5.13在线视频

同学你好
hello everyone

我们开始学习第五章之
we begin to learn the Chapter five

流转税法原理
the principles of the turnover tax law

流转税是以
turnover tax is a kind of tax

商品或服务为税收客体
that takes goods or services as the tax object

并以其流转额为税基的一类税收的统称
and its turnover as the tax base

又称为商品和服务税
also known as goods and services tax

对于商品或劳务的消费支出
consumption expenditure on goods or services

直接反映了消费者的税收负担能力
directly reflects the tax burden capacity of consumers

但此类直接的消费税
however, there are obstacles in the management of

存在税收征收管理障碍
such direct consumption tax collection

因此转向
therefore, it turns to indirect consumption tax levied on

对提供商品或服务的生产经营者征收
producers and operators who provide goods or services

并最终由消费者承担的间接消费税
and ultimately borne by consumers

随着市场经济的逐步发展
with the gradual development of market economy

近现代流转税的
the collection of modern circulation tax has become

征收面日益广泛
more and more extensive

对一国财政收入贡献
and its contribution to a country's financial revenue

逐步提高
has been gradually increased

成为
it has become

一些国家或地区税收体系中的主体税种
the main body of the tax system in some countries or regions

流转税具有以下主要特征
turnover tax has the following main characteristics

一
I

征收普遍
universal levy

收入稳定
stability of income

流转税以商品或服务流转额为征收对象
turnover tax is levied on the turnover of goods or services

税源稳定且普遍
the source of tax is stable and universal

同时
at the same time,

不以市场主体经营结果为准
it is not subject to the results of market operation

只要发生商品或服务流转
as long as the circulation of goods or services occurs

即需缴纳流转税
the turnover tax shall be paid

形成及时
form timely

足额
sufficient

稳定的财政收入
stable financial revenue

并且随经济增长而增长
and grow with economic growth

流转税一般采取比例税率
the turnover tax generally adopts proportional tax rate

定额税率
quota tax rate

税收管理成本较低
lower cost of tax administration

税收流失控制强
tax loss control

税收运行效率高
high tax operation efficiency

二
II

税负易转嫁
easy transfer of tax burden

隐蔽性强
strong concealment

流转税的纳税人是
taxpayers for turnover tax

提供商品或服务的生产经营者
are producers and operators who provide goods or services

其可以通过调整价格
can adjust the price

将税收负担向下游转嫁
shift the tax burden downstream

最终由消费者承担
ultimately, it's up to the consumer

因此流转税属于间接税
therefore, turnover tax belongs to indirect tax

作为负税人的消费者不是法定纳税人
consumers as tax bearers are not legal taxpayers

因此承担税收负担的税痛感不强
therefore, the tax burden to bear the tax pain is not strong

对流转税较易接受
it is easier to accept turnover tax

可以缓解征纳双方的紧张关系
it can ease the tension between the two sides

三
III

具有累退性
regressive nature

易于调控
easy to control

每个消费者的消费支出
the proportion of consumption expenditure to

占其全部收入的比例不相同
total income of each consumer is different

一般而言
in general

随着收入的提高
with the increase of income

消费支出占其全部收入的比重
the proportion of consumption expenditure in total income

随之下降
will decrease accordingly

其按比例税率承担的流转税税额占
the proportion of the turnover tax that it bears

全部收入的比重也随之降低
