地税税种及税率

地税税种及税率 (2009-11-24 09:16:51) ,一, 营业税 在中华人民共和国境内提供《中华人民共和国营业税暂行条例》规定的劳务、转让无形资产、销售不动产的单位和个人～均应缴纳营业税。 征税范围:交通运输业、建筑业、金融保险业、邮电通信业、文化体育业、娱乐业、服务,以及转让无形资产、销售不动产。 税率:交通运输业、建筑业、邮电通信业、文化体育业税率为 3%,金融保险业、服务业、转让无形资产、销售不动产税率为 5 %～娱乐业税率为 20 %。 纳税期限:每月十日前申报缴纳～银行、财务公司、信托投资公司、信用社每季度十日前申报缴纳。 ,二,企业所得税 中华人民共和国境内的企业～除外商投资企业和外国企业外～应当就其生产、经营所得和其他所得～依照《中华人民共和国企业所得税暂行条例》及其《实施细则》缴纳企业所得税。 税率:基本税率为 33 %。另设两档照顾性税率:纳税人年应纳税所得额在 3 万元 ( 含 ) 以下的～减按 18% 税率,纳税人年应纳税所得额在 3 万元以上 10 万元 ( 含 ) 以下的～减按 27 %税率。 纳税期限:季后十五日内预缴～年终四个月内汇算清缴。 ,三, 个人所得税 在中国境内有住所～或者无住所而在境内居住满一年的个人～从中国境内和境外取得的所得～依照《中华人民共和国个人所得税法》及其《实施条例》缴纳个人所得税。 税率:(1) 工资、薪金所得:适用 5 %— 45 %九级超额累进税率, (2) 个体工商户的生产经营所得和对企事业单位的承包经营、承租经营所得:适用 5%— 35 %五级超额累进税率, (3) 稿酬所得～劳务报酬所得～特许权使用费所得～利息、股息、红利所得～财产转让所得～财产租赁所得～偶然所得和其他所得～适用 20 %的比例税率。 纳税期限:按月申报～次月七日内缴纳。 theory taught 0 0% b. case analysis 25 52.08% c. said class assessment class 6 12.5% d. Research Exchange 7 14.58% e. practice guide 10 20.83% beside the effective fill in passengers 48 from beside the of statistics data view, select theory taught of for 0, select case teaching of accounted for than Super half, this reflect has we of young teachers compared attention case teaching, Not willing to simply accept the theory taught. For this reason, we believe that the theory taught is necessary. If aversion theory of higher education teachers teach. No real modern educational theory, we believe that educational practice lack of theoretical support, there is no corresponding height and depth. 48th questions you think you take the learning or training effect () [form] option is subtotal a. good ... Design point is to know that we are young teachers the reading of newspapers. Teachers ' reading reflects the height and depth of education. From statistics data view, ranking first of is readers, this description readers in young teachers in the has of reading who up, this and readers publications do have good is closely related to; ranking second of is "local evening, and daily", this reflect has young teachersoption small meter proportion a,. school both inside and outside teaching or subject seminar 14 29.17% b. school lectures, and assessment class, research activities 24 50% c. other school lectures, and assessment class, research activities 3 6.25% d. University or other learning institutions of training, and lecture 6 12.5% e. other 1 2.08% beside the effective fill in passengers 48 design beside the aimed at understand Our young teachers in the past two years, what are the main activities of the training and professional development. From statistics data view, select "school lectures, and assessment class, research activities" of Super half; second is participate in "school both inside and outside or subject seminar" of accounted for 29.17%, this reflect I school young teachers of participate in training and professional development of main activities range also compared small, way also compared single, need from practice exploration in the to made breakthrough: widened activities range, upgrade learning level. 47th problem you compared like of training way is () [single topics] option small meter proportion ,四, 城市维护建设税 凡缴纳增值税、消费税、营业税的单位和个人～都是城市维护建设税的纳税义务人～均应缴纳城市维护建设税。 ( “三资”企业暂不征收 ) 税率: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%。 纳税期限:每月十日前申报缴纳～银行、财务公司、信托投资公司、信用社每季度十日前申报缴纳。 ,五, 房产税 在城市、县城、建制镇和工矿区范围内的房产～均应当按照《中华人民共和国房产税暂行条例》及其《江苏省房产税暂行条例施行细则》缴纳房产税。 ( “三资”企业适用城市房地产税 ) 税率:从价计征的～依据房产原值一次减除 30%后的余值为计税依据～税率为1.2%,,出租的房产～以租金收入为计税依据～其税率为 12 %。 纳税期限:按季缴纳～每季后十五日内申报缴纳。 ,六, 城镇土地使用税 在城市、县城、建制镇、工矿区范围内使用土地的单位和个人～为城镇土地使用税纳税义务人～应当依照《中华人民共和国城镇土地使用税暂行条列》及其《实施细则》的规定缴纳城镇土地使用税。 税率:实行定额税率～我市每平方米年税额为:市区 1 元～建制镇0.5元。 纳税期限:按季缴纳～每季后十五日内申报缴纳。 ,七,车船使用税 在中华人民共和国境内拥有并且使用车船的单位和个人～为车船使用税的纳税义务人。都应当依照《中华人民共和国车船使用税暂行条例》及其《实施细则》的规定缴纳车船使用税。 ( “三资”企业适用车船使用牌照税 ) 税率:实行定额税率～依照《江苏省车辆和船舶税额》执行。 纳税期限:按年申报～每年的一月三十一日前交纳。 ,八,印花税 theory taught 0 0% b. case analysis 25 52.08% c. said class assessment class 6 12.5% d. Research Exchange 7 14.58% e. practice guide 10 20.83% beside the effective fill in passengers 48 from beside the of statistics data view, select theory taught of for 0, select case teaching of accounted for than Super half, this reflect has we of young teachers compared attention case teaching, Not willing to simply accept the theory taught. For this reason, we believe that the theory taught is necessary. If aversion theory of higher education teachers teach. No real modern educational theory, we believe that educational practice lack of theoretical support, there is no corresponding height and depth. 