The tax proportion and amount of the tax object and tax basis. The tax rate is expressed as the proportion of tax amount to tax object. Tax rate is the core element of tax law, the scale of calculating tax payable, the depth of tax burden and the central link of tax system construction. Under the condition that the tax object and tax base are fixed, the tax rate is directly related to the national fiscal revenue and the burden of taxpayers; It concerns the economic interests of the country, the collective and the individual. The level of tax rate and the application of tax rate form are the embodiment of national economic policy and tax policy, and are the key to play the role of tax economic leverage. The types of tax rates can generally be divided into three basic forms: proportional tax rate, progressive tax rate and fixed tax rate. In addition, there are some zero tax rates, negative tax rates, regressive tax rates and differential tax rates used under certain conditions.
The current tax rates in China can be roughly divided into the following three categories:
1) Proportional tax rate: a proportional tax rate is implemented, and the same tax object, regardless of the amount, is taxed in the same proportion. The advantages of proportional tax rate are: different taxpayers with the same tax object have the same tax burden, which can encourage the advanced and spur the backward, which is conducive to fair competition; The calculation is simple and convenient, which is beneficial to tax collection and management. However, the proportional tax rate does not reflect the principle that those with great ability should levy more and those with little ability should levy less. Proportional tax rates can be divided into the following categories in specific applications:
(1) industry proportional tax rate: that is, different tax rates are stipulated according to different industries, and the same tax rate is adopted in the same industry;
(2) Proportional tax rate of products: different tax rates are stipulated for different products, and the same product adopts the same tax rate;
(3) Regional differential proportional tax rate: that is, different regions levy different tax rates;
(4) Range proportional tax rate: that is, the central government only stipulates a range of tax rates, and all localities can choose to determine a proportion within this range as the local applicable tax rate according to the actual situation in the region.
2) Fixed tax rate: Fixed tax rate is a special form of tax rate. It stipulates a fixed tax amount according to the unit of measurement of the tax object, not according to the proportion of the tax object, so it is also called fixed tax amount, which is generally applicable to taxes levied according to the quantity. The advantages of fixed tax rate are: it is levied according to quantity, not ad valorem, which is conducive to encouraging taxpayers to improve product quality and packaging, and the calculation is simple. However, because the provisions of tax amount are divorced from price changes, when prices rise, the national fiscal revenue cannot grow in step with the growth of national income, and when prices fall, it will limit taxpayers' enthusiasm for production and operation. In specific applications, it is divided into the following categories:
(1) Regional differential tax amount: In order to take care of the differences in natural resources, production level and profitability in different regions, different tax amounts are formulated according to the different situations of economic development in different regions;
(2) Scope tax: that is, the central government only stipulates a tax scope, and each place determines an implementation amount within the scope stipulated by the central government according to the actual situation in the region;
(3) Classified and graded tax amount: Taxpayers are divided into several categories and grades, and the corresponding tax amount is stipulated from low to high. The tax with high grade is high, and the tax with low grade is low, which has the nature of progressive tax.
3) Progressive tax rate: Progressive tax rate refers to the division of several levels according to the amount of tax objects, and the corresponding tax rate is stipulated for each level from low to high. The larger the amount of tax object, the higher the tax rate, the smaller the amount and the lower the tax rate. Due to different calculation methods and bases, progressive tax rates are divided into the following categories:
(1) Full progressive tax rate: that is, the tax amount of taxable objects is calculated according to the tax rate of corresponding grades. When the taxable object is raised to a level, the amount of the taxable object is taxed at a higher tax rate;
(2) Full-rate progressive tax rate: The principle is the same as that of full-rate progressive tax rate, but the basis of progressive tax rate is different. The full progressive tax rate is based on the amount of taxable objects, and the full progressive tax rate is based on a certain proportion of taxable objects, such as sales profit rate and capital profit rate.
(3) Excessive progressive tax rate: that is, the taxable object is divided into several grades according to the amount, and the corresponding tax rate is set for each grade from low to high, and each grade is taxed according to the tax rate of that grade;
(4) Excess progressive tax rate: The principle is the same as that of excess progressive tax rate, except that the progressive tax rate is not based on the amount of the tax object, but on a certain proportion of the tax object.
Among the above different tax rates, the full progressive tax rate and the full progressive tax rate have the advantage of simple calculation, but the tax burden is unreasonable at the critical point of the two grades. The calculation of excess progressive tax rate and excess progressive tax rate is complicated, but the degree of progressiveness is moderate and the tax burden is reasonable.