my country's current tax legal system is based on the original tax system, and has gradually improved the reform of the industrial and commercial tax system in 1994. There are 23 taxes, which are roughly divided into seven categories according to their nature and role:
Flow tax categories include VAT, consumption tax and business tax. Mainly in production, circulation, or service industries.
Resource tax categories include resource tax, urban land use tax. It is mainly to play adjustment effects on the development and use of natural resource differences.
The income tax includes corporate income tax, foreign investment enterprises and foreign corporate income tax, personal income tax. Mainly after the formation of national income, the profit and personal pure income of production operators and individuals are adjusted.
Specific purposes include fixed asset investment direction regulatory duty, banquet tax, urban maintenance and construction tax, land value-added tax, cultivated land occupation tax, mainly to achieve specific objects and specific behaviors to regulate specific purposes.
Property tax, urban real estate tax, car vessel use tax, car boat use license tax, stamp, slaughter tax, deed tax, mainly to play regulation of certain property and behavior.
Agricultural tax categories include agricultural tax and animal husbandry tax, mainly for enterprises, units, and individuals who have obtained agriculture or animal husbandry income.
Tariffs mainly provide goods and items in my country. Tariffs in the above tax are responsible for impose management by customs, and other tax authorities are responsible for impose management. Agricultural tax, animal husbandry tax, cultivated land occupation tax and deed tax have been resized by the financial organs before 1996. After 1996, it was changed from the tax authorities. These 23 taxes, except for foreign investment companies and foreign corporate income tax, individual income tax is issued in the form of national laws, and other taxes are authorized by the National People's Congress, which is implemented by the State Council in the form of a provisional Ordinance. These 23 tax laws, regulations form the tax real law system in my country. In addition to tax entity, my country's legal system for tax collection management is based on the different tax management agencies: the tax collection management of tax authorities is responsible for levy, according to the implementation of the National People's Congress Standing Committee "Tax Exproprion The management method is implemented; the collection management of tax species that the customs authority is responsible for, according to the relevant provisions of the Customs Law and the Import and Export Tariff Regulations. The legal system of the above tax entity method and the tax collection management constitutes the current tax system in my country.
