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1、纳税筹划形成性考核册答案(Taxplanningformativeexaminationbookanswer)TaxplanningformativeexaminationbookJoboneDiscussionsheetNameClassLocationtimePleasetheorywithinUnderstandcontent:11.whatisthedifferencebetweentheproportionaltaxrateandtheprogressivetaxrate?Whatisthefocus
2、oftaxplanning?Applicationcontent:3.,thespecificmethodoftaxburdentransferplanning.hairwordcarryCategory,proportional,progressivetaxratesarethebasicformoftaxrates.Theproportionaltaxrateisthesametaxobject,nomattertheamount,theamountistaxedinthesameproportion.Th
3、eamountoftaxisthesameasthetaxableobject.Theproportionaltaxrateisoneofthemostcommontaxesandiswidelyused.Theproportiontaxratehasthecrosswisefairness,itsmainmeritisthecomputationissimple,isadvantageousforthecollectionandthepayment.Aprogressivetaxrateisataxratet
4、hatvariesaccordingtothesizeoftheobjecttobetaxed,andincreaseswiththeamountofthetaxincrease.Thespecificapproachisaccordingtothesizeoftheamountoftaxobjectisdividedintoseveralgrades,thelowestrate,thehighestrateamongtheprovisionsofthetaxrateandnumberofgrades,diff
5、erentgradesofdifferenttaxamountwereapplicabletaxrate,taxamountisbigger,thehighertheapplicabletaxrate.Taxrateplanningreferstothemethodofreducingthetaxburdenbyreducingtheapplicabletaxrate.1.,theproportionaltaxrateinthetaxplanningisthesametaxobject,regardlessof
6、thesizeoftheamount,accordingtothesameproportionoftax,taxaccountsfortheproportionoftaxableobjectisalwaysthesame.Themainfocusistheproportionaltaxrate,whichhaslateralfairness.Themainadvantageisthatthecalculationissimpleandconvenientforcollectionandpayment.2.pro
7、gressivetaxratesintaxplanning,accordingtothesizeoftheobjectofTaxation,thesizeofthedifferentgrades,withtheamountoftaxincreases,andthenincreasethetaxrate.Thefocusismainlyaccordingtothesizeoftheamountoftaxobjectisdividedintoseveralgrades,thelowestrate,thehighes
8、trateamongtheprovisionsofthetaxrateandnumberofgrades,differentgradesofdifferenttaxamountwereapplicabletaxrate,taxamountisbigger,thehighertheapplicabletaxrate.Thespecificmethodoftaxburdentransfer