企業(yè)稅制的基本要素

第四章稅制要素稅制要素包括納稅人、征稅對(duì)象、稅率、稅目、計(jì)稅依據(jù)、納稅環(huán)節(jié)、納稅期限、減免和加征、違章處理。征稅對(duì)象、納稅人和稅率是最基本的稅制要素。

一、納稅人納稅人是指課稅主體幾個(gè)既有聯(lián)系，又相互區(qū)別的概念納稅義務(wù)人，稅法規(guī)定直接負(fù)有納稅義務(wù)的單位和個(gè)人。負(fù)稅人，稅款的實(shí)際負(fù)擔(dān)者。稅負(fù)轉(zhuǎn)嫁使得納稅義務(wù)人與實(shí)際負(fù)稅人不一致。代收（扣）代繳義務(wù)人。法律、行政法規(guī)規(guī)定有代扣代繳稅款義務(wù)的單位和個(gè)人為扣繳義務(wù)人對(duì)璃稅即法扁規(guī)土定屑的媽扣拌繳蹦義用務(wù)貍?cè)诵醵惪h務(wù)同機(jī)擦關(guān)稼應(yīng)嚇向滋其耀頒迷發(fā)娘代侵扣賭代豆繳礎(chǔ)證直書碼，彎明迎確捕其牽扣之繳艷義飲務(wù)妙；量扣鍬繳電義住務(wù)愛人踢必羊須椒嚴(yán)捆格鉆履瓦行哨扣騰繳縮慧義鍵務(wù)中，彩對(duì)援不短履懸行炎扣必繳打義醋務(wù)誼的蘋，掏稅文務(wù)孤機(jī)脆關(guān)傾將沙予毅以寒適字當(dāng)牛處擊置挽。注乓意?。号尾繎浄肿馄髶寴I(yè)麗可加能何會(huì)弱負(fù)中擔(dān)會(huì)應(yīng)范扣蜜繳騙的取稅索款代致征蓬人泛。怒稅霧務(wù)洞機(jī)屆關(guān)盆根埋據(jù)敘國(guó)舅家蘆有途關(guān)網(wǎng)規(guī)銷定腐可肆以虜委嶼托驚有龍關(guān)羽單設(shè)位脅代捆征顆少闊數(shù)港零難星蛛分墨散擋的賢稅援收霜，繳并收發(fā)梁給吩委暫托置代日征墊證惱書游。（窮代纖征陶人翻與狗扣惡繳狂義舅務(wù)常人澡的污區(qū)項(xiàng)別受：秤一境個(gè)疼是子稅輪務(wù)碑機(jī)回關(guān)鍬為閑征愚收伯方樸便添，千委岡托都其胞代赴征畫稅喝款岔并獲發(fā)游給央委家托份代洽征煉證躲書啊的嘴；撥另辯一頂個(gè)何是福法橡律遲、蕉行煤政先法自規(guī)凡規(guī)苦定寶負(fù)感有兼義逝務(wù)還的青，陽而宮義屢務(wù)座是孕必切須帥履賀行昌的宇。茅）納受稅東單昂位是被指書申稿報(bào)比繳暮納勺稅際款剩的戰(zhàn)單鴿位拉，洞是碌納屯稅扭人看的輛有鐘效脹集連合回，熱即編為嘆了往征按管習(xí)和蛋繳氣納笨稅蜂款疾的域方榜便驢，交可動(dòng)以乓允件許這在港法佳律襯上夢(mèng)負(fù)隊(duì)有突納卸稅眾義客務(wù)搜的鍋同煎類堂型瞞納六稅他人擾作跨為消一削個(gè)翼納冠稅摟單慘位謙，掏填騙寫蔬一悠份從申使報(bào)神表其納必稅泄。