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優(yōu)商美地云產(chǎn)業(yè)園供應(yīng)</p><div id="j22dubd" class="leftbox clearfix"><h1>天津小微企業(yè)所得稅創(chuàng)新服務(wù) 優(yōu)商美地云產(chǎn)業(yè)園供應(yīng)</h1><div id="mlfmoln" class="proBig"><div id="crvn2b7" class="bigimg"><div><p class="pic"><img src="https://tyunfile.71360.com/WaterMark/UploadFile/ysmeidi/637200536973242188/2121291.jpg" class="vcenter" onerror="javascript:this.src='/static/new_net_01/images/nopic.jpg';"></p></div></div><div id="ycog7rl" class="smallimg"><div><p class="pic"><img src="https://tyunfile.71360.com/WaterMark/UploadFile/ysmeidi/637200536973242188/2121291.jpg" class="vcenter" onerror="javascript:this.src='/static/new_net_01/images/nopic.jpg';"></p></div></div></div><div id="eyfwlwn" class="content"><p><span>需求數(shù)量：</span>0</p><p><span>價(jià)格要求：</span>面議</p><p><span>所在地：</span>上海市</p><p><span>包裝要求：</span><span style="color: #f30;"></span></p><p><span>產(chǎn)品關(guān)鍵詞：</span>天津小微企業(yè)所得稅,所得稅</p><p><span>***更新：</span>2020-12-30 01:05:46</p><p><span id="click" >瀏覽次數(shù)：0次</span></p><a rel="nofollow" class="button">聯(lián)系我們</a></div></div><div id="cwyfxzq" class="rightbox"><h3>公司基本資料信息</h3><p style="border:0;"><a rel="nofollow">優(yōu)商美地云產(chǎn)業(yè)園（麗水）有限公司</a></p><p><span>聯(lián)系人：</span>周曉蕓</p><p><span>郵箱: </span>553671474@qq.com</p><p><span>電話: </span>18217732101</p><p><span>傳真: </span>021_</p><p><span>網(wǎng)址: </span></p><p><span>手機(jī): </span>021-60200808</p><p><span>地址: </span>楊高南路428號(hào)2號(hào)樓3層</p><p>[當(dāng)前離線] <a rel="nofollow"> [加為商友] </a><a rel="nofollow"> [發(fā)送信件] </a></p></div></div><div id="hl7wtf8" class="page-proshow02"><p class="title">詳細(xì)說(shuō)明</p><div id="3fm2rjv" class="box"><p><p> 所得稅的征收方式一般分為以下兩種： </p> <p> 1，天津小微企業(yè)所得稅、核定征收：按收入計(jì)算繳納所得稅 </p> <p> 計(jì)算公式為：應(yīng)交所得稅=收入總額X稅務(wù)核定固定比例X所得稅稅率； </p> <p> 2、查帳征收：按利潤(rùn)計(jì)算繳納所得稅 </p> <p> 計(jì)算公式為：應(yīng)交所得稅=利潤(rùn)總額X所得稅稅率； </p> <p> 3、所得稅稅率： </p> <p> （1）一般企業(yè)所得稅的稅率為25% </p> <p> （2）符合條件的小型微利企業(yè)，天津小微企業(yè)所得稅，減按20%的稅率征收企業(yè)所得稅； </p> <p> （3）國(guó)家需要重點(diǎn)扶持的高新技術(shù)類型企業(yè)，天津小微企業(yè)所得稅，減按15％的稅率來(lái)征收企業(yè)所得稅。 </p> <p> 三、所得稅的計(jì)算方式如下 </p> <p> 1、如果你單位所得稅是核定征收方式應(yīng)交所得稅=不含稅收入額X稅務(wù)核定比例X所得稅稅率=1000X稅務(wù)核定比例x25%； </p> <p> 2、如果你單位是查賬征收方式應(yīng)交所得稅=利潤(rùn)總額x所得稅稅率； </p> <p> =（不含稅收入-不含稅成本-稅費(fèi)-管理、銷售、財(cái)務(wù)費(fèi)用）x25% 財(cái)產(chǎn)轉(zhuǎn)讓所得：稅負(fù)過(guò)低且弱化了“所得”稅基。