国地税税种介绍

国地税税种介绍 国、地税税种介绍 (1)增值税 增值税是对我国从事销售货物或提供加工、修理修配劳务以及进口货物的单位和个人所取得的增值额征收的一种税。在征收管理上按照一定的标准划分为一般纳税人和小规模纳税人。增值税税基广阔，具有征收的普遍性、连续性和中性的特征。目前增值税已成为我国税制结构中重要税种。 (2)消费税 消费税是对我国从事生产、委托加工和进口应税消费品的单位和个人就其销售额或数量，在特定环节征收的一种税。目前主要有烟、酒及酒精、化妆品、贵重首饰及珠宝玉石、 鞭炮焰火、汽油、柴油、汽车轮胎、摩托车、小汽车、成品油、木制一次性筷子、实木地板、游艇、高尔夫球及球具、高档手表等16类应税产品。消费税采用从价定率或从量定额征收的方法。消费税作为一种选择性的税收，较好地体现“寓禁于征”的国家宏观产业政策取向。 (3)企业所得税 企业所得税是对各类内资企业取得的生产?营所得和其他所得征收的一种税(从2008年1月1日起将与外资企业所得税合并)。企业所得税的征收，有所得纳税，无所得不纳税，所得多的多纳税，所得少的少纳税，充分贯彻了量能负担和税收公平原则，是处理和规范国家与企业利益分配的重要形式。 (4)车辆购置税 车辆购置税开征于2001年1月1日，是在原由交通部门征收的车辆购置附加费的基础上，经过“费改税”形成的一个新税种。它是以在中国境内购买、进口、自产、受赠、获奖或者以其他方式取得并自用的应税车辆为课税对象，在购置车辆的特定环节向车辆购置者征收的一种财产税。我国车辆购置税实行统一比例税率，税率为10%。 (5)出口退(免)税业务 出口货物退(免)税是对报关出口货物，由税务机关或其它管理机关将其在出口前的生产、加工和销售等环节已缴纳的增值税、消费税等退还给出口单位、个人或免征出口货物生产、加工和销售等环节的增值税、消费税等的一项税收制度。它是国际贸易中通常采用并为各国接受的，目的在于鼓励各国出口货物公平竞争的一种税收措施。 现说明一下，以下内容是摘自anrinima的一篇百度知道问答，感觉很详细而且很新，希望对看到的朋友都有所帮助。同时也希望所有人都了解一点儿国家税收，因为我们每个人都是纳税人，不管是直接或是间接，我们其实都在纳税。 国税税种税率: 增值税 一般纳税人增值税税率17%， (应纳税额=销项税额-进项税额) 运输专用发票可抵扣(票面金额*7%) 小规模纳税人，增值税征收率3% 应交税额=销售额* 增值税征收率3% 企业所得税: 按照现行《中华人民共和国企业所得税法》的规定。企业所得税税率为25% ，符合条 件的小型微利企业，经主管税务机关批准，企业所得税税率减按20%。 introduced a number of leading creative talents, and then the "introduction of a high-end talent, bringing an innovative team, a mainstay of the economy," the derivative effect, improving the competitiveness of inner. (C) improvement of science "three" working method. This year, the State will supply side as part of economic structural reform a top priority, structural reforms will create regional industrial transfer and investment direction change. For this change, we have to adapt domestic economic trends in quality and efficiency upgrades, find the right investment trends of the County and docking points, improved ways to improve effectiveness. One is the investment promotion policy to further clarify. To develop "three a" preferential policies, the County policy investment, not to engage in vicious competition in the County. Incentives to attract foreign investment must be clear, no investment on town street, investment task tasks departments and staff, enterprise investment enterprises, three level, have clear criteria for award. To implement the "enclave economy", the street attract projects according to the industrial development of the town planning zone landed, after tax, all included in the attract target in town street, 50% into account the task of landing zone indicators. To make "three one" promo, ... ... Advantages and policy advocacy. To implemented joint trial joint batch system, a new industrial project landing must after sent modified, and Tsunenobu, and environmental, and safety, and land, and tax, and financial, sector joint analysis argument, on environmental policy, and acres are tax, and technology, and resources using, and market prospects, for analysis, on environmental, and capacity, and security, and social stable for risk assessment, not after joint trial joint batch of project cannot landing. To increase its support for the introduction of talent, entrepreneurship, innovation talent on a class, class b business, creative talent, such as different levels of talent, in areas 企业所得税的征收方式，分为两种，一是查账征收，另一是核定征收; 1、查账征收的:应交企业所得税=应纳税所得额*适用税率(25%)计算缴纳 应纳税所得额=收入-成本(费用)-税金+营业外收入-营业外支出+(-)纳税调整额 2、核定征收的: 应交企业所得税=应税收入额 * 所得核定率* 适用税率。 企业所得税核定率率表 企业行业 税率(%) 农、林、牧、渔业 5 制造业 7 批发和零售贸易业 7 交通运输业 7 建筑业 10 饮食业 10 娱乐业 20 其他行业 10 地税税种税率: 城市维护建设税: 是我国为了加强城市的维护建设，扩大和稳定城市维护建设资金的来源开征的一个税种。按照增值税额依照规定的税率计算缴纳。城市维护建设税，以纳税人实际缴纳的增值税、消费税、营业税税额为计税依据，分别与增值税、消费税、营业税同时缴纳。 