董如傷：乓公區(qū)司滑所蹤蝶得登稅赤可希以嫌每激個(gè)辣分領(lǐng)公感司護(hù)為顏一助個(gè)待納職稅懷單宋位柴，諸也嫂可側(cè)以蘿總恒公帶司俗為券一伴個(gè)趕納柴稅晝單卵位鮮。計(jì)納登稅傲單貿(mào)位劣的取大胖小裙通想常慚要耳根另據(jù)促管歸理協(xié)上斤的疲需集要矛和關(guān)國(guó)便家雞政涂策曲來隸確鄭定笛。二廟、剪征雖稅佛對(duì)位象征切稅擔(dān)對(duì)惹象功是仆課酸稅透的穗客伙體貪，外指推每棵個(gè)強(qiáng)稅送種惜征河稅疾的犧標(biāo)遵的劇物是素稅脆收五制隙度珠的犧首鋼要鄙要洲素訪，朝是框一演種旱稅管區(qū)沒別可于跪另能一雅種孫稅緒的秀主足要咱標(biāo)背志哲，體冬現(xiàn)牛不層同題稅昂種撐課撤稅蠟的思基場(chǎng)本雷范特圍魯和端界概限其握他必要績(jī)素那的厭內(nèi)握容該一寇般屑都壁是塘以刷征去稅徐對(duì)烘象躺為烈基收礎(chǔ)估確克定蒸的是悠稅鏡收認(rèn)分做類拜的站主烘要澡依亮據(jù)三勉、彼計(jì)丟稅氧依碧據(jù)又都稱達(dá)稅磚基崗，健是恥計(jì)晌算講應(yīng)吵納姻稅革額水的觀根污據(jù)鐵，銳是早征臥稅存對(duì)至象啊的購(gòu)數(shù)濟(jì)量頃化緞。新分判為最：從黑價(jià)局計(jì)炭征茶，侄以蒙征枕稅劫對(duì)僑象五的焦自稍然羽數(shù)村量寶與柿單咽位鋸價(jià)毅格盞的惡乘叮積社作鵝為梁計(jì)劃稅門依昂據(jù)惕。餓大諒多嗽數(shù)喝稅準(zhǔn)種漢都像是屈從罷價(jià)白計(jì)天征翼，蝦在礦這鹽種夸情扁況章下膜，叢課驚稅托對(duì)杏象經(jīng)與傷計(jì)梨稅悉依小據(jù)弱一雀般豆是嫂一糕致映的從夾量脈計(jì)挎征談，蘇以棄征桶稅弟對(duì)肝象虧的大自孔然紡實(shí)狗物恩數(shù)密量爐作專為河計(jì)評(píng)稅剃依憑據(jù)尿。尊如會(huì)消炮費(fèi)火稅鍬中練的猶黃俘酒嶄、馬啤獄酒編的援計(jì)勇量童標(biāo)罷準(zhǔn)鐘為“噸”，猶汽濁油傍、撫柴杯油壤的促計(jì)繭量嚷標(biāo)杏準(zhǔn)叔為“升”，情都蛇是旋以庸實(shí)揭際預(yù)銷卷售船數(shù)幟量所作襪為侮計(jì)伙稅雕依劇據(jù)牧的察。四在液這繳種殖情薪?jīng)r蘆下糧，蓬課禁稅打?qū)嵪笙c運(yùn)計(jì)變稅破依尊據(jù)隊(duì)一語般年是甜不澆一思致捐的征聚稅皺對(duì)豬象踢與搭計(jì)剝稅鑒依浸據(jù)鹽的鎮(zhèn)關(guān)陡系暖：－媽征傳稅做對(duì)纏象域是石指擋征旗稅吸的誰目登的朝物密，毛計(jì)壩稅拆依雕據(jù)喇是膛在凈目唇的燙物泛已例經(jīng)尿確帆定從的隙前俗提躍下詞，敞對(duì)此目名的供物黑據(jù)曾以艘計(jì)童算頑稅猶款賴的慎依律據(jù)徐或軋標(biāo)鹽準(zhǔn)－栽征駝稅贏對(duì)合象仿是屆從體質(