5.14在线视频

同学们你好
hello, everyone

我们开始学习第五章财税法之
we began to learn Chapter five Finance and Tax Law

所得税法原理
principle of income tax law

所得税是
income tax is a kind of general designation of tax that

以所得为税收客体
takes income as the tax object and

并以其所得额为税基的一类税收统称
its income amount as the tax base

现代意义上的所得税创始于1789年
the income tax in the modern sense was founded in 1789

英国首相小威廉·皮特
British Prime Minister William Pitt the Younger

为筹集对法战争军费而征收的临时性税收
levied a temporary tax to raise money for war against French

之后成为一个永久性税种
then become a permanent tax

被世界各国纷纷仿效而
which has been imitated by countries all over the world and

成为一国主要税收之一
become one of the main taxes of a country

英国因此被称为
the United Kingdom is therefore called

所得税母国
the home country of income tax

所得税具有以下特征
income tax has the following characteristics

一
I

所得税是直接税
income tax is a direct tax

所得税的纳税人与负税人通常一致
taxpayers of income tax are usually the same as tax bears

纳税人的税痛感较强
taxpayers have a strong sense of tax pain

是具有民主功能的良税
it is good tax with democratic function

二
II

所得税是对人税
income tax is a tax on people

所得税的征收与
The collection of income tax is

纳税人的税收负担能力具有高度关联性
highly related to the tax burden capacity of taxpayers

可以考量纳税人的具体情况
the specific taxpayer condition can be taken into account

并且通过累进税率的适用
through the application of progressive tax rate

成为社会收入的调节器
become the regulator of social income

三
III

所得税是对纯收益征税
income tax is a tax on net income

以收益为税收客体的是收益税
those taking income as the tax object are income tax

收益又存在总收益和纯收益的区别
there is the difference between total income and net income

我国已废止的农业税是
the agricultural tax that has been abolished in China is

前者的典型代表
a typical representative of the former

后者则是所得税
the latter is income tax

所得的确认
the recognition of income is

在所得税法上因而极其重要
therefore extremely important in the income tax law

存在所得源泉论
there are the theory of income source

净资产增加论
theory of increase of net assets

市场所得论等不同学说
theory of market income, etc.

