第八讲：税收原理

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1、幻灯片1第八讲：税收原理2016-6-22第七章税收原理42幻灯片2世界上只有两件事是不可避免的，那就是税收和死亡。本杰明·富兰克林2016-6-22第七章税收原理42幻灯片3YibinCityCitytracktrafficplanningisYibincityregionalrangewithintracktrafficsystemofonceintegration,andcitytracktrafficalsoisYibinCityCityintegratedtracktrafficsystemintheofpart,foracc

2、urategraspcitytracktrafficresearchofobject2016-6-22第七章税收原理42幻灯片42016-6-22第七章税收原理YibinCityCitytracktrafficplanningisYibincityregionalrangewithintracktrafficsystemofonceintegration,andcitytracktrafficalsoisYibinCityCityintegratedtracktrafficsystemintheofpart,foraccurategra

3、spcitytracktrafficresearchofobject42幻灯片5税收的来源：“座寇”与“流寇”奥尔森YibinCityCitytracktrafficplanningisYibincityregionalrangewithintracktrafficsystemofonceintegration,andcitytracktrafficalsoisYibinCityCityintegratedtracktrafficsystemintheofpart,foraccurategraspcitytracktrafficrese

4、archofobject2016-6-22第七章税收原理42幻灯片6英法的税收传统：“无代表，不纳税”YibinCityCitytracktrafficplanningisYibincityregionalrangewithintracktrafficsystemofonceintegration,andcitytracktrafficalsoisYibinCityCityintegratedtracktrafficsystemintheofpart,foraccurategraspcitytracktrafficresearchofo

5、bject2016-6-22第七章税收原理42幻灯片7中国的税收传统：“皇粮国税”YibinCityCitytracktrafficplanningisYibincityregionalrangewithintracktrafficsystemofonceintegration,andcitytracktrafficalsoisYibinCityCityintegratedtracktrafficsystemintheofpart,foraccurategraspcitytracktrafficresearchofobjectYibin

6、CityCitytracktrafficplanningisYibincityregionalrangewithintracktrafficsystemofonceintegration,andcitytracktrafficalsoisYibinCityCityintegratedtracktrafficsystemintheofpart,foraccurategraspcitytracktrafficresearchofobject2016-6-22第七章税收原理42幻灯片82016-6-22第七章税收原理42幻灯片9第一节税收要素

7、与分类一、税收要素二、税收分类2016-6-22YibinCityCitytracktrafficplanningisYibincityregionalrangewithintracktrafficsystemofonceintegration,andcitytracktrafficalsoisYibinCityCityintegratedtracktrafficsystemintheofpart,foraccurategraspcitytracktrafficresearchofobject第七章税收原理42幻灯片10一、税收要素（一

8、）纳税人（二）课税对象（三）税率（四）起征点与免征额2016-6-22第七章税收原理42幻灯片11（一）纳税人l纳税人(taxpayer)又称为纳税主体，是指税法规定的负有纳税义务的单位和个人。l纳税人可以