zhì)眼的貿(mào)方壇面爺對(duì)裂征生稅眠所腫作題的筋規(guī)抹定絮，工計(jì)梁稅爭(zhēng)依溉據(jù)張是惰從啞量下的悔方劇面蓬對(duì)革征譯稅沈所浙作決的紫規(guī)栗定從，糾是兆征閉稅榨對(duì)侍象較量加的氣表緩現(xiàn)四盯、濟(jì)稅宗源是唇稅賢款俗的前最扔終陳來疊源堂，餃或娛者喬說球稅眾收戀負(fù)夜擔(dān)鴉的心最援終裹歸來宿能攜夠困成港為激稅脈源新的兔只膛能沾是鈴國(guó)食民譜收晝?nèi)雮蚍柱o配涂中致形轉(zhuǎn)成抬的懼各析種俘收枯入稅溫源遣與瀉征惕稅易對(duì)輩象廟可貫?zāi)芴粢痪拗卵m也窩可裙能爹不菠一培致五傘、隸稅數(shù)目是全稅電法唉中震對(duì)稀征槍稅窩對(duì)訪象腸分臟類拴規(guī)粉定廚的材具叢體扔征椒稅昂品聚種途或攝項(xiàng)哲目晴，象是襯課和稅印客攪體悅的議具晴體付化不拘是點(diǎn)所紀(jì)有猛的供稅寸種站都伶規(guī)酸定峰稅傘目劃篩分蛋稅翼目敲的貓主說要腰作支用潛：丟進(jìn)蓬一蔽步睡明意確州征抵稅砍范購(gòu)圍拳；笑解秘決崖征猶稅脖對(duì)袖象取的慨歸南類劈燕問征題仙，鳳并葵根貍據(jù)饞歸侵類鼻確屑定項(xiàng)稅懂率征枕稅衛(wèi)對(duì)銹象愚通盤常己由讀稅沾目見來伴規(guī)腥定容具基體想內(nèi)棉容列掌舉招法乖：轟正誰列脫舉腫（腰細(xì)學(xué)列廟舉麗、斷粗嘩列轉(zhuǎn)舉缸）茫、初反今列努舉概證括艦法疑：容小棚概越括闖、置大擦概鎖括稅齒目?jī)趔w厚現(xiàn)莫一崇個(gè)就稅狐種扛的撫征深收受寬坊度六抽、組稅胃率稅篇率齊是速對(duì)甚一填定肚征扛稅潤(rùn)對(duì)賽象贈(zèng)的建征追收尾比塞例鑄或茫征授收吵額列度用。稅管率亦體握現(xiàn)弱征米稅欲的墳深侮度稅東率掉設(shè)角計(jì)股的尖原建則辭：靠體烈現(xiàn)僻國(guó)南家王政覆治魚、豬經(jīng)款濟(jì)丑政允策鐵；兩保輩持冊(cè)公駁平鞏、勢(shì)簡(jiǎn)秩化夸的宗性按質(zhì)稅響率條分撲為咽：1易.膝比末率郵稅嫌率2果.塊累餅進(jìn)開稅榆率3槍.襲定股額叫稅射率比嚴(yán)例雅稅害率矛、疊定退額律稅冶率手一杠般務(wù)適廉用術(shù)于燒對(duì)限商污品折的棒征坑稅下，控累酬進(jìn)輪稅告率崇一妥般淺適解用芝于原對(duì)鐮收怠益夾的攏征佳稅萌。比重例猜稅如率比幸例個(gè)稅困率塵：砍對(duì)肉同碰一塊征徹稅謹(jǐn)對(duì)值象懶，謎不役論微其咸數(shù)布額躍大伶小飲，緒都銜使謙用蕉相桑同弄征變收縫比璃例旋的靜稅秋率鴉。院分參為狂：?jiǎn)嘻愐粬|比膀例繩稅泡率泰，懇一享種叼稅勺只扇設(shè)永一然個(gè)訊比訪例中稅頌率田。差而別嘉比矛例緣瑞稅句率久，怨一敬種突稅異設(shè)畫兩姥個(gè)齊或吳以俯上拘的盛比養(yǎng)例作稅慌率炎。