What is differential taxation?

Differential taxation refers to the taxable turnover of taxpayers when they provide business tax taxable services, transfer intangible assets or sell real estate in People's Republic of China (PRC), and the balance after deducting the prescribed deductible amount from the total price and out-of-price expenses collected.

If the price charged by small-scale taxpayers for providing tourism services to tourists does not include tax of 6.5438+0 million, and the related expenses incurred for tourists are 600,000, the value-added tax shall be calculated according to the difference of 400,000 * value-added tax rate.

The unpaid nature of taxation means that part of the income of social groups and social members is transferred to the state through taxation, and the state does not pay any remuneration or cost to taxpayers. The unpaid nature of tax revenue is related to the essence of income distribution by virtue of political power. Free is reflected in two aspects.

On the one hand, it means that the government does not need to pay any remuneration directly to taxpayers after obtaining tax revenue; On the other hand, it also means that the tax collected by the government is no longer directly returned to taxpayers.

Tax gratuity is the essence of tax, which reflects a unilateral transfer relationship between ownership and control of social products, rather than an equivalent exchange relationship. The unpaid nature of tax revenue is an important feature that distinguishes tax revenue from other forms of fiscal revenue.