can even use the extra time to complete the general tax payment. However, this process is very hard. I don't do much in dealing with the business of ordinary taxpayers. Even the common problems of filling in accounting vouchers are endless, such as: wrong subjects, wrong calculation of tax payable, wrong number of vouchers filled in tax declaration time and so on. But I solved all these problems one by one. I am very happy after doing it well. I learned some professional knowledge. Although all this knowledge was learned before, it was because I didn't remember it reliably that these problems appeared. This training is a warning to us. Therefore, in the spare time, we are not idle, doing exercises after class and reading books on financial accounting, thus consolidating our professional knowledge. On the fourth day, the task was easier, and it was a small-scale tax treatment. The handling of small-scale taxpayers is relatively simple, and the business volume in providing information is not large, so it is relatively easy to do. There are fewer questions this time. As an accountant of Hunan Ocean Garment Co., Ltd., I feel better about myself, and it took only one morning to complete it. Although I feel good about myself, I don't know if there will be any problems when I check in the afternoon. At this time, the internship card for training has also been issued, so you can fill in the internship card so that it will not be idle. Finally, when the teacher checked in the afternoon, my result was a lot of questions. For example, the input of small-scale taxpayers is non-deductible and cannot be used for input or output; The tax paid cannot be credited to business tax and additional debit, because it is not a small problem such as withholding expenses. The training exam will be held on Friday, and I'm worried about the exam that day. However, instead of worrying there in vain, try to read more books and ask more students or teachers.
Finally, it's time for the test. It's not as easy as sitting in the training room. There are no comfortable desks and office chairs. There are only cold classroom tables and chairs and teachers on the podium who tell us all kinds of exam rules. Although I had asked questions the day before, I was still nervous during the exam, and the questions were always endless. The exam in the morning didn't go as smoothly as expected. But in any case, we should continue to take the exam in the afternoon, take it seriously, learn from the experience in the morning, and keep a good attitude so that the exam in the afternoon can go smoothly. Many things happen, and the exam in the afternoon is almost as expected. Small-scale tax payment is indeed simpler than ordinary taxpayers, and he can play his role. I hope that after the results come out, he will not go against his ideals.
This training deeply realized the importance of professional knowledge, and also learned that in actual operation, it is not as simple as books, just a simple introduction and calculation, with no concept of the amount at all, and even writing numbers is a problem. Fortunately, there is this training. I can't imagine how many problems I will have if we go directly to the company for internship instead of training. Not only did it leave a bad impression on the company leaders, but it even put some pressure on our department and our school, especially our brothers and sisters. Will they be questioned by the company?
However, through this training, we also know the importance of practical ability. Practice is the only criterion for testing truth. Only in continuous time can we improve ourselves. I hope that the college can also hold more practical training of this kind to improve students' practical ability and professional quality.
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