產(chǎn)涼品紗差源別焰比薄例瓜稅賀率來，如意消榴費(fèi)掠稅行丙業(yè)課差份別效比織例彈稅游率雹，殃如披營(yíng)總業(yè)卡稅地橫區(qū)匪差逐別繩稅歪率著，僑如溜農(nóng)遵業(yè)列稅幅咱度攜差伍別匪比被例皇稅奏率鴿，紗如餅以隱前瘦娛紐奉樂錄業(yè)滴營(yíng)程業(yè)謠稅累高進(jìn)臂稅杯率累驗(yàn)進(jìn)震稅臣率辟，輸隨邪著蓄征資稅猾對(duì)望象玩數(shù)頃額番增肝加襪而鮮提冊(cè)高訓(xùn)征趙收心比轎例獨(dú)的粥稅贈(zèng)率攜。尚即峰按快征這稅脾對(duì)孫象賴數(shù)輩額待大巖小廉將聾計(jì)饅稅析依窗據(jù)扎分恐為勉若統(tǒng)干垃檔閱次獄，嘗不化同努檔懲次拿適錯(cuò)用盯由賠低眾到必高舌的六不瘡?fù)瑴y(cè)稅捉率羅。工其冠形挪式姻有者：全輔額歐累嘉進(jìn)不稅膛率分，仆當(dāng)至計(jì)墻稅過依蠻據(jù)狡達(dá)父到怕某代一趕檔隔次沒時(shí)脅，憑計(jì)滿稅警依般據(jù)戴總陶額勇全鴿部偷適區(qū)用饞與奇之鋼相濤應(yīng)你的騎最涌高累稅著率女。超撒額寧累浙進(jìn)嘴稅繡率按，計(jì)按熔稅葵法述規(guī)鐵定拖將蠟計(jì)匙稅補(bǔ)依談?chuàng)俜謸P(yáng)為垮若圈干蚊部坊分班，屈各斑部遍分館由瓜低墾到榨高窄適東用囑不逢同殺的糖相匠應(yīng)物的羊邊杰際柴稅秋率葉，懲所宰有線部進(jìn)分所的拘稅侵額迫之盞和數(shù)就燭是生應(yīng)彩納恰稅勞額撫。超外率督累腦進(jìn)永稅頓率品，咳是巾以舞征曬稅腦對(duì)谷象偏數(shù)狡額緒的田相紹對(duì)嘗率受為期累振進(jìn)攜依烘據(jù)掛，沙規(guī)帆定低幾政個(gè)隱等解級(jí)班和援等馬級(jí)傘稅漁率邪，柜就士其牙超抹過勾部薯分悔分陣別溉采鉗用虹相緣瑞應(yīng)駐等身級(jí)傻稅民率嘴征飲稅劉。－智超岡倍慚累友進(jìn)恥稅允率律，繪是低以累征錢稅秀對(duì)蒜象額數(shù)笛額睡相捎當(dāng)牢于候計(jì)拖稅基買數(shù)鵝的歉倍港數(shù)晚為冒累咽進(jìn)贈(zèng)依猴據(jù)牙，鋼按湖超超累罵方暫式爺計(jì)納算嶼應(yīng)跑納稅惹額遺的劣稅進(jìn)率動(dòng)。輝計(jì)驚稅說基扮數(shù)犬可活以疏是膨絕婚對(duì)利數(shù)乎（銳即皇超裁額累嘗進(jìn)栽稅芽率刮）扮，聾也龜可糧以鑰是腰相初對(duì)遍數(shù)壓（毯即泥超狡率繳累膨進(jìn)津稅率夕）陰。累澤進(jìn)攏稅飾率兵（旗續(xù)碌1泡）全均額所累專進(jìn)蜘稅蘇率像計(jì)健算件簡(jiǎn)棵單廁，層但阻稅旗負(fù)摟隨蜘稅暮基協(xié)加儀大佛而蘆累恩進(jìn)咐過碗急興。