What are the four major taxes in China?

Legal analysis: Taxes are mainly divided into the following four categories: 1. Turnover tax. It refers to a tax that takes the turnover or quantity of taxpayers' commodity production and circulation links and the turnover of non-commodity transactions as the taxation object. 2. Income tax. It refers to a kind of tax with all kinds of income as the object of taxation, and it is the main tax in China's tax structure. Wait a minute. At present, there are 19 kinds of taxes in China, namely: value-added tax, consumption tax, business tax, enterprise income tax, personal income tax, resource tax, urban land use tax, land value-added tax, property tax, urban maintenance and construction tax, vehicle purchase tax, vehicle and vessel tax, stamp duty, deed tax, farmland occupation tax, tobacco tax, customs duty, tonnage tax on ships and adjustment tax on investment direction of fixed assets. With the May Day holiday just around the corner, many international hotel groups have raised their prices in the name of "camp reform", which has caused misunderstandings among all sectors of society. In response to a reporter's question from China Economic Net, the spokespersons of China National Tourism Administration and China Tourist Hotel Association pointed out that tourism enterprises, especially the hotel industry, should correctly understand and strictly implement the policy of "changing business tax into value-added tax", strengthen industry self-discipline, protect consumers' legitimate rights and interests, and earnestly safeguard the normal market order.

After May 1 ST, business tax will be pushed forward and value-added tax will be levied in several major fields, such as life service industry. VAT and business tax are two important turnover taxes in China. "VAT reform" means changing the business tax into value-added tax instead of levying a value-added tax on the basis of the original business tax.

Value-added tax and business tax are calculated in different ways: business tax directly calculates the taxable amount according to sales, and taxable sales are tax-included sales; Value-added tax should be deducted from the input tax in the cost, and then the taxable amount should be finally determined. The "camp reform" abolished double taxation and changed from the original road tax to the ring deduction.

Legal basis: People's Republic of China (PRC) Tax Collection and Management Law.

Article 28 The tax authorities shall collect taxes in accordance with the provisions of laws and administrative regulations, and shall not levy, stop, overpay, underpay, pre-levy, postpone or apportion taxes in violation of the provisions of laws and administrative regulations. The taxable amount of agricultural tax shall be verified in accordance with the provisions of laws and administrative regulations.

Twenty-ninth in addition to the tax authorities, tax personnel and units and personnel entrusted by the tax authorities as stipulated by laws and administrative regulations, no unit or individual may carry out tax collection activities.

Article 30 A withholding agent shall perform the obligation of withholding and collecting taxes in accordance with the provisions of laws and administrative regulations. The tax authorities shall not require units and individuals that have no obligation to withhold or collect taxes according to laws and administrative regulations. When withholding agents perform their obligations according to law, taxpayers shall not refuse to withhold or collect taxes. If the taxpayer refuses, the withholding agent shall promptly report to the tax authorities for handling. The tax authorities shall, in accordance with the provisions, pay the withholding agents the handling fees for withholding and collecting and remitting.