in proportion to the total income decreases accordingly

产生累退效应
produce the regressive effect

流转税直接影响消费
turnover tax directly affects consumption

可以调节消费与储蓄比例
can adjust the ratio of consumption to savings

并且对不同商品或服务予
and different goods or services

以不同的税率可以征收
can be levied at different tax rates

可以精准有效的调控经济
can accurately and effectively regulate the economy

实现经济结构
realize economic structure

资源配置的优化
optimize resource allocation

按不同标准
by different standards

流转税存在不同类型
there are different types of turnover tax

根据税基不同
according to the tax base

可以分为以
it can be divided into turnover tax based on

流转总额和流转增值额为税基的流转税
the turnover total amount and turnover value-added amount

根据课税环节不同
according to the tax link

可以分为
it can be divided into

单环节征收和多环节征收的流转税
single-link and multi-link collection of turnover tax

前者从
the former is collected

生产交换消费等诸环节择一征收
from one link of production, exchange and consumption

后者选择两个或两个以上乃至全部流转环节
the latter chooses two or more or even all circulation links

征收
to collect

根据税源地点不同
according to different tax places

可以分为
it can be divided into

境内流转税和跨境流转税
domestic turnover tax and cross-border turnover tax

一国流转税的
there is a close relationship

各税种之间存在密切关系
among various types of turnover tax in a country

共同编织而成流转税的税网
weave into a turnover tax net together

在我国
In China

增值税和营业税形成互补关系
VAT and business tax form a complementary relationship

增值税侧重以有形动产为客体
VAT focuses on tangible personal property as its object

营业税侧重以
business tax focuses on

服务无形财产不动产
service, intangible property and real estate

营业税暂行条例被废止
provisional Regulations on Business Tax was abolished

为税收客体
as its tax object

2017年
in 2017

营业税暂行条例被废止
after replacing business tax with VAT

营改增后
after replacing business tax with VAT

对商品和服务普遍征收增值税
VAT is generally levied on goods and services

增值税与消费税和间
the relationship between VAT and consumption tax

为递进关系
is progressive

即消费税是在征收增值税的基础上
that is, consumption tax, on the basis of VAT,

选择特定商品或服务征收的
is levied by selecting specific goods or services

形成一般调控与特殊调控的
forming the organic combination of

有机结合
general regulation and special regulation

增值税
VAT

消费税与关税则
the relationship between consumption tax and tariff

为配合关系
is cooperation

关税是典型的跨境流转税
tariff is a typical cross-border turnover tax

对出口商品一般免征
generally, the export commodities shall be exempted from

出口关税以及增值税消费税
export tariff, VAT and consumption tax

以及对已征收的增值税消费税予以退还
VAT and consumption tax already collected shall be refunded

反之
vice versa

进口商品一般征收进口关税
import duties are generally levied on imported goods

同时
at the same time,

征收进口环节的增值税和消费税
the VAT and consumption tax on import links shall be levied

增值税是
VAT is a kind of

以商品或服务
taking the value added of goods or services

在流转环节的增值额为税基
in the circulation link as the tax base

而征收的一种流转税
turnover tax levied

1917年美国学者亚当斯首先提出增值税的构思
in 1917, American scholar Adams first put forward the idea of VAT

