5.15在线视频

同学你好
hello students

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

财税法之
Finance and Tax Law

财产税法原理
principle of Property Tax Law

财产税的历史比
property tax has a longer history than

流转税所得税更为悠久
turnover tax and income tax

是以财产为税收客体的
it is a general term for a class of taxes

一类税的总称
with property as the tax object

财产税具有以下特征
property tax has the following characteristics

一
I

财产税的税负不易转嫁
the tax burden of property tax is not easy to pass on

因此为直接税
so it's a direct tax

二
II

财产税虽仍为
property tax is still

一国税收体系必不可少的组成部分
an essential part of a country's tax system

但主体税种地位已被
but the status of the main tax has been replaced by

流转税和所得税所替代
turnover tax and income tax

因此为辅助税
So it's a supplementary tax

三
III

诸如不动产等财产难以移动
property such as real estate is difficult to move

地方政府对其状况较为熟悉
local governments are more familiar with the situation

且其价值与
and its value is closely related to

地方政府的公共服务密切相关
the public service of local government

因此为地方税
therefore, it is the local tax

依据财产税的税收客体范围大小
according to the scope of the tax object of the property tax

分为
it can be divided into

一般财产税和个别财产税
general property tax and individual property tax

前者以纳税人所有的
the former takes all the property

全部财产为税收客体
owned by the taxpayer as the tax object

若是考虑扣减负债
if deducting liabilities is considered

则为财产净值税
it is net worth tax

财产可以分为不动产
property can be divided into real property

动产
movable property

由于动产易被隐瞒
because movable property is easy to hide

税源难以控制
the source of tax is difficult to control

价值普遍偏低
the value is generally low

考虑税收经济
considering tax economy

往往只对某项不动产
property tax is usually only levied on

和部分动产征收财产税
certain real estate and some movable property

即个别财产税
i.e. individual property tax

按照财产所处的状态不同
according to the state of the property

财产税又分为
property tax is divided into

静态财产税和动态财产税
static property tax and dynamic property tax

前者以纳税人
the former collection condition is based on

对财产的占有持有使用为征收条件
the possession and use of the property by the taxpayer

后者以财产转让
the latter takes the transfer of property

为征收条件
as the collection condition

我国财产税在狭义上指
china's property tax in a narrow sense refers to

房产税
the house property tax

城镇土地使用税
urban land use tax

契税
deed tax

土地增值税
land value added tax

车船税和车辆购置税
vehicle and ship tax and vehicle purchase tax

我国房产税以
china's house property tax takes

城市县城建制镇
the real estate in cities, counties, organic towns

和工矿区范围内的房产为税收客体
and industrial and mining areas as the tax object

以房屋产权人为纳税人
takes the house property owner as the taxpayers

我国房产税采用比例税率
proportional tax rate is adopted for house property tax in China

依照房产原值
tax according to 1.2% of the residual value

一次减除10%至30%后的余值的1.2%计税
deducting 10% to 30% from the original value of the property

