DavidCadogan.ca Forums » DavidCadogan.ca

classification

(1 post)
  • Started 12 years ago by t8pxQIbBkn

  1. t8pxQIbBkn
    Member

    <p> Chapter Comparison of foreign tax collection system Revelation of under China's "Tax Administration Law" in the classification of tax collection and management is basically divided into four main parts, namely, tax administration, tax collection, tax inspection legal responsibilities. This classification is itself in accordance with the tax collection and management processes to carry out, it is basically the same the world's major developed countries, tax collection processes are consistent. Therefore, this paper were elaborated in accordance with the classification of the different situations relevant foreign country, and then analyze and compare the different national tax administration model features and to learn from. 2.1 on the comparison and reference tax administration tax management includes tax registration, books, certificate management, tax returns, etc., in which the tax registration and tax returns is one of the priorities. Now I will be China's tax administration these two aspects of the basic situation with foreign countries, some representative cases in these areas to be compared and analyzed. 2.1.1 The basic situation of the United States tax administration in the United States, where citizens 18 years of age, must be insured in the social welfare board computer system to establish their cheap turbotax 2012 personal social insurance card and social security numbers, record the information on the socio-economic situation. Personal Social Security quickbooks premier 2013 card and social security numbers of citizens for social insurance, deposit and loan accounts, employment turbotax 2012 and other economic behavior must provide the necessary information. Corporate sector through quicken 2013 software tax registration to the tax department directly handled, mail, phone calls and other ways, the tax department responsible for enterprise registered with the department of information exchange to obtain the relevant corporate data. U.S. tax returns to implement self-reporting, which is the basis for tax collection, whether individuals or businesses, must be in accordance with the tax law, honest tax returns and pay taxes. U.S. tax returns and tax reporting procedures generally formulated, but some are also in a tax for different tax issues make separate provision. These reports are very detailed projects involving only income tax return as many as 25 kinds, for the audit, the calculation of the tax matters has played an active role. In addition, the U.S. tax law also stipulates that every taxpayer must be provided by the United States Internal Revenue Service forms and rules, fill in tax returns to pay for future data processing. U.S. tax law, the tax filing deadline because of the different taxes varies. If the federal personal income tax to adopt the calendar year as the tax year, fill out tax returns quarterly, year-end, Duotuishaobu collection methods; while federal excise tax declaration tariff once every two weeks, a month on the 9th to 22 is one, the 24th to the 9th month for another term. Taxable person has not regularly declare invalid the tax authorities by the summon will issue a summons, order the taxpayer carries on tax information, the scene representations overdue cause. For refusing to declare the tax authorities may make the appropriate treatment, such as the transfer of inspection departments, fined or subject to interest and so on. 2.1.2 The basic situation of Japanese tax administration Japanese "General Tax Law" to determine the taxable amount for the taxpayer provides for two methods, namely declare tax law and tax law Burden. Declare tax law refers determined based on the taxpayer's tax liability reporting. Only in Carolina 7 people without automatic reporting and tax reporting inaccurate circumstances, only by the tax authorities in accordance with action and decisions determining the tax payable. Japan's tax returns with a blue and white declaration declaration distinction. The so-called "Blue declaration" refers to those with sound books instruments, for several years by the tax department must be able to correctly declare for the taxpayer, the tax Administrator permission, you can use the blue returns to declare. Generally applicable to corporate income tax and real estate, career income, forest income and other personal income tax. "White declared" inadequate accounting system refers to the use of white returns for taxpayers reporting. Japanese tax law, blue filers can enjoy a range of preferential treatment, such as deductible bad debts, the loss of price fluctuations, plant and equipment to allow special depreciation, allowing a net loss can be carried forward, offset 2 years to 5 years after the income, etc. and its review of the tax authorities is also very simple, to give taxpayers to fully trust. While the white filers review is quite strict in order to avoid false or under-reporting of the phenomenon. In recent years, the Japanese government has implemented a green reporting system. Choose those that keep good records of taxpayers use the green tax returns, taxpayers using the green returns to enjoy certain tax concessions, to get a favorable income calculation and processing. Japanese green reporting system established in its tax collection at the center and the dominant position not only greatly increased the degree of taxpayer compliance with tax law and the collection efficiency of the quality, but also to promote the Japanese tax collection system, standardization and modernization. Currently, up to 2.92 million green declare legal, accounting for 92% of all legal. Burden tax law refers to the taxpayer's tax liability in full accordance with the tax authorities to determine the disposal method. Only the taxpayer no automatic reporting and filing inaccurate circumstances, only by the tax authorities in accordance with action and decisions determining the tax payable. In Japan, the way of Burden tax applies only to special occasions tariffs, special occasions, consumption tax, transaction tax, local taxes and a few other taxes levied. Visible, which is a collection of color with a way to enforce, a strict application. 2.1.3 The basic situation of the French tax administration in France, regardless of individuals, groups or other organizations, who engaged in the production, distribution and service business activities, must apply for tax registration, registration procedures. Accepted by the State Department recognized by the Chamber http://quicken2013amazon.webs.com/ of Commerce and commercial courts competent business registration center, which is a non government offices. Qualified enterprises outside in addition to completing business registration, tax registration while completing the work, and in accordance with the tax law, registered capital, economic type, mode of operation, as well as other indicators of scale, initially identified tax collection methods. In the enterprise registration, registration, issued to taxpayers within the EU unified class code, the tax authorities do not have separate tax registration number. Tax department under the Business Registration Centre transferred to the taxpayer code and tax-related information, according to its tax administration. In addition, the French natural person's tax registration number issued using the EU harmonized numbering system, also achieved a personal single number. French tax declaration system, according to different types of taxes, management methods are also different, the admissibility of quickbooks 2013 download declarations departments at all levels of the tax center, the tax center's main responsibilities are: to accept the taxpayer's tax return, to clean up on the declaration, classification, for each a tax return for </p>
    <p> 1/4 </p>

    Posted 12 years ago #

RSS feed for this topic

Reply

You must log in to post.