1953年美国密歇根州运行增值税
1953 Operating VAT in Michigan, USA

1954年法国增值税改革成功
in 1954, the reform of VAT in France was successful

产生世界性的影响
and had a worldwide impact

法国因此被称为增值税母国
france is therefore known as the home country of VAT

目前100多个国家或地区征收增值税
at present, more than 100 countries or regions levy VAT

增值税之所以是一个中性税种
the reason why VAT is a neutral tax

道道课征
which is levied on each link

税不重征
and not re levied

关键是以每个环节的增值额为税基
the key is to take the added value of each link as the tax base

增值额的范围及其计算
the scope of value added and its calculation

因而极其重要
are therefore of great importance

按增值额的范围不同
according to the scope of value added

分为生产型
divided into production VAT

收入型和消费型增值税
income VAT and consumption VAT

在2009年
in 2009

我国全面实现消费型增值税的转型
fully realizing the transformation of consumption VAT in China

在理论上
in theory

增值额的计算分为加法
the calculation of value added is divided into addition

减法和扣税法
subtraction and tax deduction method

加法
Addition

也称为税基列举法
also known as tax base enumeration

即构成增值额的各个项目
that is, each item constituting the added value

直接相加而得税基
is added directly to obtain the tax base

再乘以适用税率
multiplying the applicable tax rate

从而计征应纳税额
to obtain the tax payable

减法
subtraction

也称为税基相减法
also known as tax base subtraction

即
that is

当期销售额减去准予扣除项目
the current sales deducts the items allowed to be deducted

而得税基
to obtain the tax base

再乘以适用税率
multiplying the applicable tax rate

从而计征应纳税额
to obtain the tax payable

又称为扣额法
also known as the deduction method

被一些国家或地区在实践中予以采用
which is adopted in practice by some countries or regions

与加法或减法
different from adding or subtracting to

直接计算税基不同
calculate tax base directly

扣税法采取一套抵扣机制
tax deduction method adopts a set of deduction mechanism to

实现对应纳税额的间接计算
realize indirect calculation of corresponding tax amount

即
that is

当期销售额乘以适用税率
the current sales multiplied by the applicable tax rate

得到此环节的税款
to obtain the tax on this link

再减去上一环节缴纳的增值税款
subtract the VAT paid in the previous link

余额为当期应纳税额
the balance is tax payable for the current period

我国增值税法采取扣税法
china's VAT adopts tax deduction method

通过国家发票形成
through the national invoice

以税扣税的清晰税收征收链条
a clear tax collection chain with tax deduction is formed

上下游利益制衡
and the upstream and downstream benefit-balance mechanism

构成内部制约机制
constitutes the internal restriction mechanism

保障税收征收管理的通畅
to ensure the smooth management of tax collection

我国增值税分为
china's VAT is divided into

一般纳税人和小规模纳税人
general taxpayers and small-scale taxpayers

小规模纳税人实行简易征税办法
small-scale taxpayers adopt simple tax method

即增值税应纳税额
that is, the amount of VAT payable is equal to

等于销售额乘以征收率
the amount of sales multiplied by the rate of levy

征收率为百分之三百分之五两档
the levy rate is 3% and 5%

我国增值税税目分为销售货物
china's VAT item is divided into sales of goods

销售无形资产
sales of intangible assets

销售不动产
sales of real estate

进口货物
imported goods

提供应税劳务
provision of taxable services

提供应税服务
provision of taxable services

提供应税服务又分为
provision of taxable services is divided into

交通运输服务
transport services

电信服务
telecommunication service

建筑服务
building service

金融服务
financial services

现代服务业
modern service industry

生活服务等
life service, etc

我国增值税率分为三档
china's VAT rate is divided into three categories

基本税率
basic tax rate

低税率及对出口货物的零税率
low tax rate and zero tax rate on export goods

消费税依据税收客体分为一般消费税
the consumption tax is divided into general consumption tax

和特种消费税
and special consumption tax according to the tax object

我国税法上消费税
consumption tax is

是特种消费税
a special consumption tax in China's tax law

仅对特别商品征收
levying on special goods only

税收客体的选择
the choice of tax object

反映特定经济社会目标
reflects the specific economic and social goals

实现消费税的寓禁予征和
realizes the functions of the prohibitive levy and

收入再分配的功能
the income redistribution of consumption tax

消费税税目因此
the consumption tax item is therefore

分为四大类
divided into four categories

一
I

过度消费造成危害的消费品
harmful consumer goods caused by excessive consumption

