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云南公司注冊有關于稅種的詳細講解
瀏覽量:2926 日期:2016-03-26 12:19:36 來源:www.nayiu.com
在這個經濟快速發展的現代社會,我們無論從事哪個行業都會帶來一系列的問題,關鍵是要看我們怎樣對待他們,是否能夠積極的看待,如果不能從中找到應對的方法就只能坐以待斃了。政府為此制定的政策也在實施的當中,只要廣大的人民群眾能夠認識的自己的不足之處就行了。下面就由云南公司注冊來給您詳細講解稅種。

一、流轉稅,主要包括增值稅、營業稅、城市維護建設稅、教育費附加等。流轉稅是按企業的營業收入的百分比計征。
  
銷售貨物計征增值稅,稅率包括兩種,一種是一般納稅人按增值額的17%計征;另一種是小規模納稅人,按銷售收入的3%計征。
  
提供營業稅勞務取得的收入計征營業稅,稅率為收入額的5%.營業稅勞務包括交通運輸、建筑、文化體育、娛樂、服務等。
  
根據注冊公司實際繳納的增值稅或營業稅的7%繳納城市維護建設稅,3%繳納教育費附加。
  
二、所得稅,包括企業所得稅和個人所得稅。
  
企業所得稅一般按應納稅所得額的25%計征,根據企業具體情況,還可能有15%或20%的稅率。應納稅所得額是以公司利潤為基礎,進行必要的納稅調整而得出的。
  
云南公司注冊投資于其他公司而分回的利潤,一般不再納稅。公司的利潤分配給個人股東時,個人要按20%的比例繳納個人所得稅。
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