5.12在线视频

同学你好
hello everyone

我们开始学习第五章
we began to learn Chapter five

财税法
Finance and Tax Law

税收构成要件
tax constitutive requirements

广义上的税收构成要件
the tax constitutive requirements in a broad sense

包括实体要件和程序要件
includes substantive and procedural requirements

前者又被称为狭义上的
the former is also called

税收构成要件
the tax constitutive requirements in the narrow sense

是税收法律
it is the foundation of

关系成立
the establishment

变更和终止的基础
change and termination of the tax law

又包括了
which also includes

主体客体税率和税收
subject object tax rate and tax

特别措施四个要素
four elements of special measures

首先我们来看主体要素
first let's look at the subject element

主体要素回答
subject element answers

对谁征税的问题
the question of who is to be taxed

税收法律关系
tax legal relationship is the relationship

是征税主体和纳税主体之间的关系
between the taxation subject and the tax payment subject

纳税主体
the subject of tax payment

即纳税人又称为纳税义务人
that is the taxpayer is also called the taxpayer

是税收构成要件的主体要素
which is the subject element of tax constitutive requirements

税收对主体利益的影响
the influence of tax on the subject interest

可以分为经济的影响和法律上的影响
can be divided into economic influence and legal influence

前者是经济上的负税人
the former is the tax bearer on the economy

后者作为法律上的纳税人
the latter act as a legal taxpayer

在税收法律关系中
in the legal relationship of taxation

享有权利和承担义务
enjoy rights and assume obligations

一般而言
in general

直接税的负税人和纳税人是一致的
the direct tax bearers are the same as the taxpayers

间接税的负税人和纳税人不一致
the indirect tax bearers are not the same as the taxpayers

即税收负担
that is, the tax burden is

被纳税人转嫁给负税人
transferred from the taxpayers to the tax bearers

在具体的税种中
in the form of specific taxes

纳税人往往依据特定标准
taxpayers are often classified

而被类型化
according to specific standards

例如所得税中的
for example, in term of income tax

居民纳税人和
the difference between a resident taxpayer and

非居民纳税人的区别
a non-resident taxpayer

增值税中的一般纳税人和
in VAT, the difference between general taxpayers and

小规模纳税人的区别
small-scale taxpayers

税务登记是税务行政管理的基本制度
tax registration is the basic system of tax administration

但不能以未办理税务登记
but the taxpayer's subject status can not be denied

而否定纳税人的主体身份
without going through the tax registration

纳税人的确定还应当注意
the determination of taxpayers should also pay attention

税收客体归属的判断
to the judgment of the attribution of tax object

即与税收客体相连接的纳税人
that is, the taxpayer connected with the tax object

才是税收构成要件的主体要素
is the subject element of tax constitutive requirements

税收客体与特定纳税人之间存在
between tax objects and specific taxpayers

经济和法律上的关系
there are economic and legal relations and

在法律上又存在私法和税法的差异
there are differences between private law and tax law in law

有时
sometimes

应当运用实质课税原则
the material imposition principle should be applied

突破私法上的形式关系
breaking through the formal relationship in private law

而依据经济上的实质关系
on the basis of economic substance

对税收归属予以认定
recognizing of tax ownership

第二客体要素
the second object element

客体要素回答对什么征税的问题
the object element answers the question of what to be taxed

依据量能负担原则
based on principle of quantitative affordability

税收客体的选择应当反映
the choice of tax object should reflect

纳税人的税收负担能力
the taxpayer's ability of tax burden

而彰显税收负担能力的指标不外乎
the indicators of tax affordability are nothing more than

收入 支出 财产
income expenditure property

其中基于征税经济的考量
among them, based on the consideration of tax economy

对生产经营者的销售征税
the tax on sales of producers and operators

替代了对支出的征税
replaces the tax on expenditure

因此按税收客体不同
therefore, according to different tax objects

可以分为
it can be divided into

所得税 流转税 财产税
income tax turnover tax property tax

三大税类
three categories of tax

还可以进一步的划分为
it can also be further divided into

具体的税种
specific categories of taxes

税收客体成为各税种区分的主要标志
the tax object becomes the main mark of tax classification

税目和税基
Tax item and tax base

是从属于客体要素的两个次级要件
are two secondary elements belonging to the object element

有的税种
some kinds of taxes

为了对税收客体予以质的具体化
in order to concretize the quality of tax object

设定了税目
set the tax item

税目体现了征税的广度
the tax item reflects the breadth of tax

包括概括税目列举税目两种形式
including general tax items and listing tax items

例如消费税列举了15个税目
for example the consumption tax lists 15 tax items

税基又称计税依据
tax base also known as tax basis

是对税收客体的量的具体化
is the materialization of the tax object

可以精确的计算
can accurately calculate

税收客体的税收负税能力
the tax negative ability of the tax object

按照税收客体的某项自然单位计量
measured by a certain natural unit of the tax object

税基为从量税
the tax base is specific duty

例如
for example

按实际占用面积予
on the basis of the actual occupied area

耕地占用税以从量计征
the cultivated land occupation tax shall be levied

