您好,欢迎来到上海注册食品公司一站式服务中心!
电话:021-60252521,021-60252522

企业服务中心其他营业税和消费税的征收对象
来 源:www.71-fuwu.com     发布时间:2016-6-23 10:38:12




营业税


Sales Tax


对在我国境内提供应税劳务、转让无形资产和销售不动产的单位和个人征收。应税劳务包括交通运输业、建筑业、金融保险业等7个税目。营业税按照应税劳务或应税行为的营业额或转让额、销售额依法定的税率计算缴纳。除了娱乐业实行20%(其中台球、保龄球适用5%)的税率外,其他税目的税率为3%或5%。营业税的纳税期限与增值税、消费税相同。


Units and individuals that provide taxable services, transfer of intangible assets and sale of real estate in our country. Taxable services including transportation, construction, finance and insurance industry and other 7 items. The business tax shall be paid in accordance with the turnover or transfer amount of the taxable services or taxable acts, and the tax rates determined by the sales tax. In addition to the entertainment industry in the implementation of 20% (of which, 5% of the pool, bowling ball applicable), the other tax rate of 3% or 5%. The tax period of business tax is the same as the value added tax and the consumption tax.


消费税


Consumption tax


对在我国境内生产、委托加工和进口应税消费品的单位和个人征收。征税范围包括烟、酒和酒精、化妆品、贵重首饰和珠宝玉石等14个税目。消费税根据税法确定的税目,按照应税消费品的销售额、销售数量分别实行从价定率或从量定额的办法计算应纳税额。消费税的纳税期限与增值税的纳税期限相同。


Collection of units and individuals for the production, processing and import of taxable consumer goods within the territory of china. The scope of Taxation including tobacco, wine and alcohol, cosmetics, jewelry and precious jade jewelry and other 14 items. Consumption tax according to the tax law to determine the taxable items, according to the taxable consumer goods sales, sales volume, respectively, to implement from the fixed rate of ad valorem or from the amount of fixed way shall be calculated the amount of tax payable. The tax period of consumption tax is the same as the value added tax.



上海食品公司注册官方网站:http://www.71-fuwu.com/ 



最新内容:

    联系方式

  • 值班经理:段经理
  • 联系电话:60252821 60252822
  • 值班手机:18930030700 17721089050
  • 公司邮箱:maikecaiwu@126.com
  • 公司地址:中国.上海市闸北区共和新路3699号【共和国际商务大厦A610室】
扫一扫,关注我们!

扫一扫,关注我们!

Copyright © 2015 上海中小型企业一站式服务中心 版权所有  沪ICP备07029374号 网站地图

QQ客服热线