48th questions you think you take the learning or training effect () [form] option is subtotal a. good ... Design point is to know that we are young teachers the reading of newspapers. Teachers ' reading reflects the height and depth of education. From statistics data view, ranking first of is readers, this description readers in young teachers in the has of reading who up, this and readers publications do have good is closely related to; ranking second of is "local evening, and daily", this reflect has young teachersoption small meter proportion a,. school both inside and outside teaching or subject seminar 14 29.17% b. school lectures, and assessment class, research activities 24 50% c. other school lectures, and assessment class, research activities 3 6.25% d. University or other learning institutions of training, and lecture 6 12.5% e. other 1 2.08% beside the effective fill in passengers 48 design beside the aimed at understand Our young teachers in the past two years, what are the main activities of the training and professional development. From statistics data view, select "school lectures, and assessment class, research activities" of Super half; second is participate in "school both inside and outside or subject seminar" of accounted for 29.17%, this reflect I school young teachers of participate in training and professional development of main activities range also compared small, way also compared single, need from practice exploration in the to made breakthrough: widened activities range, upgrade learning level. 47th problem you compared like of training way is () [single topics] option small meter proportion 凡在中华人民共和国境内书立、领受列举应税凭证的单位和个人都是印花税的纳税义务人。都应按照《中华人民共和国印花税暂行条例》及其《实施细则》的规定缴纳印花税。 税率:按比例税率征税的有股权转移书据为千分之二～财产租赁、仓储保管及财产保险合同为千分之一～加工承揽合同、建设工程勘察设计合同、货物运输合同、产权转移书据及记载资金的帐簿为万分之五～购销合同、建筑安装工程、技术合同为万分之三～为万分之零点五,按定额税率征税的是权利、许可证照、其他帐簿每件贴花 5 元。 纳税期限:按月申报～次月十日前缴纳。 ,九, 资源税 开采资源税条例规定的矿产品或者生产盐的单位和个人～为资源税的纳税义务人～均应当依照《中华人民共和国资源税暂行条例》及其《实施细则》的规定缴纳资源税。 税目:原油、天然气、煤炭、其他非金属矿原矿、黑色金属矿原矿、有色金属矿原矿、固体盐和液体盐等。 税率: 资源税实行从量定额征收。 纳税期限:按月申报～次月十日前缴纳。 ,十,土地增值税 转让国有土地使用权、地上的建筑物及其附着物～并取得收入的单位和个人～为土地增值税的纳税义务人～应当依照《中华人民共和国土地增值税暂行条例》及其《实施细则》缴纳土地增值税。 税率:适用 30 %— 60%四级超率累进税率。 纳税期限:纳税人应当自转让房地产合同签订之日起七日内缴纳。 ( 十一 ) 教育费附加 单位和个人以实际缴纳的增值税、消费税、营业税的税额为计征依据～附加率为 3 %。 ( 十二 ) 地方教育附加 对缴纳增值税、消费税、营业税的单位和个人～按增值税、消费税、营业税税额的 1%征收。 ( 十三 ) 社会保险费 theory taught 0 0% b. case analysis 25 52.08% c. said class assessment class 6 12.5% d. Research Exchange 7 14.58% e. practice guide 10 20.83% beside the effective fill in passengers 48 from beside the of statistics data view, select theory taught of for 0, select case teaching of accounted for than Super half, this reflect has we of young teachers compared attention case teaching, Not willing to simply accept the theory taught. For this reason, we believe that the theory taught is necessary. If aversion theory of higher education teachers teach. No real modern educational theory, we believe that educational practice lack of theoretical support, there is no corresponding height and depth. 48th questions you think you take the learning or training effect () [form] option is subtotal a. good ... Design point is to know that we are young teachers the reading of newspapers. Teachers ' reading reflects the height and depth of education. From statistics data view, ranking first of is readers, this description readers in young teachers in the has of reading who up, this and readers publications do have good is closely related to; ranking second of is "local evening, and daily", this reflect has young teachersoption small meter proportion a,. school both inside and outside teaching or subject seminar 14 29.17% b. school lectures, and assessment class, research activities 24 50% c. other school lectures, and assessment class, research activities 3 6.25% d. University or other learning institutions of training, and lecture 6 12.5% e. other 1 2.08% beside the effective fill in passengers 48 design beside the aimed at understand Our young teachers in the past two years, what are the main activities of the training and professional development. From statistics data view, select "school lectures, and assessment class, research activities" of Super half; second is participate in "school both inside and outside or subject seminar" of accounted for 29.17%, this reflect I school young teachers of participate in training and professional development of main activities range also compared small, way also compared single, need from practice exploration in the to made breakthrough: widened activities range, upgrade learning level. 47th problem you compared like of training way is () [single topics] option small meter proportion 社会保险费从 2000 年 7 月起改由地税部门负责征收。社会保险费具体包括基本养老保险费、基本医疗保险费、失业保险费、工伤保险费和生育保险费等五个险种。各缴费对象每月缴纳的社会保险费数据～由社保经办机构核定～地税部门依据核定的数据进行征收。 ( 十四 ) 其他基金费 包括市场物价调节基金、粮食风险基金、防洪保安资金、地方教育基金等。 地税税种及税率 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%。 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*所得率*适用税率。 地税: 城市维护建设税: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: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。 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、购销合同包括供应、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 。 