Laws related to tax law.
1) Tax management.
1) Tax registration.
The Law of the People's Republic of China on the Administration of Tax Collection and Collection stipulates that taxpayers engaged in production and business operation (including enterprises, branches and places engaged in production and business operations established by enterprises in other places, individual industrial and commercial households and units engaged in production and business operations) shall apply to the tax authorities for tax registration with relevant certificates within 30 days from the date of obtaining the business license. After obtaining the tax registration certificate, open a basic deposit account and other deposit accounts in a bank or other financial institution, and report all the account numbers to the tax authorities.
If there is any change in the content of the tax registration of a taxpayer engaged in production or business operation, it shall, within 30 days from the date of the change of registration by the administrative authority for industry and commerce or before applying to the administrative authority for industry and commerce for cancellation of registration, apply to the tax authority for the change or cancellation of tax registration with the relevant certificates.
2) Book management.
Taxpayers and withholding agents shall set up account books in accordance with relevant laws, administrative regulations and the provisions of the competent financial and taxation departments, and keep accounts and conduct accounting according to legal and valid vouchers.
Taxpayers and withholding agents engaged in production and business operations must keep account books, accounting vouchers, tax payment vouchers and other relevant materials in accordance with the custody period stipulated by the competent financial and taxation authorities.
3) Tax returns. Taxpayers must truthfully file tax returns and submit tax returns, financial accounting statements and other tax payment materials required by the tax authorities according to actual needs in accordance with the provisions of laws and administrative regulations or the declaration deadline and content determined by the tax authorities in accordance with the provisions of laws and administrative regulations.
If a taxpayer or withholding agent fails to file a tax return or submit a tax report form for withholding and remitting, collecting and remitting tax on time, the taxpayer or withholding agent may postpone the declaration upon approval by the tax authorities. If the declaration and submission matters are postponed after approval, the tax shall be prepaid according to the tax actually paid in the previous period or the tax amount approved by the tax authorities within the tax period, and the tax settlement shall be handled within the approved extension.
4) Tax collection. When the tax authorities collect taxes, they must issue tax payment vouchers to taxpayers. When a withholding agent withholds or collects taxes, if the taxpayer requests the withholding agent to issue a tax withholding or collection certificate, the withholding agent shall issue it.
Taxpayers and withholding agents shall pay taxes within the time limit determined by laws and administrative regulations.
If a taxpayer is unable to pay the tax on time due to special difficulties, the payment of the tax may be deferred with the approval of the State Taxation Bureau and the local taxation bureau of the province, autonomous region or municipality directly under the Central Government, but the maximum shall not exceed 3 months. If the taxpayer fails to pay the tax within the prescribed time limit, or if the withholding agent fails to release the tax within the prescribed time limit, the tax authorities shall impose a late payment penalty of 5/10,000 of the overdue tax amount on a daily basis from the date of the overdue tax payment, in addition to ordering the taxpayer to pay the tax within the prescribed time limit.
2) Tax rate Tax rate refers to the proportional relationship between the tax payable and the tax base, which is the core part of the tax law structure. There are three current tax rates in China, namely: proportional tax rate, progressive tax rate and fixed tax rate, as shown in the figure.
3) Types of taxes.
According to the different objects of tax collection, taxes can be divided into five types: turnover tax, income tax, property tax, behavior tax, and resource tax, as shown in the figure.