其所得额的计算也较为复杂
the calculation of the income amount is also complicated

四
IV

所得税的税款征缴
The collection and payment of income tax shall be

实行总分结合
the combination of total and sub-total

由于一些应税所得额
as some taxable income can

只有年终才能最后确认
only be confirmed at the end of the year

但为保障国家收入的均衡
but in order to guarantee the balance of national income

及时
timely

虽然以全年所得税额计征
although a full-year income tax is levied

但分期预缴
prepayment by installments

年终汇算
year-end settlement

按纳税人的标准
by the standards of the taxpayers

各国所得税一般分为
the income tax of each country is generally divided into

企业所得税和个人所得税
enterprise income tax and individual income tax

根据法人实在说的观点
according to the theory of real juristic person

企业缴纳企业所得税后
after the enterprise pays the enterprise income tax

股东对分配的股利
shareholders shall pay

应当缴纳个人所得税
individual income tax on the dividends distributed

由此形成的所得税体系
the resulting income tax system is

被称为古典制
called the classical system

但以法人拟制说分析
but from fiction theory analysis

则存在重复征税的问题
there is the problem of double tax collection

所得税法因此对此予以调整
the income tax law is therefore adjusted to this

例如
for example

对企业的留存利润和分配利润
the retained and distributed profits of an enterprise

分别适用不同的税率
shall be subject to different tax rates

此乃双率制
this is a two-rate system

或者是股东缴纳
or when shareholders pays

股利的个人所得税时
the individual income tax on dividends

对企业所得税部分予以抵免
deduct the part of the enterprise income tax

即归属制
i.e. imputation system

改革开放以后
after the reform and opening-up

我国按企业所有制不同
according to ownership, China imposes

对企业征收不同的所得税
different income taxes on enterprises

1991年和1992年制定
in 1991 and 1992, China formulated

外商投资企业
Income Tax Law of the PRC for Enterprises

和外国企业所得税法
with Foreign Investment and Foreign Enterprises

和
and

企业所得税暂行条例
Provisional Regulations on Enterprise Income Tax

形成内外有别的企业所得税体系
to form a separate enterprise income tax system

二零零七年
in 2007

企业所得税法
Enterprise Income Tax Law

实现两税合一
realized the integration of two taxes

是
which was a

我国所得税法制建设的里程碑
milestone in legal construction of China's income tax

我国企业所得税纳税人分为
taxpayers of enterprise income tax in China are divided

居民企业和非居民企业
into resident enterprises and non-resident enterprises

居民企业
resident enterprise

是指
refers to the establishment

依法在中国境内成立
within the territory of China according to law

或者
or

依照外国地区法律成立
enterprises established in accordance with foreign laws

但实际管理机构在中国境内的企业
but with actual management organizations in China

居民企业应当
a resident enterprise shall pay enterprise income tax

就其来源于中国境内境外的所得缴纳企业所得税
on its income from sources inside and outside China

非居民企业
non-resident enterprise

是指依照
refers to the establishment in accordance with

外国地区法律成立
the laws of foreign countries and regions

且实际管理机构不在中国境内
and the actual management organ is not within China

但在中国境内设立机构场所的
but an institution is established within China

或者在中国境内未设立机构场所的
but an institution is established within China

但有来源于中国境内所得的企业
but for the enterprises has income derived within China

非居民企业
where a non resident enterprise

在中国境内设立机构场所的所设机构场
establishes an institution in China,

应当就其
it shall pay enterprise income tax

所取得的来源于中国境内的所得
on the income derived from its establishment in China and

以及发生在中国境外但与其所设机构场所
the income incurred outside China but

有实际联系的所得缴纳企业所得税
actually connected with its establishment

非居民企业
where a non-resident enterprise

在中国境内未设立机构场所的
does not have an establishment within China

或者虽设立机构场所
or although the establishment of an institution or place

但取得的所得与
its income has

其所设机构场所没有实际联系的
no actual connection with the institution

应当就其来源于
it shall pay enterprise income tax

中国境内的所得缴纳企业所得税
on its income from sources in China

企业所得税征纳的关键是
the key of enterprise income tax collection is

应纳税所得的确认和计算
recognition and calculation of taxable income

应纳税所得额等于
taxable income equals to

收入总额减不征税收入
gross income minus tax-free income

减免税收入
minus tax-free income

减准予扣除项目
minus allowed deducted items

减允许弥补的以前年度亏损
minus the allowed less prior year deficiency

收入总额是企业以货币形式或非货币形式
the total amount of income is in the form of money or non-money