房产出租的
for house rental

以房产租金收入的12%计税
tax at 12% of rental income

下列房产免纳房产税
the following properties are exempt from property tax

一
I

国家机关
State organ

人民团体
people's organization

军队自用的房产
military-owned properties

二
II

由国家财政部门
houses for self use of units

拨付事业经费的单位自用的房产
allocated by the state finance department

三
III

宗教寺庙公园名胜古迹自用的房产
houses for religious temple, parkland and places of interest

四
IV

个人所有非营业用的房产
property owned by individuals for non-business purposes

五
V

经财政部批准
with the approval of the Ministry of Finance

免税的其他房产
other property exempted from tax

房产税按年计算
real estate tax is calculated on an annual basis

分期缴纳
paid in instalment

我国城镇土地使用税
the land use tax in cities and towns in China takes the land in

以城镇和工矿区的土地为税收客体
towns and industrial and mining areas as the tax object

在城市县城建制镇
within the scope of cities, counties, organic towns,

工矿区范围内
industrial and mining areas

使用土地的单位和个人为纳税人
the units and individuals that use the land are taxpayers

以纳税人实际占用的土地面积为税基
tax base is the land area actually occupied by the taxpayer

城镇土地使用税采取幅度定额税率
urban land use tax adopts the range fixed tax rate

由省、自治区、
the People's Governments of a province, autonomous region or

直辖市人民政府在税额幅度内
municipality directly under the central government shall be

根据市政建设状况经济繁荣程度等条件
according to the municipal economic prosperity conditions

确定所辖地区的
responsible for determining the range of applicable taxes

适用税额幅度
in the area under its jurisdiction

市县人民政府应
the municipal and county people's governments shall,

当根据实际情况
in light of the actual conditions

将本地区土地划分为若干等级
divide the land of the area into several grades

在省自治区
within the tax amount range determined by

直辖市人民政府确定的
the people's governments of the province, autonomous region

税额幅度内
and municipality directly under the central government

制定相应的适用税额标准
the corresponding applicable tax standard is formulated

报省自治区
and is submitted to

省自治区
the People's Governments of the province, autonomous region

直辖市政府
and municipality directly under the central government

批准执行
for approval and implementation

下列土地免缴土地使用税
the following land is exempt from land use tax

一
I

国家机关
state organ

人民团体
people's organization

军队自用的土地
military-owned properties

二
II

由国家财政部门
houses for self use of units

拨付事业经费的单位自用的房产
allocated by the state finance department

三
III

宗教寺庙公园名胜古迹自用的房产
houses for religious temple, parkland and places of interest

四
IV

市政街道广场绿化地带等公共用地
municipal streets, squares, green areas and other public land

五
V

直接用于
production land directly used for

农林牧渔业的生产用地
agriculture, forestry, animal husbandry and fishery

六
VI

经批准开山填海整治的土地和改造的废弃土地
approved land for reclamation and waste land for reconstruction

从使用的月份起免缴土地使用税5年至10年
free of land use tax for 5 to 10 years from the month of use

七
VII

由财政部另行规定
separately prescribed by the Ministry of Finance

免税的能源交通
tax exemption for land for energy, transportation

水利设施用地和其他用地
and water conservancy facilities, etc.

