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"Tax Rates and Interest Rates" Percentage PPT Courseware 2
1. Create a situation and understand the meaning of “tax rate”
Taxation means paying part of the collective or individual income to the state at a certain rate according to the relevant provisions of the national tax law. Taxation is one of the main sources of national revenue. The state uses the taxes collected to develop economic, technological, educational, cultural and national defense undertakings. Therefore, every citizen has the obligation to pay taxes in accordance with the law.
Question: What tax items do you know?
Follow-up question: When it comes to paying taxes, tax rates are inseparable. Can anyone explain in their own words what "tax rates" means?
Taxes are mainly divided into consumption tax, value-added tax, business tax and personal income tax. The tax paid is called the tax payable, and the ratio of the tax payable to various incomes (sales, turnover...) is called the tax rate.
2. Solving simple tax rate issues
Question 1:
The turnover of a hotel in October is 300,000 yuan. If the business tax is paid at 5% of the turnover, how much yuan of business tax should the hotel pay in October?
Monitoring: Tell me what you think? Why do you all use multiplication?
Question 2:
My mother bought a bottle of cosmetics priced at 100 yuan, of which the consumption tax accounts for about 25%. How much consumption tax did her mother pay for this?
3. Solve slightly complex tax rate issues
Question 1:
Aunt Li's monthly salary is 5,000 yuan. After deducting the personal tax exemption of 3,500 yuan, she needs to pay personal income tax at a rate of 3%. How much personal income tax should she pay?
Monitoring: Tell me what you think? Why do we need to subtract 3500 from 5000?
Question 2:
Xiao Ming's father received a labor fee of 3,000 yuan. Among them, 800 yuan is tax-free, and the rest is taxed at a rate of 20%. How much tax will be paid in total on this labor fee?
Monitoring: The exemption portion must be deducted.
4. Assign homework
Homework: Exercise 2 on page 14, questions 6, 8, and 11.
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"Tax Rates and Interest Rates" Percentage PPT Courseware 3:
"Tax Rates and Interest Rates" Percentage PPT Courseware 3 1. Create situations and elicit new knowledge 1. Observing this deposit slip, what information did you learn? 2. What can I call the 2,000 yuan I deposit in the bank? 3. Maturity interest, what does interest mean? 4. Why do banks...
"Tax rate and interest rate" percentage PPT courseware:
"Tax Rates and Interest Rates" Percent PPT Courseware 1. Create situations and introduce new lessons 2. Combine situations and learn new knowledge The turnover of a hotel in October was 300,000 yuan. If business tax is paid at 5% of turnover, how much is the business tax this hotel should pay in October? ..