例習(xí)如毒：藍(lán)如狠果滑規(guī)廳定厚1淚0競(jìng)0魄以千下隔稅亭率鳴為掌1托0和%首，族超算過意1截0腿0廊時(shí)嘩稅優(yōu)率姑為蜘2宗0睛%次，勉則辣，1攔0醒0例×蒼1辣0呈％加＝動(dòng)1演0畜收玩入跨凈背額奪為海9衡0阻；1概1終0千×仔2貝0溝％宴＝姜2席2冬收音入氧凈夾額租為蜘8浪8紙。超嘩額追累擠進(jìn)谷稅敲率黨計(jì)馬算笑比節(jié)較午復(fù)熟雜穴，胡邊怒際廁稅材率逆和齒平億均葬稅當(dāng)率流不渠一理致慕，顫稅雀收崇負(fù)略擔(dān)浸的尋透鐮明股度估較場(chǎng)差駱，親但厲更回為卷合初理畝，耗所罪以遣現(xiàn)債在燒一佛般怒都防使線用采超流額吊累戚進(jìn)猾稅屠率款。累貴進(jìn)疲稅而率贊（暴續(xù)盜2糟）超臟率宋累莫進(jìn)鴿稅艷率例弦如筐，襲現(xiàn)遇行澆土勵(lì)地諷增趣值全稅槍規(guī)掌定甘：術(shù)土澇地副增緩值搭額例未膀超炊過妻扣糧除摘項(xiàng)捕目扒金會(huì)額古5佳0為％悟的差部嘴分懲，般稅邀率號(hào)為群3校0秋％叉；垮超奇過學(xué)5魚0博％褲，售未刃超裳過如1石0哨0見％喚的賺部首分滿，有稅館率制為眾4循0解％胞；稅超街過男1指0陷0倚％翠，問未蛾超截過僵2寸0咳0叛％踐的扭部擠分勾，某稅鼓率根為愿5漆0均％盛；茶超問過揉2填0機(jī)0緞％值的帶部群分熱，增稅監(jiān)率床為奇6妨0利％愈。定獵額論稅桿率定乎額戰(zhàn)稅紙率合：驕按路照聽征塔稅前對(duì)白象山的仔一眾定焰計(jì)島量朝單熄位世，汪直內(nèi)接伏確嬌定跑征不收甩的齊金未額抗。適車用胖范煤圍通勸常鵲為反那素些俊價(jià)砌格際穩(wěn)警定糾、開質(zhì)苗量臥和康規(guī)沒格躺標(biāo)匠準(zhǔn)沃比協(xié)較擺統(tǒng)油一路的般商乘品，毛如痰啤掉酒尼。有譯利汽于利促生進(jìn)甩企遞業(yè)承提喊高呼產(chǎn)傲品徹質(zhì)蔽量。彈肌性每較益差。稅日率剪的塌其棟他刮形泊式－乖名煎義虧稅催率貼與螞實(shí)露際激稅年率苦，泰實(shí)倆際朋稅午率到常繪常即低忌于始名炒義農(nóng)稅往率－收邊踩際國(guó)稅親率井與坡平糠均羅稅電率問宿題后：說邊敏際仰稅柳率價(jià)與唱平沫均橋稅甚率槐的具關(guān)軟系－匠零暈稅暢率顯與鉛負(fù)痛稅譽(yù)率零滿稅深率盾：不免撈稅始的會(huì)一棉種上方肉式負(fù)彎稅湖率秋：傻是色指娃政德府群利時(shí)用贈(zèng)稅渴收腦形換式廈對(duì)兇所括得介額漠低博于吵某列一受特銅定惹標(biāo)鄰準(zhǔn)洞的瘋家以庭溜或博個(gè)嬸人蜓予息以犁補(bǔ)為貼轎的陶比數(shù)例普，監(jiān)主村要依用咸于曬負(fù)挖所配得危稅剛的拼計(jì)齡算七掉、朵納與稅值環(huán)定節(jié)壞與千納念稅賽期忘限納魚稅膏環(huán)猛節(jié)釀，務(wù)稅鳳法震對(duì)俱處僚于何經(jīng)些濟(jì)健運(yùn)側(cè)動(dòng)場(chǎng)過患程皆中逝的柜征辟稅煤對(duì)岡象放規(guī)欄定掘應(yīng)大予耕征辮稅晃的飛環(huán)窮節(jié)稀。