城镇土地使用税按年计算
urban land use tax is calculated on an annual basis

分期缴纳
paid in instalment

契税以权属发生转移的土地
land transferred by deed tax

房屋为税收客体
house is the tax object

承受的单位和个人为
the units and individuals that bear the deed tax

契税的纳税人
shall be the taxpayers

契税税率为幅度比例税率
deed tax rate is the rang proportional tax rate

具体适用的契税税率
specific applicable deed tax rate

由
is determined by the

省自治区
people's governments of the province, autonomous region

直辖市人民政府
and municipality directly under the central government

在前款规定的幅度内
within the scope prescribed in the preceding paragraph

按照本地区的实际情况确定
according to the actual situation of the region

并报财政部和
and reported to the Ministry of Finance and

国家税务总局备案
the State Administration of Taxation for the record

契税的税基为不动产的价格
the tax base of the deed tax is the price of the real property

但依据不同的交易情况
but according to different trading conditions

具体税基确定如下
the specific tax base is determined as follows

一
I

国有土地使用权出让
transaction price for transfer of state-owned land use right

国有土地使用权出售
sale of state-owned land use right

房屋买卖为成交价格
house buying and selling

二
II

土地使用权赠与
for land use right grant

房屋赠与
house grant

由征收机关
it shall be determined by the collection authority

参照土地使用权出售
referring to the market price of the sale of the land use right

房屋买卖的市场价格核定
and the purchase and sale of houses

三
III

土地使用权交换
for exchange of land use right

房屋交换
house exchange

为所交换的土地使用权
it shall be the difference between

房屋的价格的差额
land use right exchanged and house price

成交价格明显低于
if the transaction price is obviously lower than

市场价格
the market price

并且无正当理由的
and there is no justifiable reason

或者所交换土地使用权
or the difference between the prices of the houses

房屋的价格
with the land use right exchanged

的差额明显不合理并且无正当理由的
is obviously unreasonable and there is no justifiable reason

由征收机关
it shall be determined by the collection authority

参照市场价格核定
with reference to the market price

有下列情形之一的
In any of the following circumstances

减征或者免征契税
deed tax shall be reduction or exemption

一
I

国家机关
state organ

事业单位
public institution

社会团体
social group

军事单位承受土地
military unit's land

房屋用于办公教学医疗
housing for office, teaching, medical treatment,

科研和军事设施的
scientific research and military facilities

免征
are exempted from tax

二
II

城镇职工按规定
urban workers who purchase public housing

第一次购买公有住房的
for the first time according to regulations

免征
are exempted from tax

三
III

因不可抗力灭失住房
for the housing loss due to force majeure

而重新购买住房的
and therefore re-purchasing of the house

酌情准予减征或者免征
grant relief or exemption shall be given accordingly

四
IV

财政部规定的其他减征
other reductions stipulated by the Ministry of Finance

免征契税的项目
items exempted from deed tax

契税的纳税义务发生时间
the tax obligation of deed tax occurs on the day

为纳税人签订土地
when the taxpayer signs the land

房屋权属转移合同的当天
and house ownership transfer contract

或者纳税人取得其他具有土地
Or the day when the taxpayer obtains other certificates

房屋权属转移合同性质凭证的当天
with the nature of land and house ownership transfer contract

我国土地增值税对
land value added tax is a kind of tax levied on the value added

转让国有土地使用权地上的建筑物及其附着物
gained from the transfer of the buildings and attached objects

并取得收入的单位和个人
that the unit and individual obtain income

就其转让房地产所取得的增值额征收的一种税
on the land with state-owned land use right

土地增值税的税基
tax base of land value-added tax

是纳税人转让房地产
is the obtained land value added by

所取得的土地增值额
taxpayer's transfer of real estate

即转让房地产所取得的收入
i.e, income from the transfer of real estate

减除除项目金额后的余额
balance after deducting the item amount

扣除项目主要包括
deduction items mainly include

取得土地使用权所支付的金额
the amount paid for acquiring the land use right

开发土地的成本费用
cost of land development

新建房及配套设施的成本费用
cost of new building and supporting facilities

或者旧房及建筑物的评估价格
or the appraised price of old houses and buildings

与转让房地产有关的税金
taxes relating to the transfer of real estate

财政部规定的其他扣除项目
other deductions specified by the Ministry of Finance

土地增值税实行
land value-added tax implements

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

体现国家参与土地增值收益的分配
reflecting the state's participation in

对房地产市场的适度调控
moderate regulation of the real estate market

促进土地资源的合理利用
promotion of the rational use of land resources

我国车船税
China's vehicle and vessel tax takes

以规定的车辆船舶为税收客体
the prescribed vehicle and vessel as the tax object

以其所有人或者管理人
and takes owner or manager

为车船税的纳税人
as the vehicle and vessel tax taxpayer

车船税按
Vehicle and vessel tax is according to

相关车船的排气量
the relative vehicle and vessel displacement

整备质量
kerb mass

载客人数
number of passengers

净吨位
net tonnage

艇身长度等为计税单位
vessel length, etc.

