2国税（2 National Tax）.docVIP

2国税（2 National Tax） State tax (neat and full) Noun: 1, tax: tax declaration is the taxpayer according to the tax law terms and contents, submit a written report a number of legal acts of tax to the tax authorities and tax authorities for tax business, check the payable tax, mainly on the basis of the issuance of the tax payment voucher. 2, city maintenance and construction tax, city maintenance and construction tax is the state of the units and individuals pay value-added tax, consumption tax, business tax, levied according to a certain proportion of the actual payment of value-added tax, consumption tax, business tax, and a special tax on city maintenance and construction. 3, the enterprise income tax: enterprise income tax is a tax on the production and operation of the national enterprises in China and other countries to participate in the tax, is the enterprises profit distribution, adjusting the enterprise income level, one of the main taxes correctly handle the state and enterprise distribution relationship. 4, stamp duty, stamp duty is a tax on the economic activities and economic exchanges in writing, use, receive legal and legal protection by the state certificate collection. 5, land value-added tax, land value-added tax is the transfer of state-owned land use rights in our country, on buildings and structures and to obtain income units and individuals, is a tax for the transfer of real estate acquired value-added income income. 6 resource tax: resource tax is a tax on the absolute income and differential income of the raw materials and products of the mining units and individuals who exploit the taxable mineral products and produce salt in our country. 7 tax agents: tax agents are registered tax agents within the limits of authority and scope provided by the state law and are entrusted by taxpayers and withholding agents to act on behalf of the tax affairs. Multiselect: 1., the city maintenance and construction tax to taxpayers actually paid (A value-added