Dictionary of Primary Economic Law Terms - C
C
Statutory law: refers to the normative document in the form of provisions formulated by the state organ with the power to formulate laws in accordance with legal procedures.
Drawer: refers to the person who issues the bill in a legal manner and delivers it to the payee. The drawer of a bank draft is a bank; The drawers of commercial bills are enterprises and other organizations other than banks; The drawer of a cashier's check is the issuing bank; The drawer of a cheque shall be an enterprise, other organization or individual that has opened a cheque deposit account in a bank.
Acceptor: refers to the person who accepts the payment entrustment of the bill issuer and agrees to bear the bill payment obligation. It is the main debtor of the bill.
Vehicle purchase tax: vehicle purchase tax is a tax levied on units and individuals who purchase taxable vehicles in China.
Ad valorem tax: Ad valorem tax is the most common method of tariff collection, which takes the dutiable price of import (export) goods as the tax basis.
Specific tax: It is a method of tariff collection based on the quantity of imported goods.
Urban maintenance and construction tax: the urban maintenance and construction tax is a tax levied on the basis of the VAT and consumption tax actually paid by the taxpayer, and its main purpose is to raise funds for the construction and maintenance of urban facilities.
Vehicle and vessel tax: Vehicle and vessel tax is a tax levied on vehicles and vessels within the territory of the People's Republic of China according to the legal provisions and calculated according to the specified tax items and amount.
Property check: property check is an important procedure of accounting work, especially before the preparation of annual financial report, property check must be carried out, and accounting treatment shall be carried out according to the national unified accounting system to ensure that the accounting information reflected in the financial report is true and complete.
Financial accounting report: financial accounting report, also known as financial report, refers to the document provided by a company to reflect the company's financial situation on a specific date and operating results, cash flows and other accounting information in a certain accounting period. The preparation of financial accounting report is a comprehensive summary of the accounting work of the unit, and also an important link to timely provide true and complete accounting information. Therefore, the preparation procedures and quality requirements of financial accounting reports must be strictly enforced.
Urban land use tax: urban land use tax is a tax levied by the state on the basis of the actual land area occupied by units and individuals who use land in cities, counties, organic towns and industrial and mining areas, and calculated according to the prescribed tax amount.
Tonnage tax: Tonnage tax is a tax levied on ships entering domestic ports from ports outside China.
Bill Issue: refers to the act of issuing bills and delivering them to the payee. The issue of a bill includes two acts: one is that the drawer prepares the bill in accordance with the provisions of the Negotiable Instruments Law, that is, records legal matters and signs on the original bill; The second is to deliver the bill, that is, to deliver the finished bill to others for possession. Both are indispensable.
Acceptance: refers to the act that the drawee of a bill promises to pay the amount of the bill on the due date of the bill and sign it. It is only applicable to commercial bills.
Tax collection through audit: refers to the tax collection method for taxpayers with sound financial and accounting systems, which is calculated by the tax authorities according to the tax returns, financial and accounting statements and other relevant tax payment materials submitted by them and the applicable tax rate.
Confirmed tax collection: refers to the tax collection method in which the tax authorities determine the output and sales amount of the taxable products produced by the taxpayers or individuals who have incomplete accounting but can control their materials, output or purchase and sale of goods according to their production capacity under normal conditions, and determine their tax payable.
Inspection and collection: refers to the tax collection method in which the tax authorities calculate the sales revenue of taxpayers' taxable commodities and products according to the general market sales unit price and the amount of taxable commodities and products through inspection, and then calculate the tax payable.
Progressive tax rate for excess: progressive tax rate for excess is to divide the progressive increase of the amount of the tax object into several levels, stipulate the corresponding progressive tax rate according to the level, and calculate the tax amount for each level separately.
Progressive tax rate over rate: the progressive tax rate over rate is divided into several grades according to a certain increasing proportion of the tax object, and the corresponding increasing tax rate is specified according to the grade, and the tax amount is calculated separately for each grade. This tax rate is adopted in China's land value-added tax.
Ad valorem Tax: the tax calculation is based on the tax amount. The tax amount is the amount of the tax object multiplied by the tax price.
Specific tax: the tax is calculated based on the weight, volume, and quantity of the tax object.
Diesel oil: diesel oil refers to various light oils with solidification point or pour point of - 50 ℃~30 ℃ processed and produced from crude oil or other raw materials, which can be used as diesel engine fuel, and non-standard oils with diesel oil as the main component, which can be used as diesel engine fuel after blending and refining.
Super luxury cars: passenger cars and medium and light commercial buses with a retail price of 1.3 million yuan (excluding VAT) or more, that is, super luxury cars in the tax category of passenger cars and medium and light commercial passenger vehicles.
Passenger car: It refers to a car designed and technically designed to carry passengers and goods, with no more than 9 seats (including the driver's seat).
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