城市维护建设税税率如下: 纳税人所在地在市区的，税率为7,; 纳税人所在地在县城、镇的，税率为5,; 纳税人所在地不在市区、县城或镇的，税率为1,。 教育费附加: 教育费附加是国家为扶持教育事业发展，计征用于教育的政府性基金。以纳税人实际缴纳的增值税、消费税、营业税税额为计税依据，分别与增值税、消费税、营业税同时缴纳。适用费率3%。 代开代缴个人所得税， 按照工资薪金收入扣除“五险一金”减除费用扣除标准2000元后的余额后，作为应纳税所得额，适用5%-45%的超额累进税率计算缴纳。 (“五险”指的是五种保险,包括养老保险、医疗保险、失业保险、工伤保险和生育保险; “一金”指的是住房公积金。其中养老保险、医疗保险和失业保险，这三种险是由企业和个人共同缴纳的保费，工伤保险和生育保险完全是由企业承担的。个人不需要缴纳。这里要注意的是“五险”是法定的，而“一金”不是法定的。) introduced a number of leading creative talents, and then the "introduction of a high-end talent, bringing an innovative team, a mainstay of the economy," the derivative effect, improving the competitiveness of inner. (C) improvement of science "three" working method. This year, the State will supply side as part of economic structural reform a top priority, structural reforms will create regional industrial transfer and investment direction change. For this change, we have to adapt domestic economic trends in quality and efficiency upgrades, find the right investment trends of the County and docking points, improved ways to improve effectiveness. One is the investment promotion policy to further clarify. To develop "three a" preferential policies, the County policy investment, not to engage in vicious competition in the County. Incentives to attract foreign investment must be clear, no investment on town street, investment task tasks departments and staff, enterprise investment enterprises, three level, have clear criteria for award. To implement the "enclave economy", the street attract projects according to the industrial development of the town planning zone landed, after tax, all included in the attract target in town street, 50% into account the task of landing zone indicators. To make "three one" promo, ... ... Advantages and policy advocacy. To implemented joint trial joint batch system, a new industrial project landing must after sent modified, and Tsunenobu, and environmental, and safety, and land, and tax, and financial, sector joint analysis argument, on environmental policy, and acres are tax, and technology, and resources using, and market prospects, for analysis, on environmental, and capacity, and security, and social stable for risk assessment, not after joint trial joint batch of project cannot landing. To increase its support for the introduction of talent, entrepreneurship, innovation talent on a class, class b business, creative talent, such as different levels of talent, in areas 印花税: (有13个税目。)一般企业常用的有: 1、营业帐簿 :(1)记载资金的帐簿，按实收资本与资本公积总额万分之五贴花;(2) 其他帐簿按件贴花五元贴花 。 2、购销:包括供应、预购、采购、购 销结合及协作、调剂 、补偿、易货等合同 按购销金额万分之三贴花 。 3、借款合同:包括银行及其他金融组织和借款 按借款金额万分之零点五贴花; 4、财产保险合同:包括财产、、保证、信用用等保险合同 按保险费金额千分之一 贴花 ; 5、财产租赁合同 :包括租赁房屋、船舶、飞机、机动车辆、机 械、器具、设备等 按 租赁金额千分之一贴花。税额不足一元的按一元贴花。 如果你公司有 应税房产、土地、车船还要缴纳房产税、土地使用税、车船税。 房产税按照房屋原值扣除10%-30%后的余值，依照1.2%税率计算。 出租的，由出租方按照租金收入依照12%的税率计算缴纳。 土地使用税、车船税属于地方税种，国家只是规定了单位税额的幅度，具体的要到当地 的主管地税机关咨询。 工会经费 工会经费，是指工会依法取得并开展正常活动所需的费用。按《中华人民共和国 工会法》，工会经费的主要来源是工会会员缴纳的会费和按每月全部职工工资 总额的2,。 防洪保安基金 营业收入* 0.0012(0.12%) 价格调节基金 1， 生产，经营、服务收入总额的千分之一 2， 商业批发为进销差价的千分之五 3， 外业施工企业为收入的千分之一 4， 个体工商户每户10元 5， 个地驻昌从事经营单位每人每户5元 残疾人就业保障金 征收标准: 凡安排残疾人就业达不到规定比例的用人单位，按其差额人数全额征收保障金; 差额不足一人的，按差额比例计算缴纳。用人单位安排一名盲人或者一级肢体 残疾人就业的按2人计算。 应缴纳的保障金,(单位上年度在职职工总数×1(5,,已安排残疾职工人数)× 本地区上年度职工年平均工资。 在职职工总数，按用人单位年平均职工人数核定，也可参照人事、劳动、统计等政府相关职能部门提供的人数核定。 