Tax digital certificate is an authoritative electronic document issued by a third-party electronic certification institution licensed by the national information and password authorities.
The service digital certificate has the following three characteristics: security, uniqueness and convenience. You can choose the corresponding digital certificate guarantee technology according to users' needs, and you can enjoy encryption rights through digital certificates without mastering encryption skills.
Taxes:
Tax is the abbreviation of tax. There are broad sense and narrow sense. In a broad sense, taxation refers to taxation based on the state power, and participates in all the work in the whole process of national income distribution, including the research, formulation, publicity, implementation and enforcement of tax policies; The establishment, adjustment, revision, reform, improvement, publicity, interpretation, consultation and implementation of the tax legal system; In a narrow sense, taxation generally refers to the collection and management of taxation.
Tax classification
1, turnover tax: value-added tax, consumption tax, business tax, customs duty, vehicle purchase tax, etc.
2. Income tax: enterprise income tax, income tax of foreign-invested enterprises and foreign enterprises, personal income tax, etc.
3. Resource tax: resource tax, urban land use tax, land value-added tax, etc.
4. Property tax: property tax, urban real estate tax, etc.
5. Behavior tax: stamp duty, slaughter tax, travel tax, urban maintenance and construction tax, etc.
6. Other taxes: taxes on agricultural and forestry specialties, taxes on farmland occupation, deed tax, etc.
7. Profit tax: profit (non-income) ×3%.
The functions of taxation are as follows:
1. Taxation is the main source of fiscal revenue. Organizing fiscal revenue is the basic function of taxation. Taxation is compulsory, free and fixed, and the fiscal revenue raised is stable and reliable. This feature of taxation makes it the basic form of fiscal revenue organized by governments all over the world, and China's tax revenue accounts for more than 90% of the national fiscal revenue.
2. Taxation is an important means to regulate economic operation. The economy determines taxes, and taxes react on the economy. This not only shows that the economy is the source of tax revenue, but also shows the regulatory role of tax revenue on the economy. As an economic lever, tax affects the economic interests of social members, guides the economic behavior of enterprises and individuals, and affects the allocation of resources and social and economic development through tax increase, tax reduction and exemption, thus achieving the purpose of regulating economic operation. The government can adjust the macro-economic aggregate and economic structure through taxation.
3. Taxation is an important tool to adjust income distribution. Generally speaking, taxation, as the most important and standardized form of national income distribution, can adjust the distribution relationship among government, enterprises and individuals. Different taxes play different roles in the distribution field. For example, personal income tax is taxed at an excessive progressive rate, which has the characteristics of high tax rate for high-income earners and low tax rate or no tax for low-income earners, which helps to regulate personal income distribution and promote social equity. Consumption tax levies on specific consumer goods, which can achieve the purpose of regulating income distribution and guiding consumption.
4. Taxation also has the function of supervising economic activities. Taxation involves all fields of social production, circulation, distribution and consumption, and can comprehensively reflect the quality and efficiency of national economic operation. Not only can we grasp the trend of macroeconomic development in time through the increase or decrease of tax revenue and the change of tax sources, but we can also understand the microeconomic situation in tax collection and management activities, find and correct the problems existing in taxpayers' production, operation and financial management, and promote the sustained and healthy development of the national economy.
Digital certificate:
Digital certificate refers to a kind of digital authentication that identifies the identity information of all parties in Internet communication, and people can use it to identify each other's identity on the Internet. [ 1]
Therefore, digital certificate is also called digital identification. Digital certificate ensures the integrity and security of information and data by encrypting or decrypting the information and data of network users in computer network communication.
Legal basis:
People's Republic of China (PRC) electronic signature method
Thirteenth electronic signatures meet the following conditions at the same time, as reliable:
(1) When the electronic signature production data is used for electronic signature, it belongs to the exclusive rights of the electronic signer;
(2) When signing, the electronic signature production data is only controlled by the electronic signer;
(3) Any changes to the electronic signature after signature can be found;
(4) Any changes to the content and form of the data message after signature can be found.
The parties can also choose to use electronic signatures that meet their agreed reliable conditions.
Article 14 A reliable electronic signature has the same legal effect as a handwritten signature or seal.
Article 15 An electronic signer shall properly keep the electronic signature making data. When the electronic signer knows that the electronic signature production data has been or may have been compromised, he shall promptly inform the relevant parties and stop using the electronic signature production data.
Article 16 Where an electronic signature requires authentication by a third party, a legally established electronic authentication service provider shall provide authentication services.