Tax point, the abbreviation of tax starting point, also known as "tax point" or "tax starting point", refers to the tax starting point amount of tax objects stipulated in the tax law. If the taxable object reaches the threshold, it will be taxed in full; if it does not, it will not be taxed. The threshold refers to the minimum amount stipulated in the tax law to start taxing the object of taxation. The threshold and the exemption amount have one thing in common, that is, when the tax object is less than the threshold and the exemption amount, no tax is levied. There are also differences between the two, that is, when the taxable object is greater than the threshold and the exemption amount, the threshold system is adopted to tax the total amount of the taxable object, and the exemption amount system is adopted to tax only the part of the taxable object that exceeds the exemption amount. The tax law stipulates that the threshold and exemption amount are a kind of care for taxpayers, but the focus of care is obviously different. The former takes care of low-income people, while the latter takes care of all taxpayers. At present, there are many disputes about the number of tax thresholds, mainly focusing on how many tax thresholds are most in line with the national conditions.
Generally speaking, it means a standard line. If the taxable object reaches the standard line and above, a certain amount of tax will be charged according to the tax law!