Extended data:
The tax rate is the proportion or amount of tax levied on the tax object. Tax rate is the measure of calculating tax amount and an important symbol of measuring tax burden. The current tax rates in China mainly include proportional tax rate, excessive progressive tax rate, excessive progressive tax rate and fixed tax rate.
That is to say, the same tax rate is stipulated for the same tax object, regardless of the amount. China's value-added tax, business tax, urban maintenance and construction tax, corporate income tax, etc. Adopt proportional tax rate.
Proportional tax rate can be divided into three specific forms in application: single proportional tax rate, differential proportional tax rate and amplitude proportional tax rate.
Single proportional tax rate refers to the application of the same proportional tax rate to all taxpayers of the same tax object.
Differential proportional tax rate refers to the application of different proportional taxes to different taxpayers of the same tax object. Specifically, it is divided into the following three forms:
Product differential proportional tax rate: that is, different products are subject to different proportional tax rates, and the same product is subject to the same proportional tax rate, such as consumption tax and customs duties;
Industry differential proportional tax rate: that is, different industries apply different proportional tax rates, and the same industry applies the same proportional tax rate, such as business tax;
Regional differential proportional tax rate: that is, different areas apply different proportional tax rates, and the same area adopts the same proportional tax rate, such as urban maintenance and construction tax.
Range proportional tax rate means that for the same tax object, the tax law only stipulates the lowest tax rate and the highest tax rate, and each region determines the specific use tax rate within this range.
Fixed tax rate is a special form of tax rate. It stipulates a fixed tax amount according to the unit of measurement of the tax object, not according to the proportion of the tax object, so it is also called fixed tax amount, which is generally applicable to taxes levied according to the quantity. Its advantages are: quantity collection, not ad valorem collection, which is conducive to encouraging taxpayers to improve product quality and packaging, and the calculation is simple. However, because the provisions of tax amount are divorced from price changes, when prices rise, the national fiscal revenue cannot grow in step with the growth of national income, and when prices fall, it will limit taxpayers' enthusiasm for production and operation. In specific applications, it is divided into the following categories:
(1) Regional differential tax: In order to take care of the differences in natural resources, production level and profitability in different regions, different tax rates are formulated according to the different situations of economic development in different regions;
(2) Scope tax: that is, the central government only stipulates a tax scope, and each place determines an implementation amount within the scope stipulated by the central government according to the actual situation in the region;
(3) Classified and graded tax amount: Taxpayers are divided into several categories and grades, and the corresponding tax amount is stipulated from low to high. The tax with high grade is high, and the tax with low grade is low, which has the nature of progressive tax.