What taxes does direct tax include?

Direct tax refers to the tax that taxpayers bear the tax burden directly according to their income, property or specific behavior. It is mainly composed of the following taxes:

I. Individual income tax

Personal income tax is a tax levied on personal income, and its tax basis is the taxpayer's income. The collection of personal income tax helps to regulate income distribution and promote social equity. According to the income level of taxpayers, a progressive tax rate is implemented. The higher the income, the higher the tax rate.

Two. business income tax

Enterprise income tax is a tax levied on the profits earned by enterprises. The tax basis of enterprise income tax is the taxable income of the enterprise, and the tax rate usually takes the form of proportional tax rate. Collecting enterprise income tax is helpful to guide enterprises to standardize their operations and promote healthy economic development.

Third, property tax.

Property tax is a kind of property tax levied on property owners according to the taxable residual value or rental income of houses. The collection of property tax is conducive to the rational use of land resources, the regulation of the real estate market and the stable development of the real estate market.

Four. Travel tax

Travel tax is a tax levied on the owners or managers of vehicles and ships in People's Republic of China (PRC). Collecting vehicle and vessel tax is helpful to strengthen vehicle and vessel management and promote the healthy development of transportation.

Verb (abbreviation of verb) land value-added tax

Land value-added tax is a tax levied on units and individuals who transfer the right to use state-owned land and the property rights of buildings and other attachments on the ground and obtain value-added benefits. The collection of land value-added tax is helpful to adjust the distribution of land value-added income, curb land speculation and promote the rational use of land resources.

Stamp duty on intransitive verbs

Stamp duty is a kind of tax levied on the act of signing books and obtaining legally effective certificates in economic activities and economic exchanges. The collection of stamp duty is helpful to standardize economic behavior and maintain economic order.

To sum up:

Direct taxes mainly include personal income tax, enterprise income tax, property tax, travel tax, land value-added tax and stamp duty. These taxes occupy an important position in the tax system and play an important role in regulating income distribution, guiding enterprises to standardize their operations, rationally utilizing land resources, promoting the development of transportation, and standardizing economic behavior.

Legal basis:

Individual Income Tax Law of the People's Republic of China

Article 2 provides that:

The following personal income shall be subject to personal income tax:

(1) Income from wages and salaries;

(2) Income from remuneration for labor services;

(3) Income from remuneration;

(4) Income from royalties;

(5) Operating income;

(6) Income from interest, dividends and bonuses;

(7) Income from property lease;

(8) Income from property transfer;

(9) Accidental income.

People's Republic of China (PRC) enterprise income tax law

Article 1 stipulates:

Within the territory of People's Republic of China (PRC), enterprises and other income-earning organizations (hereinafter referred to as enterprises) are taxpayers of enterprise income tax and pay enterprise income tax in accordance with the provisions of this Law.

Provisional Regulations of People's Republic of China (PRC) Municipality on Property Tax

Article 1 stipulates:

Property tax is levied in cities, counties, towns and industrial and mining areas.