Collection items refer to taxes, and collection items refer to the corresponding categories under taxes. For example, stamp duty is a collection item, and the following collection items are: construction and installation project contracts, purchase and sale contracts, etc. Collection items are taxable items related to enterprises and individuals in all walks of life. The collection items include food processing and manufacturing, cotton textiles, wool textiles, silk fabrics, knitwear, other textiles, machine-made paper, cardboard, other paper and paper products industries, clothing, leather, fur and so on.
For example, the taxable items of stamp duty include:
1. Economic contracts, purchase and sale contracts, processing contracts, construction engineering survey and design contracts, construction and installation engineering contracts, property leasing contracts, cargo transportation contracts, warehousing contracts, loan contracts, property insurance contracts and technology contracts.
2. Transfer of property rights According to the transfer of property rights in China's stamp duty, it includes five transfer documents: property ownership, copyright, trademark exclusive right, patent right and proprietary technology use right. Documents written by the transfer of property rights, including shares publicly issued by joint-stock enterprises to the public, and documents written by the transfer of property rights due to purchase, inheritance and gift.
3. Operating account books Fund account books: account books (incremental decals) and other operating account books (including journals and detailed classification of books) reflecting the increase and decrease of "paid-in capital" and "capital reserve" of production and business units.
4. Rights certificate: including real estate license, industrial and commercial business license, trademark registration certificate, patent certificate and land use certificate issued by government departments.
5. Other tax vouchers determined by the financial department. Generally speaking, local taxes usually declare financial statements, stamp duty, business tax, urban construction tax, education surcharge, personal income tax, etc.
"Stamp Duty" will be automatically generated when the sales revenue is filled in. "Urban construction tax, education surcharge" shall be filled with "business tax" according to the actual payment (business tax+value-added tax+consumption tax), and "personal income tax" according to your business income. You need to use his system to fill in the income of each employee and import it. There is no exact timetable for the merger of national and local taxes. There are different opinions within the system. Academics believe that "merger is the future trend". Professor Bai Zhongen, director of Tsinghua University Institute of Finance and Taxation, said that the current "VAT reform" pilot did not touch the tax sharing ratio between the central and local governments, but only changed the workload of local tax departments and national tax departments. With the expansion of pilot industries and cities, the workload of local tax departments will indeed shrink relatively.
Legal basis:
People's Republic of China (PRC) tax collection management law
Article 3 The collection, suspension, reduction, exemption, refund and supplementary payment of taxes shall be carried out in accordance with the law. Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council.
No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions inconsistent with tax laws and administrative regulations.
Detailed Rules for the Implementation of People's Republic of China (PRC) Tax Collection and Management Law
Article 33 The tax returns or tax withholding reports of taxpayers and withholding agents mainly include: taxes, tax items, taxable items or items that should be withheld and remitted, tax calculation basis, deduction items and standards, applicable tax rate or unit tax amount, items and taxes that should be refunded, tax items and taxes that should be reduced or exempted, taxes that should be withheld and remitted, tax payment period, deferred payment of taxes, unpaid taxes, etc.