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

个人所得税是以个人取得的各项应税所得为对象征收
来 源:www.71-fuwu.com     发布时间:2016-6-24 10:42:54

以个人取得的各项应税所得(包括个人取得的工资、薪金所得,个体工商户的生产、经营所得等11个应税项目)为对象征收。除工资、薪金所得适用3%~45%的7级超额累进税率,个体工商户(注:个人独资企业和合伙企业投资者比照执行)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%的5级超额累进税率外,其余各项所得均适用20%的比例税率。自2011年9月1日起,工资、薪金所得减除费用标准从每月2000元提高到每月3500元。





Taxable income obtained by individuals (including income from wages and salaries obtained by individuals, the production and business income of individual industrial and commercial households, etc.) shall be subject to the object of the 11 taxable items. In addition to the income from wages and salaries is 3% ~ 45% of the 7 over the progressive tax rate, individual industrial and commercial households (Note: individual proprietorship enterprises and partnership enterprises, investors CF execution) production, operating income and the enterprises and institutions contracted or leased operating income for 5% ~ 35% of five levels of progressive tax rate outside, the rest of the income are applicable tax rate of 20%. Since September 1, 2011, wage and salary income minus expenses standard from 2000 yuan per month increased to 3500 yuan per month.


纳税期限是:


The tax period is:


扣缴义务人每月所扣和自行申报纳税人每月应纳的税款,在次月15日内缴入国库;


Deducted from each taxpayer taxpayers and monthly payable tax, in the first 15 days of the following month the state treasury;


个体工商户生产、经营所得应纳的税款,按年计算,分月预缴,年度终了后3个月内汇算清缴,多退少补;


Individual industrial and commercial households income from production and business operations of the payable taxes, on an annual basis, months in advance, the end of the year 3 months Huisuanqingjiao, retreat more fill less;


对企事业单位承包经营、承租经营所得应纳的税款,按年计算,年度终了后30日内缴入国库;


For enterprises and institutions of the contracted or leased operation income payable taxes, on an annual basis, within 30 days after the end of the year paid into the state treasury;


从中国境外取得所得的,在年度终了后30日内,将应纳的税款缴入国库。年所得12万元以上的纳税人,在年度终了后3个月内自行向税务机关进行纳税申报。


Income from overseas China, within 30 days after the end of the year, will pay tax to the state treasury. In the year 120 thousand yuan or more, the taxpayer shall, within 3 months after the end of the year, make a tax return to the tax authorities.




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