商揮品鳥運(yùn)貫動(dòng)農(nóng)過奶程選：難產(chǎn)守制巖、具批池發(fā)奮、抓零遭售暫；納主稅懇環(huán)者節(jié)亞一分般即是閣針訴對(duì)病流快轉(zhuǎn)爽稅雪而債言狂的按貌照杜納飛稅伙環(huán)嘴節(jié)廢的饒多派少屢，菊可慈將儉稅餐收饞課涌征渾制鄉(xiāng)豐度天分毛為片兩幟類絕：想一裂次萄課上征菠制膊和疼多分次新課蓮征岡制納疼稅集期使限愿：歉納裙稅憑人問在呢發(fā)據(jù)生熱納桿稅圣義泳務(wù)陣以蠅后聽?wèi)?yīng)丘繳弟納捐稅很款碧的更期箱限渾。－象不校同瀉性肺質(zhì)泡的籮稅描種遙及秋不貫同戀情困況劑的治納現(xiàn)稅唐人貧，羽納績(jī)稅蓮期欄限蛙不櫻相溫同米，滲其送決仔定韻因濤素應(yīng)為勾：憤稅房誠(chéng)種肚的診性歇質(zhì)咽、思應(yīng)致納環(huán)稅偉額值的隔大重小訓(xùn)、肢交辨通沈條密件－魄納為稅膝期尾限宣的漸形剃式求：耳按診期搞納惑稅搏、支按涉次窄納夾稅沿、喂按易年耐計(jì)航征灘，薪分扁期曲預(yù)注繳八底、構(gòu)稅動(dòng)收喘特漁別枕處帆理減漿免缺，惰減悄稅例是闖對(duì)牌應(yīng)黎征陷稅臭款爹減校少忌征稿收拋一準(zhǔn)部伯分子，希免注稅江是字對(duì)掉應(yīng)喚征秩稅慌款突全盲部臭予就以基免協(xié)征尊，趨是鳴稅吃收勇的驗(yàn)統(tǒng)淘一倦性管和欣靈昨活膠性占相孩結(jié)濾合混的撕具率體趟體扶現(xiàn)壓。打分陣為按：稅查基躺式故減侮免霞：稻即著縮魂小隆計(jì)播稅尺依請(qǐng)據(jù)顛來喜實(shí)嘆現(xiàn)暢，鞋具役體捎包涂括壺：起借征料點(diǎn)瘡：蛋征袋稅支對(duì)講象飾達(dá)更到薦一嘉定繳數(shù)喘額揉開脈始逃征吃稅君的垮起類點(diǎn)貫；免貍征縮慧額度：謊在老征掙稅詞對(duì)齊象始的芬全泊部催數(shù)余額蓬中贏免游予撇征虜稅亂的窮數(shù)杜額進(jìn)；項(xiàng)紙目型扣概除目：賠在葛課陜稅薪對(duì)愉象面中謎扣曬除偶一腥定索項(xiàng)元目翁的對(duì)數(shù)懲額擇；跨透期預(yù)結(jié)律轉(zhuǎn)嬌：溝將輝以騙前強(qiáng)納河稅芽年狠度斥的牲經(jīng)氣營(yíng)疊虧嫩損詠等雞在桐本劃納隊(duì)稅貼年汁度慕經(jīng)羊營(yíng)掉利籮潤(rùn)吊中偉扣墳除茫。稅構(gòu)率乘式勒減秤免登：管降托低請(qǐng)稅戒率散或蛇歸荒于雷低濕稅徹率嘆。稅奶額滿式欠減竿免際：題直賢接酬減夾免律應(yīng)提納哨稅俯額伶。減犁免抵稅