适用幅度定额税率
range quota tax rate is applicable

下列车船
the following vehicles and vessels are

免征车船税
exempt from vehicle and vessel tax

一
I

捕捞养殖渔船
fishing and aquaculture boats

二
II

军队武装警察部队专用的车船
special vehicles and vessels for the armed police force

三
III

警用车船
Police ship

四
IV

悬挂应急救援专用号牌的
with a special plate for emergency rescue

国家综合性消防救援车辆
national comprehensive fire rescue vehicles and

和国家综合性消防救援专用船舶
national comprehensive fire rescue ships

五
V

依照法律规定
in accordance with the law

应当予以免税的外国驻华使领馆
vehicles and vessels of foreign embassies and consulates

国际组织驻华代表机构
representative offices of international organizations

及其有关人员的车船
and their associated personnel in China should be exempted

车船税纳税义务发生时间
time of occurrence of vehicle and vessel tax liability

为取得车船
is the month in which ownership or management

所有权或者管理权的当月
of a vehicle or vessel is obtained

其中
Among them,

从事机动车第三者责任
the insurance institutions engaged in the compulsory

强制保险业务的保险机构
insurance business of third party liability of motor vehicles

为机动车车船税的扣缴义务人
is withholding agent for motor vehicle and vessel tax

应当在收取保险费时
shall collect vehicle and vessel tax according to law

依法代收车船税
at the time of insurance premium collection

车辆购置税
vehicle purchase tax

以境内购置的规定车辆
takes the prescribed vehicles purchased within China

为税收客体
as the tax object

以购置的单位和个人为纳税人
takes the purchasing unit and individual as taxpayers

车辆购置税实行一次性征收
vehicle purchase tax shall be levied on a one-time basis

购置已征车辆购置税的车辆
no vehicle purchase tax will be levied on the purchase of

不再征收车辆购置税
vehicles for which vehicle purchase tax has been levied

车辆购置税的税率为10%的比例税率
the vehicle purchase tax rate is 10% of proportional tax rate

应纳税额为应税车辆的
the tax payable is the taxable price of

计税价格乘以税率
the taxable vehicle multiplied by the tax rate

购置行为不同
different tax price composition

计税价格组成也不一致
for different purchase behavior

一
I

纳税人购买
taxpayer's taxable price for

自用应税车辆的计税价格
purchase of self-used taxable vehicles

为纳税人实际支付给销售者的全部价款
is the full amount actually paid to seller by the taxpayer

不包括增值税税款
excluding VAT

二
II

纳税人进口
taxpayer's taxable price for

自用应税车辆的计税价格
imported self-used taxable vehicles

为关税完税价格加上关税和消费税
add tariffs and consumption taxes to the tariff paid price

三
III

纳税人自产自用应税车辆的计税价格
tax price of taxable vehicles produced and used by taxpayers

按照纳税人生产的同类
shall be determined according to the sales price of

应税车辆的销售价格确定
the similar taxable vehicles produced by the taxpayer

不包括增值税税款
excluding VAT

四
IV

纳税人以
the tax price of the taxable vehicle obtained by the taxpayer

受赠获奖或者其他方式取得
through donation, award or other means

自用应税车辆的计税价格按照购置应税车辆时
shall be determined according to the price stated in the

相关凭证载明的价格确定
relevant certificate when the taxable vehicle is purchased

不包括增值税税款
excluding VAT

下列车辆免征车辆购置税
the following vehicles are exempt from vehicle purchase tax

一
I

依照法律规定
in accordance with the law

应当予以免税的外国驻华使馆领事馆
vehicles of foreign embassies and consulates and

和国际组织驻华机构
representative offices of international organizations

及其有关人员自用的车辆
and their associated personnel in China should be exempted

二
II

中国人民解放军
vehicles listed in the equipment ordering plan of the PLA

和中国人民武装警察部队列入装备订货计划的车辆
and the People's Armed Police Force of China

三
III

悬挂应急救援专用号牌的
with special number for emergency rescue

国家综合性消防救援车辆
national comprehensive fire rescue vehicles

四
IV

设有固定装置的非运输专用作业车辆
non-transport special working vehicle with fixed installation

五
V

城市公交企业
public tramcars purchased by

购置的公共汽电车辆
urban public transport enterprises

此外
in addition

根据
according to the needs of

国民经济和社会发展的需要
national economy and social development

国务院可以规定减征
the State Council may provide for a reduction in the levy

或者其他
or report other circumstances

免征车辆购置税的情形
in which vehicle purchase tax is exempted

报全国人大常委会备案
to the Standing Committee of NPC for the record

这个知识点就讲到这里
that's all

再见
goodbye