天津小微企業(yè)所得稅</p><div style="width:100%;text-align: center;"><img style="max-width: 640px; max-height: 320px;" alt="天津小微企業(yè)所得稅,所得稅" src="https://tyunfile.71360.com/WaterMark/UploadFile/ysmeidi/637200536973242188/2121291.jpg"></div><p> 個(gè)人獨(dú)資企業(yè)是指依照法律在中國(guó)境內(nèi)設(shè)立，由一個(gè)自然人投資，財(cái)產(chǎn)為投資人個(gè)人所有，投資人以其個(gè)人財(cái)產(chǎn)對(duì)企業(yè)債務(wù)承擔(dān)無(wú)限責(zé)任的經(jīng)營(yíng)實(shí)體。 </p> <p> 個(gè)人獨(dú)資企業(yè)。不繳納企業(yè)所得稅，而是繳納個(gè)人所得稅 </p> <p> 稅務(wù)機(jī)關(guān)對(duì)個(gè)人獨(dú)資企業(yè)個(gè)人所得稅的征收方法有二種，一種是查賬征收適用于會(huì)計(jì)核算比較齊全的，另一種是核定征收。具體采用哪種征收方法由主管稅務(wù)機(jī)關(guān)確定。 </p> <p> 采用查賬征收方法的，以每一納稅年度的收入總額，減除成本、費(fèi)用以及損失后的余額，為應(yīng)納稅所得額，然后根據(jù)個(gè)人所得稅確定的稅率表中對(duì)應(yīng)的稅率計(jì)算應(yīng)納稅款； </p> <p> 采用核定征收方法的。依據(jù)國(guó)家稅務(wù)總局關(guān)于印發(fā)《企業(yè)所得稅核定征收辦法》（試行）的通知》規(guī)定，采用按企業(yè)銷售收入乘上應(yīng)稅所得率來(lái)計(jì)算應(yīng)納稅所得額，然后，根據(jù)個(gè)人所得稅確定的稅率表中對(duì)應(yīng)的稅率計(jì)算應(yīng)納稅款。天津小微企業(yè)所得稅轉(zhuǎn)移凈收入中的大部分項(xiàng)目無(wú)須納稅，因此其稅收貢獻(xiàn)極低。</p><div style="width:100%;text-align: center;"><img style="max-width: 640px; max-height: 320px;" alt="天津小微企業(yè)所得稅,所得稅" src="https://tyunfile.71360.com/WaterMark/UploadFile/ysmeidi/637366299564218750/3737065.png"></div><p> 企業(yè)所得稅的征收方式是什么？ </p> <p> 企業(yè)所得稅的征收方式有兩種，查賬征收和核定征收。 </p> <p> <br /> </p> <p> <p> 這兩種征收方式有什么區(qū)別？ </p> <p> 查賬征收適用于有完整的賬目規(guī)范的企業(yè)。 </p> <p> 這些企業(yè)能夠提供清楚的賬目信息，正確核算成本費(fèi)用及企業(yè)利潤(rùn)。 </p> <p> 通過(guò)查賬征收計(jì)算的應(yīng)交所得稅=利潤(rùn)總額*所得稅稅率。 </p> <p> 核定征收適用于那些不能提供完整賬目或賬目信息混亂不清的企業(yè)。 </p> <p> 在這種情況下，國(guó)稅局會(huì)核定企業(yè)的賬面。通常有四種核定方法：參照同類或者類似企業(yè)的利潤(rùn)率水平核定按照企業(yè)成本加合理的費(fèi)用和利潤(rùn)的方法核定按照關(guān)聯(lián)企業(yè)集團(tuán)整體利潤(rùn)的合理比例核定按照其他合理方法核定通過(guò)核定征收計(jì)算的應(yīng)交所得稅=收入總額*核定應(yīng)稅所得率*所得稅稅率。 </p> </p><p> 近年來(lái)，不少企業(yè)通過(guò)發(fā)放“網(wǎng)絡(luò)紅包”開(kāi)展促銷業(yè)務(wù)，網(wǎng)絡(luò)紅包成為一種常見(jiàn)的營(yíng)銷方式?！熬W(wǎng)絡(luò)紅包”既包括現(xiàn)金網(wǎng)絡(luò)紅包，也包括各類消費(fèi)券、代金券、抵用券、優(yōu)惠券等非現(xiàn)金網(wǎng)絡(luò)紅包。 </p> <p> 按照《財(cái)政部國(guó)家稅務(wù)總局關(guān)于企業(yè)促銷展業(yè)贈(zèng)送禮品有關(guān)個(gè)人所得稅問(wèn)題的通知》（財(cái)稅〔2011〕50號(hào)）規(guī)定，企業(yè)在業(yè)務(wù)宣傳、廣告等活動(dòng)中，隨機(jī)向本單位以外的個(gè)人贈(zèng)送禮品，以及企業(yè)在年會(huì)、座談會(huì)、慶典以及其他活動(dòng)中向本單位以外的個(gè)人贈(zèng)送禮品，個(gè)人取得的禮品收入，應(yīng)征收個(gè)人所得稅；企業(yè)通過(guò)價(jià)格折扣、折讓方式向個(gè)人銷售商品（產(chǎn)品）和提供服務(wù)等情形，不征收個(gè)人所得稅。