例如烟
for example, cigarette

酒
wine

鞭炮
firecracker

烟火
fireworks

铅蓄电池
lead storage battery

涂料等
paint and so on

二
II

奢侈品或非生活必需品
luxury goods or non-necessities of life

例如高档化妆品
for example, high-end cosmetic, makeup product

贵重首饰及珠宝玉石
precious jewelry and jewelry jade

高尔夫球及球具
golf and golf equipment

高档手表
high-end watch

游艇等
yacht, etc

三
III

高耗能的高档消费品
high-end consumer goods with high energy consumption

例如摩托车
for example, motorcycle

小汽车等
car, etc

四
IV

不可再生的资源类消费品
non-renewable resource consumer goods

例如成品油
for example, refined oil

一次性的筷子
disposable chopsticks

实木地板等
solid wood floor

我国消费税一般采取单环节征收
china's consumption tax is generally levied in a single link

主要是在生产
mainly in production

委托加工或进口环节
commission processing or import link

但金银首饰钻石及钻石饰品
but gold, silver, jewelry, diamonds and diamond jewelry

在零售环节征税
are taxed in the retail sector

此外卷烟
in addition, cigarettes are subject to

在商业批发环节加征消费税
consumption tax in the wholesale business

超豪华小汽车在零售环节加征消费税
extra consumption tax on super luxury cars in retail

我国消费税计税方式较为灵活
china's consumption tax method is more flexible

对于
for consumer goods with

供求矛盾突出
prominent contradiction between supply and demand

价格差异较大、计量单位不规范的消费品
large price difference and nonstandard measurement unit

予以从价定率征收
they shall be levied according to the Ad valorem rate

对于供求基本平衡
for the consumer goods with basic balance of supply and demand

价格差异不大、计量单位规范的消费品
little price difference and standardized measurement unit

予以从量定额计征
they shall be levied according to the quantity quota

由于两种方法各有其优缺点
both methods have their advantages and disadvantages

因此对卷烟白酒适用两者结合的复合计征
so the cigarette and wine adopt composite levying

关税是以
tariff is a tax levied on goods and articles

进出关境货物和物品为税收客体而征收的一种税收
tariff is a tax levied on goods and articles
entering and leaving the customs territory as tax object

进出关境货物和物品为税收客体而征收的一种税收
entering and leaving the customs territory as tax object

其中货物指贸易性商品
among them, goods refer to trade goods

物品则主要属于个人自用
articles mainly belong to the individual's own use

非以贸易为目的
not for trade purposes

依据税收客体的流向
according to the direction of tax object

关税分为进口关税
tariff divided into import tariff

出口关税
export tariff

过境关税
transit tariff

当今世界各国基本
in today's world, countries generally

不征收过境关税
do not impose transit tariffs

我国仅对
china only imposes export tariffs on

少量资源性商品及
a small number of resource commodities and some semi-finished products

一些盲目出口需要规范出口秩序的半制成品征收出口关税
that are blindly exported and need to regulate export order

因此关税一般指的是进口关税
therefore, tariff generally refers to import tariff

以税率表为主体的进出口税则
import and export tariff with tariff table as the main body

明确规定关税的税目和税率
clearly defines tariff items and rates

具体税收客体
the specific tax object shall be

应当税则归类
classified according to the tax rules

对号入座
according to the number of tax items

确定最适合的税则项目及其税率
the most suitable tax item and tax rate should be determined

我国进口关税设有
China's import tariff includes

最惠国税率
the most favoured nation tariff

协定税率
conventional tariff

特惠税率
preferential tax rate

普通税率
general tax rate

关税配额税率等
tariff quota rate, etc

对进口货物在一定期限内还实行
the imported goods also implement

暂定税率
provisional tariff rates within a certain period of time

经国务院关税税则委员会决定
decided by the Tariff Commission of the State Council

还可以征收
it can also impose special tariffs

报复性关税
such as retaliatory tariffs

反倾销和反补贴关税
anti-dumping duties, anti-subsidy tariffs

保障性关税等特别关税
and safeguard tariffs

关税的征收机关是海关
the collection authority of tariff is the Customs

海关还是
customs is also the collection agency of

进口环节增值税、消费税的代征机关
import VAT and consumption tax

为简化征收
in order to simplify the collection

采取行李物品和个人邮递物品进口税
adopting luggage and personal postal goods import tax

即行邮税
i.e. personal postal articles tax

跨境电子商务零售进口税等
cross-border e-commerce retail import tax and

简易征收方法
other simple methods

这个知识点就讲到这里
that's all

再见
goodbye