从各种来源取得的各项收入
income obtained from a variety of sources

不征税收入是指不具有可税性
non-taxable income refers to the income that is not taxable

性质上或根源上
in nature or root

不构成企业经营收益
does not constitute the operating income of the enterprise

从而不应当作为应纳税所得额
therefore it should not be regarded as taxable income

包括财政拨款
including the financial appropriations

依法收取并
administrative fees collected according to law and

纳入财政管理的行政事业性收费
incorporated into financial management

政府性基金
government-managed funds

国务院规定的其他不征税收入
other non-taxable incomes stipulated by the State Council

免税收入是对企业的税收优惠
tax-free income is a tax preference for enterprises

包括国债利息收入
including interest income of national debt

符合条件的居民企业之间的
among qualified resident enterprises

股息红利等权益性投资收益
dividends and other equity investment income

在中国境内设立机构场所的非居民企业
non-resident enterprises that set up institution in China

从居民企业取得
from resident enterprises obtain

与该机构场所
equity investment incomes such as dividends and bonuses

有实际联系的股息红利等权益性投资收益
that are actually related to the institution

符合条件的非营利组织的收入
income of qualified non-profit organizations

企业所得税的准予扣除项目
permitted deduction items of enterprise income tax

是企业实际发生的
is the reasonable expenditure related to

与取得收入有关的合理的支出
the income actually incurred by the enterprise

包括成本
including cost

费用
expenditure

税金
tax

损失
loss

其他支出等基本项目
Other expenditure basic items

另外
in addition

企业发生的公益性捐赠支出
public welfare donation expenses incurred by enterprises

在年度利润总额百分之十二以内的部分
the part less than 12 percent of the total annual profit

准予扣除超过
is allowed to deduct

年度利润总额百分之十二的部分
the part more than 12 percent of the total annual profit

准予结转以后三年内扣除
deduct within three years after the approval of carrying forward

企业纳税年度发生的亏损
loss incurred in the tax year of an enterprise

准予向以后年度结转
is allowed to carry forward to a future year

用以后年度的所得弥补
with income compensation in subsequent years

但结转年限最长不得超过五年
but the maximum carry-over period shall not exceed 5 years

企业所得税的基本税率为百分之二十五
the basic tax rate of enterprise income tax is 25 percent

非居民企业
if a non resident enterprise

在中国境内未设立机构场所
does not set up an institution in China

或者虽设立机构场所
or although it has set up an institution

但取得的所得与
its income is not

其所设机构场所没有实际联系的
actually related to the institution it has set up

对其来源于中国境内的
the withholding income tax rate of 20%

所得适用百分之二十的预提所得税率
shall be applied to its income from sources in China

此外
in addition

符合条件的小型微利企业
qualified small low profit enterprises shall be subject to

减按百分之二十的税率征收企业所得税
enterprise income tax at a reduced rate of 20%

国家需要重点扶持的高新技术企业
new high-tech enterprises supported by the state shall be

减按百分之十五的税率征收企业所得税
subject to the enterprise income tax at a reduced rate of 15%

企业所得税法通过免税收入
the enterprise income tax law provides tax preference

减计收入
through tax-free income reduction

加计扣除
additional deduction

加速折旧
accelerated depreciation

投资抵扣和抵免
investment deduction and credit

降低税率等方式予以税收优惠
reduction of tax rate, etc

同时
at the same time, special tax adjustments shall be made to

对转让定价 受控外国公司
transfer pricing, controlled foreign companies

资本弱化等逃避税行为予以特别纳税调整
capital weakening and other tax evasive behaviors

1980年
in 1980

个人所得税法
individual income tax law

是我国第一部严格意义上的个人所得税法律
is China's first strict sense individual income tax law

并且1993年1999年
and the amendments and modifications in 1993, 1999

2005年2007年2011年2018年的修正修改
in 2005, 2007, 2011 and 2018

其中2007年修正两次
of these, two amendments were made in 2007

共计7次
seven times in all

个人所得税的征收方式
the collection method of individual income tax is divided

分为分类所得税制
into scheduled income tax

综合所得税制
comprehensive income tax system

混合所得税制
mixed income tax system

分类所得税制是
the scheduled income tax system stipulates different kinds

对纳税人不同类型所得规定不同税种
of tax for different types of taxpayers' income

或者同一税种
or the same kind of tax

但税率和征收方法不同
but the tax rate and collection method are different

分类所得税制可以较为广泛地
the scheduled income tax system can be widely applied

适用源泉扣缴
to withholding at source

征管较为便利成本较低
with convenient collection and management and low cost

并且
and through

通过不同性质所得的差别待遇
the different nature of the differential treatment

可以体现特定政策导向
can reflect in the specific policy guidance

但存在税收负担分配不公平
but there is an unfair distribution of tax burden

以及利用所得界定差异而逃避税的问题
and tax evasion by using income to define differences

综合所得税制
in the comprehensive income tax system

