
【法】 lawful duties
legal
duty; geld; tax
【经】 imposition; impost; tariff; tax
法定税是指国家依据法律规定,向企业、个人等纳税人强制征收的货币或实物,其征收范围、税率及程序等均由法律明确规范。以下是详细解释:
法定税的核心是税收法定原则,即税种设立、税率调整、税收优惠等必须通过立法程序确定,税务机关需严格依法执行。这一原则体现了法治精神,确保税收的合法性、透明性和可预测性。
根据用途和对象,法定税主要包括:
法定税不同于“费”:税具有无偿性,而费是行政机关提供特定服务时收取的成本补偿(如行政事业性收费)。
如需进一步了解具体税种或政策,可参考《中华人民共和国税法》等官方文件。
法定税(fǎ dìng shuì)指国家法律规定需要缴纳的税费,包括个人所得税、公司所得税、消费税、增值税等。
The term "法定税" can be translated into "statutory tax" in English, which refers to the taxes that are required to be paid under the law, including personal income tax, corporate income tax, consumption tax, value-added tax, and so on.
The pronunciation of "statutory tax" is [ˈstætʃətɔːri tæks] in English.
The term "statutory tax" is commonly used in legal and financial contexts to refer to taxes that are mandated by law.
The term "statutory tax" is commonly used in legal and financial contexts and thus has a relatively high frequency of use in these fields.
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