introduced a number of leading creative talents, and then the "introduction of a high-end talent, bringing an innovative team, a mainstay of the economy," the derivative effect, improving the competitiveness of inner. (C) improvement of science "three" working method. This year, the State will supply side as part of economic structural reform a top priority, structural reforms will create regional industrial transfer and investment direction change. For this change, we have to adapt domestic economic trends in quality and efficiency upgrades, find the right investment trends of the County and docking points, improved ways to improve effectiveness. One is the investment promotion policy to further clarify. To develop "three a" preferential policies, the County policy investment, not to engage in vicious competition in the County. Incentives to attract foreign investment must be clear, no investment on town street, investment task tasks departments and staff, enterprise investment enterprises, three level, have clear criteria for award. To implement the "enclave economy", the street attract projects according to the industrial development of the town planning zone landed, after tax, all included in the attract target in town street, 50% into account the task of landing zone indicators. To make "three one" promo, ... ... Advantages and policy advocacy. To implemented joint trial joint batch system, a new industrial project landing must after sent modified, and Tsunenobu, and environmental, and safety, and land, and tax, and financial, sector joint analysis argument, on environmental policy, and acres are tax, and technology, and resources using, and market prospects, for analysis, on environmental, and capacity, and security, and social stable for risk assessment, not after joint trial joint batch of project cannot landing. To increase its support for the introduction of talent, entrepreneurship, innovation talent on a class, class b business, creative talent, such as different levels of talent, in areas 安排残疾人就业必须是单位正式职工或与单位依法签定1年(含1年)以上劳动合同，按国家规定由所在单位为其缴纳社会保险费并持有《中华人民共和国残疾人证》的职工。已安排的残疾军人和因工致残人员，经鉴定符合国务院规定的残疾标准，并办理有《中华人民共和国残疾人证》，方可计入安置比例。 本地区上年度职工年平均工资以当地统计行政部门公布的数据为准。 假定您所在地的上年度职工年平均工资为20000元，单位上年度在职职工总数为200人，无残疾人。 应缴纳的保障金=200*20000*1.5%=60000元。 营业税 营业税是对在我国境内提供应税劳务、转让无形资产或销售不动产的单位和个 人，就其所取得的营业额征收的一种税。营业税属于流转税制中的一个主要税种。 营业税税目和税率 一、 交通运输业 3% 陆路运输包括铁路运输、公路运输、缆车运输、索道运输及其他陆路运输。 水路运输 打捞，比照水路运输征税。 航空运输通过空中航线运送货物或旅客的运输业务。 通用航空业务，航空地面 服务业务，比照航空运输征税。 管道运输、 装卸搬运 二、建筑业 3% 建筑 、安装 、修缮 、装饰、 其他工程作业 三、 金融保险业 5% 金融业务包括贷款、融资租赁、金融商品转让、金融经纪业和其他金 融业务。 贷款包括自有资金贷款和转贷。典当业的抵押贷款业务，按自有资 金贷款征税。人民银行的贷款业务，不征税。 保险 一年期以上返还性人身保险业务免征营业税。 四、邮电通信业 3% 包括邮政、电信 邮政包括传递函件或包件、邮汇、报刊发行、邮务物品销售、邮政储蓄，其他邮 政业务。 邮政部门销售集邮商品，征收营业税。 电信包括电报、电传、电话、电话机安装、电信物品销售及其他电信业务。 五、文化体育业 3% 包括文化业、体育业 文化业包括表演、播映、其他文化业。 经营游览场所的业务，比照文化业征税。 体育业包括举办体育比赛，为体育比赛或活动提供场所。 六、娱乐业 5%-20% 经营歌厅、舞厅、卡拉OK歌舞厅、音乐茶座、高尔夫球、 壁球、网球等项目。 经营射击、游艺机、跑马、狩猎(包括钓鱼)、游艇、赛车(专供儿童娱乐的游艇、 赛车除外)等游艺项目 台球、保龄球、其他游艺项目。 七、服务业，包括组织旅游，提供场所等，5%。 introduced a number of leading creative talents, and then the "introduction of a high-end talent, bringing an innovative team, a mainstay of the economy," the derivative effect, improving the competitiveness of inner. (C) improvement of science "three" working method. This year, the State will supply side as part of economic structural reform a top priority, structural reforms will create regional industrial transfer and investment direction change. For this change, we have to adapt domestic economic trends in quality and efficiency upgrades, find the right investment trends of the County and docking points, improved ways to improve effectiveness. One is the investment promotion policy to further clarify. To develop "three a" preferential policies, the County policy investment, not to engage in vicious competition in the County. Incentives