1. Tax: It is a means for the state to realize its functions, rely on political power, distribute social products in proportion according to the standards stipulated in the tax law, and obtain financial revenue for free. It embodies the specific distribution relationship with the country as the main body.
2. The mechanism of tax leverage: refers to the specific mode or mechanism formed by the combination, promotion and restriction of tax leverage elements. Microscopically, it is the external constraint mechanism of economic subject; From a macro perspective, it is an indirect adjustment mechanism for the entire national economy.
3. Tax principle: also known as the principle of tax system establishment, it is an important criterion to guide the tax system under certain social and economic conditions and an important basis for tax collection and management.
4. Taxes classification: Taxes with the same or similar nature are classified into one category according to certain standards to show the difference from other taxes.
5. Tax-sharing system: on the basis of dividing the powers of the central and local governments, the fiscal revenues of the central and local governments are divided according to tax categories.
6. Interpretation of tax law: it is to explain the questions arising from the application of tax law, so as to clarify the legislative meaning of tax law and properly express this legislative meaning, so that it can be effectively applied to actual events.
7. Tax disputes refer to disputes between tax authorities and taxpayers, tax agents, withholding agents and persons directly responsible due to administrative measures and tax administrative treatment in tax administration.
8. Tax legal liability: refers to the legal consequences that the subject of tax law (mainly taxpayers) should bear if they violate the obligations stipulated in the tax law.
9. Transfer of tax burden: It is a process in which the tax to be paid by taxpayers is borne by others through various channels and ways, a way of tax burden movement and an economic phenomenon accompanying tax activities.
10. Turnover tax: refers to all kinds of taxes that are taxed on commodity turnover and non-commodity turnover.
1 1. resource tax: it is a tax levied on units and individuals engaged in mining taxable mineral products or producing salt in China.
12. Sale of real estate: refers to the business of selling houses and other buildings and other land attachments.
13. Transfer of intangible assets: refers to the paid transfer of land use right, patent right, non-patented technology, trademark right, copyright, goodwill, etc. that does not have physical form but can bring economic benefits.
14. Mixed sales behavior: refers to the sales behavior involving both business tax taxable services and value-added tax taxable goods.
15. concurrent operation: taxpayers who sell goods and provide taxable business tax services are engaged in concurrent operation. In other words, taxpayers operate both business tax items and value-added tax items.
16. Enterprise income tax: it is a tax levied by the state on the income from production and operation and other income obtained from home and abroad by enterprises in People's Republic of China (PRC) (except foreign-invested enterprises and foreign enterprises) in accordance with the provisions of the tax law.
17. Taxable salary: refers to the salary standard that the tax authorities allow to deduct when calculating the taxable income of taxpayers. Including basic salary, floating salary, various subsidies, allowances and bonuses paid by enterprises to employees in various forms.
18, tax adjustment: refers to the tax authorities in the collection of enterprise income tax, according to the scope and standards stipulated by the national tax law, the taxable income is inconsistent with the enterprise's accounting results according to the provisions of the financial accounting system, and is readjusted according to tax laws and regulations.
19. Bad debt loss: refers to the accounts receivable that cannot be recovered after the debtor goes bankrupt or dies, or the accounts receivable that cannot be recovered after the debtor fails to perform the debt repayment obligations for more than three years.
20. Liquidation income: refers to the balance of all taxpayers' assets or property after deducting various liquidation expenses, losses, liabilities, undistributed profits of enterprises, public welfare funds and provident funds.
2 1. Income from personal property transfer: refers to income obtained by individuals from transferring securities, equity, buildings, land use rights, machinery and equipment, vehicles, ships and other property.
22. Temporary departure: refers to departure for no more than 30 days at a time or no more than 90 days in a tax year.
Extended data:
Competencies required for taxation:
Through experiments, skills training and practice in practice bases, graduates of this major should have the following abilities:
1, strong tax agency ability;
2. Strong ability in accounting treatment, report preparation, financial management and document review;
3. Strong computer application ability and accounting computerization ability;
4. Strong social public relations ability and ability to coordinate and handle various relationships;
5, flexible use of relevant laws and regulations to deal with disputes;
6. Strong language skills, written skills and English listening, speaking, reading and writing skills.
Baidu encyclopedia-tax