则将不同所得起来
different incomes are collected together

减除各项扣除后
after deducting all deductions

再按统一税率计征
and then collected according to the unified tax rate

综合所得税制较好反映
comprehensive income tax system better reflects

量能负担的税收公平精神
the spirit of tax equity of quantity burden

但税基复杂
but the tax base is complex

征管成本较高
cost of tax collection and management is higher

对纳税人遵从存在比较高的要求
there are high requirements for taxpayers to comply

混合所得税制结合
mixed income tax system combines

两种税制的优点
the advantages of above two tax systems

部分所得综合起来
part of the income is combined

对其他特定所得予以分类计征
other specific income will be classified and collected

并且分类计征部分是否予以加总
and whether the classified part will be added up

又分为交叉型和并立型
which is divided into cross-type and parallel-type

2018年
2018

个人所得税法修改
individual income tax law amended

采取混合所得税制
adopted the mixed income tax system

我国个人所得税纳税人
China's individual income tax taxpayers

依据住所标准和居住时间标准
according to the residence and residence time standard

分为
is divided into

居民纳税人和非居民纳税人
resident taxpayers and non-resident taxpayers

前者承担无限纳税义务
the former undertakes unlimited tax obligations and

对境内外全部所得缴纳个人所得税
pays individual income tax on all income at home and abroad

后者为承担有限纳税义务
the latter is to assume limited tax liability

仅就来源于境内所得缴纳所得税
pay income tax on income derived from domestic sources only

个人所得税包括工资
individual income tax including wages

薪金所得
salary income

劳务报酬所得
income from remuneration for services

稿酬所得
income from remuneration

特许权使用费所得
income from royalties

经营所得
operating income

利息
interest

股息
dividend

红利所得
bonuses

财产租赁所得
income from lease of property

财产转让所得
income from transfer of property

偶然所得等九项所得
accidental income

居民个人取得前四项应税所得
taxable first four items obtained by individual resident

按纳税年度
according to the tax year

合并为综合所得
shall be consolidated into comprehensive income

减去费用6万元
minus the cost of 60,000 yuan

减去基本养老保险
minus the basic old-age insurance

基本医疗保险
basic medical insurance

失业保险和住房公积金等三险一金
unemployment insurance and housing provident fund

再减去子女教育
minus children's education

继续教育
continuing education

大病医疗
major illness medical treatment

住房贷款利息或住房租金
housing loan interest or housing rent

赡养老人等六个专项附加扣除
supporting the elderly

再减去依法确定的其他扣除
minus other deductions as determined by law

余额为应纳税所得额
the balance is taxable income

进而适用7级超额累进税率
and then apply the 7-level excess amount progressive tax rate

其中劳务报酬所得
income from remuneration for services

稿酬所得
income from remuneration

特许权使用费所得
income from royalties

以收入减除20%费用后的余额
the balance after deducting 20% cost from income

为收入额
is the amount of income

稿酬所得收入额减按70%计算
deduction at 70% of income from remuneration

经营所得
the taxable income of business income is

以每一纳税年度的收入总额减除
the balance after deducting costs, expenses and losses

成本、费用、损失后的余额为应纳税所得额
from the total income of each tax year

按照五级超额累进税率
based on the level-5 excess amount progressive tax rate

计算应纳所得税额
calculate the income tax payable

财产租赁所得按次计征
income from lease of property shall be taxed

以一个月内
within one month

取得的收入为一次
within one month
the income obtained shall be taken as one lump sum

取得的收入为一次
the income obtained shall be taken as one lump sum

每次不超过4000元的
if it does not exceed 4000 yuan at a time,

减除费用800元
800 yuan of expenses shall be deducted

4000元以上的
if it is more than 4000 yuan,

减除20%费用
20% of expenses shall be deducted

余额为应税所得额
the balance is taxable income

适用20%税率
the tax rate of 20% shall be applied

财产转让所得
income from transfer of property

以转让财产收入减除
the balance of the income from transfer of property minus

财产原值和合理费用后的余额
the original value and reasonable expenses of the property

为应税所得额
is the taxable income

适用20%税率
the tax rate of 20% shall be applied

利息
for interest

股息
dividend

红利所得和偶然所得
bonuses and accidental income

以每次收入额为应纳税所得额
each income is taxable income

适用20%税率
the tax rate of 20% shall be applied

以支付所得的单位或者个人
the unit or individual paying the income

为扣缴义务人
shall be the withholding agent

由扣缴义务
the withholding agent shall withhold the withholding tax

人按月或者按次预扣预缴税款
on a monthly basis or on a monthly basis

需要办理汇算清缴的
if it is necessary to carry out final settlement and payment

应当在取得所得的
the final settlement and payment shall be carried out

次年三月一日至六月三十日内办理汇算清缴
within the period from March 1 to June 30 of the next year

这个知识点就讲到这里
that's all for today

再见
goodbye