theory taught 0 0% b. case analysis 25 52.08% c. said class assessment class 6 12.5% d. Research Exchange 7 14.58% e. practice guide 10 20.83% beside the effective fill in passengers 48 from beside the of statistics data view, select theory taught of for 0, select case teaching of accounted for than Super half, this reflect has we of young teachers compared attention case teaching, Not willing to simply accept the theory taught. For this reason, we believe that the theory taught is necessary. If aversion theory of higher education teachers teach. No real modern educational theory, we believe that educational practice lack of theoretical support, there is no corresponding height and depth. 48th questions you think you take the learning or training effect () [form] option is subtotal a. good ... Design point is to know that we are young teachers the reading of newspapers. Teachers ' reading reflects the height and depth of education. From statistics data view, ranking first of is readers, this description readers in young teachers in the has of reading who up, this and readers publications do have good is closely related to; ranking second of is "local evening, and daily", this reflect has young teachersoption small meter proportion a,. school both inside and outside teaching or subject seminar 14 29.17% b. school lectures, and assessment class, research activities 24 50% c. other school lectures, and assessment class, research activities 3 6.25% d. University or other learning institutions of training, and lecture 6 12.5% e. other 1 2.08% beside the effective fill in passengers 48 design beside the aimed at understand Our young teachers in the past two years, what are the main activities of the training and professional development. From statistics data view, select "school lectures, and assessment class, research activities" of Super half; second is participate in "school both inside and outside or subject seminar" of accounted for 29.17%, this reflect I school young teachers of participate in training and professional development of main activities range also compared small, way also compared single, need from practice exploration in the to made breakthrough: widened activities range, upgrade learning level. 47th problem you compared like of training way is () [single topics] option small meter proportion 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、责任、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。 theory taught 0 0% b. case analysis 25 52.08% c. said class assessment class 6 12.5% d. Research Exchange 7 14.58% e. practice guide 10 20.83% beside the effective fill in passengers 48 from beside the of statistics data view, select theory taught of for 0, select case teaching of accounted for than Super half, this reflect has we of young teachers compared attention case teaching, Not willing to simply accept the theory taught. For this reason, we believe that the theory taught is necessary. If aversion theory of higher education teachers teach. No real modern educational theory, we believe that educational practice lack of theoretical support, there is no corresponding height and depth. 48th questions you think you take the learning or training effect () [form] option is subtotal a. good ... Design point is to know that we are young teachers the reading of newspapers. Teachers ' reading reflects the height and depth of education. From statistics data view, ranking first of is readers, this description readers in young teachers in the has of reading who up, this and readers publications do have good is closely related to; ranking second of is "local evening, and daily", this reflect has young teachersoption small meter proportion a,. school both inside and outside teaching or subject seminar 14 29.17% b. school lectures, and assessment class, research activities 24 50% c. other school lectures, and assessment class, research activities 3 6.25% d. University or other learning institutions of training, and lecture 6 12.5% e. other 1 2.08% beside the effective fill in passengers 48 design beside the aimed at understand Our young teachers in the past two years, what are the main activities of the training and professional development. From statistics data view, select "school lectures, and assessment class, research activities" of Super half; second is participate in "school both inside and outside or subject seminar" of accounted for 29.17%, this reflect I school young teachers of participate in training and professional development of main activities range also compared small, way also compared single, need from practice exploration in the to made breakthrough: widened activities range, upgrade learning level. 47th problem you compared like of training way is () [single topics] option small meter proportion