The current turnover taxes in our country include: value-added tax, consumption tax, business tax, customs duty, etc.
What are the differences in the taxable objects?
The main characteristics of turnover taxes are: first, the premise of taxation is commodity production, exchange, and the provision of commercial services, with a relatively broad scope of taxation. This includes product sales revenue from the primary and secondary industries, as well as operating revenue from the tertiary industry. It not only taxes domestic goods but also imports and exports, ensuring a relatively sufficient tax base. Second, the tax calculation basis is the sales amount of commodities and services, as well as operating revenue, generally unaffected by changes in production, operation costs, and expenses, which can ensure that the state can collect taxes in a timely, stable, and predictable manner.