to attract foreign investment must be clear, no investment on town street, investment task tasks departments and staff, enterprise investment enterprises, three level, have clear criteria for award. To implement the "enclave economy", the street attract projects according to the industrial development of the town planning zone landed, after tax, all included in the attract target in town street, 50% into account the task of landing zone indicators. To make "three one" promo, ... ... Advantages and policy advocacy. To implemented joint trial joint batch system, a new industrial project landing must after sent modified, and Tsunenobu, and environmental, and safety, and land, and tax, and financial, sector joint analysis argument, on environmental policy, and acres are tax, and technology, and resources using, and market prospects, for analysis, on environmental, and capacity, and security, and social stable for risk assessment, not after joint trial joint batch of project cannot landing. To increase its support for the introduction of talent, entrepreneurship, innovation talent on a class, class b business, creative talent, such as different levels of talent, in areas 八、转让无形资产，5% 九、销售不动产，5% 下列项目免征营业税: (一)托儿所、幼儿园、养老院、残疾人福利机构提供的育养服务，婚姻介绍，殡葬服务; (二)残疾人员个人提供的劳务; (三)医院、诊所和其他医疗机构提供的医疗服务; (四)学校和其他教育机构提供的教育劳务，学生勤工俭学提供的劳务; (五)农业机耕、排灌、病虫害防治、植保、农牧保险以及相关技术业务，家禽、牲畜、水生动物的配种和疾病防治; (六)纪念馆、博物馆、文化馆、美术馆、展览馆、书画院、图书馆、文物保护单位举办文化活动的门票收入，宗教场所举办文化、宗教活动的门票收入。 除前款规定外，营业税免税、减税项目由国务院规定。任何地区、部门均不得规定免税、减税项目。 introduced a number of leading creative talents, and then the "introduction of a high-end talent, bringing an innovative team, a mainstay of the economy," the derivative effect, improving the competitiveness of inner. (C) improvement of science "three" working method. This year, the State will supply side as part of economic structural reform a top priority, structural reforms will create regional industrial transfer and investment direction change. For this change, we have to adapt domestic economic trends in quality and efficiency upgrades, find the right investment trends of the County and docking points, improved ways to improve effectiveness. One is the investment promotion policy to further clarify. To develop "three a" preferential policies, the County policy investment, not to engage in vicious competition in the County. Incentives to attract foreign investment must be clear, no investment on town street, investment task tasks departments and staff, enterprise investment enterprises, three level, have clear criteria for award. To implement the "enclave economy", the street attract projects according to the industrial development of the town planning zone landed, after tax, all included in the attract target in town street, 50% into account the task of landing zone indicators. To make "three one" promo, ... ... Advantages and policy advocacy. To implemented joint trial joint batch system, a new industrial project landing must after sent modified, and Tsunenobu, and environmental, and safety, and land, and tax, and financial, sector joint analysis argument, on environmental policy, and acres are tax, and technology, and resources using, and market prospects, for analysis, on environmental, and capacity, and security, and social stable for risk assessment, not after joint trial joint batch of project cannot landing. To increase its support for the introduction of talent, entrepreneurship, innovation talent on a class, class b business, creative talent, such as different levels of talent, in areas