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问:什么是产品税,税法规定的主要内容有那些? 答:产品税是对生产、进口应税产品的单位和个人就其销售收入或数量征收的一种税。这是1984年从原工商税中分化出来的税种。税法规定的主要内容有:(1)课税对象,是在我国境内生产或进口的列举征税的产品。征税范围包括:工业企业制造的产品;农、林、牧、渔业等单位少数列举征税的产品;从国外进口的上述列举征税的产品。(2)纳税人,是指在我国境内从事生产和进口应税产品的单位和个人。外资企业和中外合资经营企业暂不实行产品税,仍实行工商统一税。(3)计税依据(即计算税款的金额),大部分产品的销售或收购价格为计税依据,个别产品以产品的数量为计税依据。(4)税目、税率,产品税的税目是按照产品的自然属性和生产经营的实际情况,对应税产品进行适当的归并分类设置。产品税的税率确定,是根据国家经济政策和经济体制改革的需要,考虑产品的社会盈利水平和纳税人的承担能力等因素,区分不同
Q: What is the product tax and what are the main contents of the tax law? A: The product tax is a tax on the sales revenue or amount of units that produce or import taxable products and individuals. This is a tax that was differentiated from the original industrial and commercial tax in 1984. The main contents of the tax law are: (1) The object of taxation is the product of taxation that is produced or imported in our country. The scope of taxation includes: products manufactured by industrial enterprises; products listed by the minority in agriculture, forestry, animal husbandry and fishery; and taxes on imported products imported from abroad. (2) Taxpayers refer to the units and individuals engaged in the production and import of taxable products in China. Foreign-funded enterprises and Sino-foreign joint ventures will not impose product taxes for the moment, and still implement the unified tax of industry and commerce. (3) The basis for tax calculation (that is, the amount of tax calculated), the sales or purchase price of most of the products is the basis for tax calculation, and the amount of the products is used as the tax basis for individual products. (4) The tax items of tax items, tax rates and product taxes are based on the natural attributes of the products and the actual conditions of the production and operation, and the taxable products are appropriately classified and classified. The tax rate of product tax is determined according to the needs of the state’s economic policy and economic system reform, taking into account factors such as the level of social profitability of the product and the ability of the taxpayer to pay,