Question 2: What is the destination or conversion of tax revenue? Transfer and destination of tax burden 1. The concept of tax burden transfer and destination Tax burden transfer refers to the economic phenomenon that taxpayers transfer all or part of the tax payable to others through various channels, resulting in inconsistency between taxpayers and negative taxpayers. Tax burden destination refers to the ultimate destination of tax burden. 2. The form of tax burden transfer There are four basic forms of tax burden transfer: (1) long-term transfer, also known as "long-term transfer", which refers to the form in which taxpayers transfer the tax they should bear to the buyers or final consumers of goods or services by raising prices. It is generally believed that carry-over is the most typical and common form of tax burden transfer, which mostly occurs in the taxation of goods and services. In this form, the nominal taxpayer is the seller of goods and services, but in fact the taxpayer is the consumer of goods or services. (2) Reversal, also known as "reversal", refers to the form in which taxpayers pass on the tax payable to the sellers or producers of production factors by lowering the purchase price of production factors. The occurrence of backward transfer is generally due to the fact that market supply and demand conditions do not allow taxpayers to raise commodity prices, which makes the tax burden unable to be transferred by forward transfer. (3) Elimination, also known as "tax reform", means that taxpayers neither forward nor backward pass on the tax collected, but digest the tax burden by improving management or production technology. (4) Tax capitalization, also known as "capital reduction", is a form in which the purchaser of production factors transfers the future taxable amount of the purchased production factors to the seller of production factors by deducting it from the purchase price. Tax capitalization mainly occurs in the transactions of some capital goods. 3. Conditions for shifting tax burden (1) Existence of commodity economy. (2) Free price system. Tax burden transfer exists objectively under the socialist economic conditions, and it is a beneficial problem to make tax burden transfer play an active role under the socialist economic conditions: First, we can consciously use the tax burden transfer mechanism to achieve some adjustment goals. Second, tax burden transfer is the interest-driven mechanism of enterprises.
Question 3: What is the relationship between flexibility and tax destination? Urgent need ~ Tax destination can be divided into legal destination (which can be understood as who seems to pay taxes on the surface) and economic destination (who actually bears the tax), and the economic destination can be flexibly determined, that is, who will bear the tax. When the supply is inelastic (it can be understood that the supplier has no choice), the supply curve is perpendicular to the X axis, and the supplier bears all taxes at this time. On the other hand, if the supply is completely elastic (it can be understood that the consumer has no choice), the supply curve is parallel to the X axis, and the consumer bears all taxes at this time. These are two extreme exceptions. In fact, the tax payment ratio of consumers and suppliers is determined by flexibility. The greater the elasticity of supply, the more consumers will bear. On the contrary, the smaller the supply elasticity, the more the supplier bears.
PS。 When it comes to microeconomics, it is by no means copying and pasting ~
Question 4: Introduction of tax destinations Tax destinations are also called "tax destinations", "tax destinations" and "tax destinations". It is the ultimate destination of tax burden. It is the last link of the tax burden movement, indicating who will bear all the tax burden in the end.
Question 5: What is the "destination theory of tax sharing"? Taxation inhibits market activities. When a commodity is taxed, the sales volume of the commodity decreases in the new equilibrium. Buyers and sellers share the tax burden. In the new equilibrium, the buyer pays more for the goods and the seller gets less. Taxing buyers is the same as taxing sellers. Conclusion: Legislators can decide whether the tax comes from the buyer's pocket or the seller's pocket, but they can't stipulate the real burden of tax through legislation. To be exact, the destination of tax revenue depends on the power of supply and demand. The general conclusion of elasticity and the division of tax burden of tax destination: the tax burden falls more on the inelastic market side. Why is this correct? In essence, elasticity measures the willingness of buyers or sellers to leave the market when conditions become unfavorable. Small elasticity of demand means that buyers have no suitable substitutes to consume this kind of goods. The small elasticity of supply means that the seller has no suitable substitute to produce such goods. When taxing such goods, the party with few other good choices in the market cannot leave the market easily and must bear more tax burden.
Question 6: Classification of tax destinations Tax destinations can be divided into economic destinations and legal destinations. The tax burden is called the legal destination of tax by taxpayers stipulated in the tax law, and it is called the economic destination of tax by others rather than taxpayers. The transition from legal destination to economic destination may be completed only once, or it may take many times to complete. The special case is that the legal destination is the economic destination. In this case, the tax burden transfer does not happen. Therefore, there is always only one legal destination of tax, and the economic destination may be one, two or even more. The question of who pays taxes seems simple, but it is not. Now, let's give a simple example to illustrate. Suppose: the tax law stipulates that the sale of alcohol should be taxed, and the seller should pay a tax of 1 yuan for every bottle of wine sold. When there is no tax, the price of a bottle of wine is 4 yuan. In this case, who will pay the tax of 1 yuan? The following may happen: (1) The price is still 4 yuan, so no matter who the buyer is, the tax of L yuan will be borne by the seller at this time. (2) Because of the tax, the seller raised the price to 5 yuan, and the tax of L yuan was borne by the buyer. (3) When the selling price is raised to 4.5 yuan, both the buyer and the seller pay part of the tax, the buyer pays 0.5 yuan and the seller pays O.5 yuan. Even in such a simple example, we can see that the tax burden is dynamic and always has to be borne by taxpayers or others. From the above example of selling wine, the legal destination of tax is always the seller, while the economic destination is the seller in case (1), the buyer in case (2) and the buyer and seller in case (3). There are also direct and indirect destinations for tax burden. The former refers to the situation that the tax burden cannot be passed on and is borne by the taxpayer himself; The latter refers to the situation that the tax burden is passed on to others. The destination of tax burden is the result of tax distribution and redistribution.
