In practice, small-scale taxpayers with monthly sales of 20,000 to 30,000 yuan are exempt from VAT; Business tax payers whose monthly turnover is between 20,000 yuan and 30,000 yuan shall be exempted from business tax. Small and micro enterprises engaged in projects encouraged by the state are exempt from customs duties for importing advanced equipment that cannot be produced for their own use in China.
First, the role of taxation
1. Organize fiscal revenue: Taxation helps to protect the country and people, and redistributes social development through taxation. Taxes are compulsory, free and fixed, and taxes and fees are collected in a wide range through multiple channels to maintain stable income.
2. Adjust the economy: take the collected taxes and fees as fiscal revenue, and use the idle funds of the country for national economic construction and investment in other projects, so as to improve people's living environment and gradually improve it.
3. Maintaining political power: Only when the government obtains fiscal revenue through taxation can it promote the effective operation of the entire national economic market and maintain and consolidate political power.
4. Supervision of economic activities: Taxing taxpayers according to law is also a process in which tax authorities supervise taxpayers. By calculating the tax amount, we can understand the taxpayer's production and operation status, and if there are any problems, we can put forward reasonable opinions to help enterprises solve them and promote the better development of the market economy.
Second, tax classification.
Tax classification is to classify different taxes according to certain purposes and requirements and certain standards. China's tax classification mainly includes:
1, turnover tax. Turnover tax is a tax levied on commodity production circulation and non-production circulation. Turnover tax is the main tax in China's tax structure.
2. Income tax. Income tax, also known as income tax, refers to a tax with various incomes as the object of taxation. Income tax is also the main tax in China's tax structure, including corporate income tax, personal income tax and other taxes. The income tax rate of domestic and foreign-funded enterprises is unified at 25%. In addition, the state has given two kinds of preferential tax rates: first, qualified small and low-profit enterprises are taxed at a reduced rate of 20%; Second, high-tech enterprises that need key state support are taxed at a reduced rate of 15%.
3. Property tax. Property tax refers to a tax that takes the property owned or controlled by taxpayers as the object of taxation.
4. Behavior tax. Behavior tax is a kind of tax that refers to some specific behaviors of taxpayers. Urban maintenance and construction tax, fixed assets investment direction adjustment tax, stamp duty, slaughter tax and banquet tax in China's current tax system all belong to behavior tax.
5. Resource tax. Resource tax refers to a tax levied on units and individuals engaged in resource development in China. In China's current tax system, resource tax, land value-added tax, cultivated land occupation tax and urban land use tax all belong to resource tax.
legal ground
People's Republic of China (PRC) enterprise income tax law
Article 3 A resident enterprise shall pay enterprise income tax on its income from sources inside and outside China.
Where a non-resident enterprise establishes an institution or place in China, it shall pay enterprise income tax on the income obtained by its institution or place from China and the income generated outside China but actually related to its institution or place.
If a non-resident enterprise has no institution or place in China, or if it has an institution or place, but its income has no actual connection with its institution or place, it shall pay enterprise income tax on its income originating in China.
Article 22 The taxable income of an enterprise multiplied by the applicable tax rate, after deducting the tax amount reduced or credited according to the preferential tax provisions of this Law, shall be the taxable amount.