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纳税筹划形成性考核册答案（Tax planning formative examination book answer）.doc
纳税筹划形成性考核册答案（Tax planning formative examination book answer）
Tax planning formative examination book
Job one
Discussion sheet
Name Class
Location time
Please
theory
within
Understand content:
11. what is the difference between the proportional tax rate and the progressive tax rate? What is the focus of tax planning?
Application content:
3., the specific method of tax burden transfer planning.
hair
word
carry
Category, proportional, progressive tax rates are the basic form of tax rates. The proportional tax rate is the same tax object, no matter the amount, the amount is taxed in the same proportion. The amount of tax is the same as the taxable object. The proportional tax rate is one of the most common taxes and is widely used. The proportion tax rate has the crosswise fairness, its main merit is the computation is simple, is advantageous for the collection and the payment. A progressive tax rate is a tax rate that varies according to the size of the object to be taxed, and increases with the amount of the tax increase. The specific approach is according to the size of the amount of tax object is divided into several grades, the lowest rate, the highest rate among the provisions of the tax rate and number of grades, different grades of different tax amount were applicable tax rate, tax amount is bigger, the higher the applicable tax rate. Tax rate planning refers to the method of reducing the tax burden by reducing the applicable tax rate.
1., the proportional tax rate in the tax planning is the same tax object, regardless of the size of the amount, according to the same proportion of tax, tax accounts for the proportion of taxable object is always the same. The main focus is the proportional tax rate, which has lateral fairness. The main advantage is that the calculation is simple and convenient for collection and payment.
2. progressive tax rates in tax planning, according to the size of the object of Taxation, the size of the different grades, with the amount of
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