Depending on the specific facts and circumstances of each country’s tax law system includes different types of taxes. To orient the construction and management of the tax system, we shall rearrange the tax law of the same nature into different groups, called tax classification.
The tax classification is the sort of taxes in the tax law system into different groups according to certain criteria.
1. Pursuant to the tax classification.
Depending on the objectives and requirements of each phase of economic development – social structures and contents with different tax laws. Also depending on the facility, the purpose of identification, generally taxes are classified according to the following criteria:
1.1 Based on the nature of financial resources mobilization in the state budget, taxes are classified into two types: direct taxes and indirect taxes.
Indirect taxes are taxes that the State used to mobilize part of the income of the consumer goods and services through the use of tax revenues to the production and trading of goods and services. Indirect nature embodied in persons, taxpayers and taxable persons not identical. Indirect taxes are a component in the prices of goods and services by entities engaged in production and business to pay the government but consumers are taxable.
In our country this tax category including value added tax, export tax, import tax, special consumption tax …
Direct taxes are taxes that the State directly to the income of legal entities or natural persons. Direct nature embodied in persons, the taxpayer in accordance with the law and are taxable. Direct taxes directly encourage and regulate people’s taxable income.
of taxes in our country include: corporate income tax, income tax for high-income people, the land use right transfer tax, farmland use tax …
The tax classification of direct taxes and indirect taxes have important implications for policy making tax law.
1.2 Based on the object taxed.
According to this classification shall be divided into:
Taxes on production and business activities, services such as value added tax.
Taxes on commodities such as import and export duties, excise taxes …
Taxes on income as corporate income tax, income tax for high income earners.
Taxes on property such as land tax.
Taxes on the extraction or use of some national assets such as resource tax, land use tax, using capital from the State budget.
Other taxes and fees and charges.
The tax is applied to many different audiences to both promote the work of each tax type, medium support, complement each other to carry out a synthesis of the objectives and role of the legal system tax law.
2. The basic duties applied in countries around the world and in Vietnam.
Due to political institutions, economic dissimilar countries should tax the legal system of each country has its own specific characteristics. We research profile policy system of tax laws in some socialist countries and countries with market economies.
2.1 The legal system of some countries taxes socialist.
Currently, a number of socialist countries have made changes in economic policy and finance, applied mechanisms of market economy, strengthen commercial exchanges with many countries around the world, in the region and outside the region, irrespective of political institutions. Some countries have adopted policies and legislation with tax incentives for foreign investors to attract investment capital. Therefore the tax law also fundamentally changed. However the purpose of the Act is to regulate tax income still ensuring fairness and tax policies still tend to favor indirect categories.
In general, today in some socialist countries, the rate of tax laws and the tax treatment is applied with many similarities, in accordance with common standards with the tax laws of the advanced countries world.
For example, at present the People’s Republic of China is applying the following taxes:
Corporate income tax.
Personal income tax.
Real estate taxes in the city.
Land value tax.
In addition, there are countries apply other taxes such as:
Agricultural land use tax.
Land use right transfer tax.
2.2 Tax legal system of some countries applying the market economy mechanism.
Tax laws of the capitalist countries have for a long time and always be supplemented and amended to suit economic conditions, political and social development days.
Tax law system of capitalist countries apply different tax laws, categorized and classified into the following systems:
Direct taxes: includes:
Personal income tax.
Excise or tax professional.
Indirect taxes: includes:
Excise tax (consumption tax).
Tax the theater.
Registration tax and stamp.
Basically the countries with market economies are applicable tax laws over here and see this as the basic source of income for the state budget. However, depending on the mechanism of economic and social institutions of each country where there is a change in the tax treatment and tax rates.