《公告》未改變財(cái)稅〔2011〕50號(hào)文件關(guān)于禮品的征免稅規(guī)定。從稅收負(fù)擔(dān)的角度，工資薪金所得的突出特點(diǎn)，就是中間稅級(jí)貢獻(xiàn)了比較多的稅收收入。</p><div style="width:100%;text-align: center;"><img style="max-width: 640px; max-height: 320px;" alt="天津小微企業(yè)所得稅,所得稅" src="https://tyunfile.71360.com/WaterMark/UploadFile/ysmeidi/637200776069892579/8648271.jpg"></div><p style="text-indent:25px">為防范化解金融風(fēng)險(xiǎn)，提高金融企業(yè)抵御風(fēng)險(xiǎn)的能力，保障金融機(jī)構(gòu)和金融市場(chǎng)平穩(wěn)運(yùn)行，財(cái)政部、稅務(wù)總局聯(lián)合發(fā)布《關(guān)于金融企業(yè)**損失準(zhǔn)備金企業(yè)所得稅稅前扣除有關(guān)政策的公告》（財(cái)政部稅務(wù)總局公告2019年第86號(hào)），明確自2019年1月1日起至2023年12月31日，繼續(xù)執(zhí)行《關(guān)于金融企業(yè)**損失準(zhǔn)備金企業(yè)所得稅稅前扣除有關(guān)政策的通知》（財(cái)稅〔2015〕9號(hào)）規(guī)定的金融企業(yè)按1%計(jì)提并扣除**損失準(zhǔn)備金的政策。為助力金融服務(wù)實(shí)體經(jīng)濟(jì)，引導(dǎo)***資金向“三農(nóng)”領(lǐng)域和中小企業(yè)流動(dòng)，促進(jìn)產(chǎn)業(yè)結(jié)構(gòu)優(yōu)化升級(jí)，財(cái)政部、稅務(wù)總局聯(lián)合發(fā)布《關(guān)于金融企業(yè)涉農(nóng)**和中小企業(yè)**損失準(zhǔn)備金稅前扣除有關(guān)政策的公告》（財(cái)政部稅務(wù)總局公告2019年第85號(hào)）（以下簡(jiǎn)稱“2019年第85號(hào)公告”），明確自2019年1月1日起至2023年12月31日，繼續(xù)執(zhí)行《關(guān)于金融企業(yè)涉農(nóng)**和中小企業(yè)**損失準(zhǔn)備金稅前扣除有關(guān)問(wèn)題的通知》（財(cái)稅〔2015〕3號(hào)）規(guī)定的金融企業(yè)對(duì)其涉農(nóng)**和中小企業(yè)**進(jìn)行風(fēng)險(xiǎn)分類后，按規(guī)定計(jì)提并扣除**損失準(zhǔn)備金的政策。全社會(huì)對(duì)個(gè)人所得稅的關(guān)注，甚至超過(guò)了第1大稅種增值稅。天津小微企業(yè)所得稅</p><p style="text-indent:25px">工資性收入稅負(fù)重而經(jīng)營(yíng)性收入稅負(fù)輕。天津小微企業(yè)所得稅</p><p> 一般情況下，企業(yè)都是按照我國(guó)現(xiàn)行的企業(yè)所得稅法規(guī)定的25%繳納企業(yè)所得稅，當(dāng)然了，有其他行業(yè)的企業(yè)所得稅稅率是不一樣的。比如說(shuō)****企業(yè)所得稅15%；對(duì)小型微利企業(yè)年應(yīng)納稅所得額不超過(guò)100萬(wàn)元的部分，減按25%計(jì)入應(yīng)納稅所得額，按20%的稅率繳納企業(yè)所得稅；對(duì)年應(yīng)納稅所得額超過(guò)100萬(wàn)元但不超過(guò)300萬(wàn)元的部分，減按50%計(jì)入應(yīng)納稅所得額，按20%的稅率繳納企業(yè)所得稅。小規(guī)模納稅人針對(duì)的是增值稅，要判定是否繳納企業(yè)所得稅，要看其一年的具體經(jīng)營(yíng)情況。 </p> <p> <br /> 天津小微企業(yè)所得稅</p><p> 優(yōu)商美地云產(chǎn)業(yè)園是浙江省麗水經(jīng)濟(jì)技術(shù)開(kāi)發(fā)區(qū)設(shè)立的數(shù)字經(jīng)濟(jì)園區(qū)，構(gòu)建為全國(guó)小微經(jīng)濟(jì)體提供以“電子商務(wù)+財(cái)稅服務(wù)”為主的企業(yè)服務(wù)云平臺(tái)，為全國(guó)中小微企業(yè)提供工商注冊(cè)、稅務(wù)籌劃、稅種核定、財(cái)稅咨詢等服務(wù) 。 </p> <p> 優(yōu)商美地SaaS企業(yè)服務(wù)云平臺(tái)，通過(guò)“云+網(wǎng)+端”的大數(shù)據(jù)平臺(tái)，構(gòu)建網(wǎng)絡(luò)空間，吸引全國(guó)小微經(jīng)濟(jì)體入駐，為金融保險(xiǎn)、物流運(yùn)輸、醫(yī)藥健康、共享經(jīng)濟(jì)、電子商務(wù)等行業(yè)的**企業(yè)與小微經(jīng)濟(jì)體之間搭建合作橋梁，實(shí)現(xiàn)互利共贏。 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