按税收客体的某项货币价值计量的
tax, measured by a certain monetary value of the tax object

为从价税
is Ad valorem tax

例如房产税
for example, the house property tax is levied

按房产余值或租金予以从价计征
according to the house property residual value or rent

一般而言
in general

从量税的自然单位税基
the recognition and calculation of natural unit tax base

确认和计算相对简单
of specific duty are relatively simple

但无法随着税收客体的
but it is not possible to increase or decrease the tax amount

货币价值变动而增减税额
with the change of the monetary value of the tax object

可能出现税负不公税收逃避等问题
which may lead to unfair tax burden and tax evasion

因此
therefore

有的税基的两种计征方法都采用
some tax bases adopt two kinds of tax collection methods

即复合计征
i.e. compound tax collection

例如
for example

卷烟在批发环节征收消费税
cigarettes are subject to consumption tax in the wholesale

按批发价的11%从价计征
collecting at 11% of wholesale price

同时
at the same time

按每支0.005元从量计征
it is levied according to specific amount of 0.005 yuan/PCS

第三
third

税率要素
tax rate element

税率要素反映了
the tax rate element reflects the functional relationship

应纳税额与税基之间的函数关系
between the tax payable and the tax base

回答征收多少税的问题
answers the question of how much tax is levied

体现了征税的深度
reflects the depth of tax

是衡量税负轻重的尺度
is a measure of the severity of the tax burden

也是税收构成要件中特有的要素
is also a special element in tax constitutive requirements

从量税
the specific duty is

依据税收客体的某项自然单位计征
levied according to a natural unit of the tax object

以绝对数表示税率
the tax rate is expressed as an absolute number

为定额税率或称为固定税率
which is a quota tax rate or a fixed tax rate

定额税率又分为
the quota tax rate is also divided into

单一定额税率
single quota tax rate

差别定额税率和幅度定额税率
differential quota tax rate and range quota tax rate

从价税
ad valorem tax is levied

依据税收客体的某项货币价值计征
on the basis of a certain monetary value of the tax object

以百分比千分比乃至万分比的
in percentage, in thousandths or even in thousandths

相对比例表示税率
the tax rate is expressed by relative proportion

为比例税率和累进税率
is proportional tax rate and progressive tax rate

比例税率分为
proportional tax rate can be divided into

单一比例税率
single proportional tax rate,

差别比例税率和
differential proportional tax rate and

幅度比例税率
range proportional tax rate

其中
among them,

差别比例税率
the differential proportional tax rate

依据不同
based on difference

又可以分为产品差别税率
can also be divided into product differential tax rate

行业差别比例税率
industry differential proportional tax rate

和地区差别比例税率
and regional differential proportional tax rate

比例税率无法进行再分配
proportional tax rates cannot be redistributed

不利于纵向公平
is not conducive to vertical equity

因此
therefore

随着税基的增加而税率逐步提高的
with the tax base increase and the gradual increase of tax rate,

累进税率应运而生
the progressive tax rate comes into being

累进税对数量不等的税基
progressive tax adopts progressive burden

采用累进负担
on different tax bases

而不是等比例负担
rather than equal proportional burden

级距级数及其对应税率
the class, the range series and the corresponding tax rate

决定了税收负担
determine the tax burden

累进税率的累进依据分为
the progressive basis of progressive tax rate is divided into

绝对额和相对额
absolute amount and relative amount

即额累和率累
i.e. progressive amount and progressive rate

按累进方法
by progressive method

又分为全累和超累
it is also divided into full progressive and excess progressive

按照这个双重标准组合而成
according to this double standard combination

就是全额累计税率
full amount progressive tax rate

全率累进税率
full rate progressive tax rate

超额累进税率和
excess amount progressive tax rate and

超率累进税率
excess rate progressive tax rate

前两者是税基的全部数额
the first two are the total amount of the tax base

均按照相对应的
which are levied according to the level tax rate of

绝对额相对额等级的税率进行征收
the absolute amount and the relative amount

虽然计算简单
although the calculation is simple

具体纳税人的税基确定以后
after the specific taxpayer's tax base has been determined

相当于是比例税率计税
equivalent to a proportional tax rate

但纳税人负担相对较重
but the burden on taxpayers is relatively heavy

尤其在级距的临界点附近
especially near the critical point of the range

因为税负相差悬殊
because the tax burden is so different

会出现税负累进增加
there will be a progressive increase in tax burden

超过税基数额增加的不合理现象
an unreasonable increase in the amount of tax base

因此在税法上几乎不被采用
as a result it is hardly adopted in the tax law

超额累进税率将税基
the excess amount progressive tax rate divides the tax base

按绝对额分为若干等级
into several grades in absolute terms

不同等级的税基数额分别
the amount of the tax base of different grades shall be

按照与之相应的等级税率来计税
calculated according to the corresponding level tax rate

然后加总计算总税额
then add up to calculate the total tax

体现
reflecting the spirit of fairness of

多得多征少得少征的公平精神
"more income, more levying, less income, less levying"