Question 7: What is the relationship between tax transfer and tax destination? 1. The meaning of negative migration.
Tax burden transfer refers to the process that taxpayers transfer all or part of their tax burden to others in the process of tax distribution. The tax burden may be passed on one or more times in the movement.
The economic process of tax burden transfer has the following characteristics:
(1) The tax burden transfer is directly related to the price rise and fall. Whether it is transferred forward to consumers or backward to suppliers, the tax burden transfer is completed through price changes; The rise and fall of the price is caused by the tax burden transfer.
(2) Tax burden transfer is the redistribution of tax burden among economic entities. It leads to the reshuffle of economic interests among economic subjects, which is the direct reason for the inconsistency between taxpayers and taxpayers.
(3) Tax burden transfer is the taxpayer's initiative. Taxation erodes taxpayers' own interests. In order to achieve the goal of maximizing benefits, taxpayers must actively and consciously transfer the tax burden.
2\ The meaning of tax destination
Tax burden destination refers to the final destination after tax burden transfer. Because economic transactions often go through multiple links, it is entirely possible for tax burden transfer to occur many times in these links, but no matter how the way, process and times of tax burden transfer, there must be a final burden that cannot be transferred, that is, the tax burden destination. Tax burden destination is a theoretical abstraction. If we analyze the process of tax burden transfer between specific economic entities, it is taxpayers.
Tax burden destination can be divided into legal destination and economic destination. Legal destination refers to the undertaker who should bear the tax obligation according to the tax law. Economic destination refers to the ultimate undertaker of tax burden. The legal destination and economic destination of tax are actually taxpayers and passive taxpayers, and the difference between them is the degree of tax burden transfer.
Question 8: The research significance of tax burden destination is the result of tax distribution and redistribution. It is of great significance to study the tax burden transfer and destination. For * * *, it is not only to find out who pays taxes, but also to help * * * establish a reasonable tax system. For example, if * * * levies sales tax on automobile manufacturers, it does not mean that * * * should put the burden of automobile sales tax on the manufacturers. Because if * * * wanted to do this, it would have been possible to tax its profits. * * * In fact, I fully understand that manufacturers can push the tax burden to car consumers by raising car prices; Or the real purpose of * * is to make car consumers pay this tax. * * * The reason why automobile sales are taxed is only because automobile sales of manufacturers are a convenient tax point. In our country, everyone knows that turnover tax is a pass-on tax, but * * * chooses turnover tax as the main tax because it is easier to get income than income tax. For enterprises, the study of tax burden transfer and destination emphasizes economic significance. Everyone wants to pass on the tax burden to others, and they can indeed pass it on to others. But the fact is not necessarily so ideal. Tax burden transfer is a complex process with profound economic connotation, and only those who are proficient in it can succeed.
Question 9: How to understand the so-called general equilibrium analysis of tax transfer and destination is to analyze the price decision when the supply and demand of all commodities and production factors reach equilibrium at the same time under the assumption that the supply, demand and price of all commodities and production factors influence each other. The general equilibrium model of tax transfer and destination makes a general equilibrium analysis of tax transfer and destination, because in real life, the supply, demand, price and other factors of various commodities and production factors are interactive and influential. If the investigation of tax transfer and destination is limited to the specific market of taxable goods or production factors, the conclusion is incomplete.
Question 10: What kinds of taxes are there and what do they mean? Tax classification is to classify all kinds of taxes according to certain standards. A country's tax system usually consists of many different taxes. Each tax has its own characteristics and functions, but according to certain standards, some taxes have the same nature, characteristics and functions, which distinguishes them from other taxes and forms a "stratum".
Form different classifications according to different purposes and standards. Mainly includes:
(1) According to the attributes of tax objects, it can be divided into turnover tax, income tax, property tax, resource tax and behavior tax;
(2) According to the difference of tax collection and management power and income control power, it can be divided into central tax, local tax and central and local tax;
(3) According to the different positions and functions of taxes in the tax structure, they can be divided into main tax and auxiliary tax;
(4) According to the substantive form of tax, it can be divided into material tax and monetary tax;
(5) Based on the collection period, it can be divided into periodic tax and temporary tax;
(6) According to different tax standards, it can be divided into ad valorem tax, specific tax and compound tax;
(7) According to the relationship between tax and price, it can be divided into in-price tax and out-of-price tax;
(8) According to whether taxes have a specific purpose, they can be divided into general taxes and purpose taxes;
(9) According to the tax object, it can be divided into personal tax and property tax;
(10) According to the overall design type of tax system, it can be divided into single tax and compound tax;
(1 1) According to the method of determining the tax payable, it can be divided into fixed rate tax and distribution tax;
(12) According to whether the tax constitutes an independent tax, it can be divided into positive tax and additional tax;
(13) According to the final destination of tax burden, it can be divided into direct tax and indirect tax. All these classifications can be compared with different tax systems in different countries, different times, different environments, complex contents and different names from different aspects, which can provide reference for our tax system.
Tax management system refers to a basic tax system formulated by the state according to the needs of political and economic situation in different periods. It is an important part of the national tax system and the national economic management system and financial management system.