但计算复杂
but the calculation is complex

实践中采用速算扣除数的方法
in practice, the method of quick deduction is adopted

例如
for example

个人所得税对综合所得
the individual income tax to comprehensive income is

按七级超额累进征收
levied according to level 7 of excess amount progressive

对经营所得
business income is levied

按五级超额累进征收
according to level 5 of excess amount progressive

超率累进税率原理与
the principle of excess amount progressive tax rate is

超额累计税率基本相同
basically the same as that of excess rate progressive tax rate

只是将税基
the tax base is just divided into several levels

按相对额分为若干等级
according to the relative amount

不同等级的税基数额分别
the amount of the tax base at different grades shall be

按照与之相应的等级税率来计算
calculated according to the corresponding level tax rate

然后加总计算总税额
then add up to calculate the total tax

例如土地增值税是
for example, the land value added tax is

四级超率累进税率
level 4 excess rate progressive tax rate

在理论上还有累退税率的提法
in theory, there is also the regressive tax rate

但这不是一种税率类型
but this is not a type of tax

一种税收的征收具有累退性
a kind of tax collection is regressive

若是导致收入低者
if it results in a heavier tax burden on the low-income people

相对收入高者的税收负担更重
compared with high-income people

累退税率是
the regressive tax rate is

对这种累退效果的一种描述
a description of this regressive effect

法定税率为名义税率
the legal tax rate is the nominal tax rate

但受税收优惠
but it is affected by tax preferential

税收征管乃至税收负担等因素的影响
tax collection and management and even tax burden

纳税人的税负名实不符
the taxpayer's tax burden is not in conformity with the fact

反映其
the actual tax rate reflects

实际缴纳税额与税基之间关系的为实际税率
the relationship between the actual tax paid and the tax base

第四税收特别措施
Fourth, tax special tax measures

在主体客体税率等要素
in addition to determining the tax obligation of

确定纳税义务之外
the subject and object tax rates and other factors

减免加重税收负担为内容的一系列措施的总称
a series of measures to reduce or reduce the tax burden

基于税收公平
on the basis of fair tax

税收应当是普遍的平等的征收
tax should be levied universally and equally

税收特别措施对
special tax measures treat

税收负担能力相同的纳税人予以区别对待
taxpayers with the same tax burden capacity differently

违反税收公平负担的要求
which violates the requirements of fair tax burden

应当具有特别的经济社会政策的支撑
should be supported by special economic and social policies

按税收特别措施
according to the differences in the impact of

对税收负担影响的差异
special tax measures on tax burden

分为税收重课措施
it can be divided into tax heavy measures

税收优惠措施
tax preferential measures

前者属于
the former belongs to

税收构成要件的积极要件
the positive elements of the tax constitutive requirements

产生加重纳税人税收负担的效果
has the effect of aggravating the taxpayer's tax burden

主要包括
mainly including

一加成征收
I mark-up levy

例如原个人所得税中
for example, in the original income tax

劳务报酬所得一次收入畸高
if the income from initial remuneration is abnormally high

予以加成征收
mark-up levy shall be implemented

二附加征收
II additional levy

附加征收在正税以外
additional levy in addition to the regular tax

附加征收的税款
additional tax

例如
for example

附加征收反倾销关税
the imposition of additional anti-dumping duties

反补贴关税或报复性关税
anti-subsidy duties or retaliatory tariffs

税收优惠措施属于
the preferential tax measures belong to

税收构成要件的消极要件
the negative element of the tax constitutive requirements

产生减轻或免除
produces the effect of reducing or exempting

纳税人税收负担的效果
the taxpayer's tax burden

应当注意的是
it should be noted that

税收优惠措施建立在可税性的基础上
preferential tax measures are based on the taxable nature

例如企业所得税中的
for example provisions on non-taxable income

财政拨款等不征税收入的规定
such as financial appropriations in enterprise income tax

虽然也产生了减免税收负担的效果
although it has also had the effect of reducing the tax burden

但不属于税收优惠措施
but it's not part of the tax incentives

税收优惠措施包括
preferential tax measures include

直接减免应纳税额的税额式优惠措施
tax incentives to directly reduce the amount of tax payable

还包括间接的针对
it also includes indirect special provisions on

税收构成要件的主体要素客体要素
the subject element object element and

税率要素的特别的规定
tax rate element of tax constitutive requirements

这个知识点就讲到这里
that's all

再见
goodbye