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ʣӪҵ˰ Ӫҵ˰ʲô˼

Ӫҵ˰

Ӫҵ˰Business taxǶйṩӦ˰תʲ۲ĵλ͸ˣȡõӪҵյһ˰Ӫҵ˰ת˰еһҪ˰֡20111117գ˰ܾʽӪҵ˰ֵ˰Ե㷽

Ӫҵ˰ʵʩϸйع涨λ߸˽ʹȨ޳λ߸ˣͬӦ˰ΪԭϣҪӪҵ˰ģӪҵ˰˰5%

1;иϵ֮뷿Լ̳Сȡ÷ģӪҵ˰

˰ֹܾڸ˽ƷӪҵ˰˰ߵ֪ͨ˰[2009]111ţڶ涨޳벻ʹȨ֮һģӪҵ˰

1Ʋָ

2޳żĸŮ游ĸ游ĸŮŮֵܽã

3޳еֱӸĸ˻ˣ

4ݲȨȡ÷ݲȨķ̳ˡ̳˻ˡ

2֮ķΪӦӪҵ˰֮ķﵽһ޵ģӪҵ˰ģԿӪҵ˰磬˽5סģӪҵ˰

˰Χ

Ӫҵ˰˰ΧԸΪл񹲺͹ṩӦ˰תʲ۲

Ӫҵ˰˰ΧԴ⣺

һл񹲺͹ָ

1ṩ߽Ӧ˰ĵλ߸ھڣ

2תõʲʹȨĽܵλھڣ

3תû߳ʹȨھڣ

4ۻIJھڡ

ǣݲ˰[2009]111š ˰ֹܾڸ˽ƷӪҵ˰˰ߵ֪ͨйع涨л񹲺͹ڣ¼ƾڣλ߸л񹲺͹⣨¼ƾ⣩ṩҵĻҵӳӪҵ˰

Ծⵥλ߸ھڵλ߸ṩĻҵӳҵҵеõҵʳҵִҵԼҵеԡϴȾѻдԿ̡ӡ񣬲Ӫҵ˰

ڶӦ˰ָڽͨҵҵڱҵʵͨѶҵĻҵҵҵ˰ĿշΧ񡣼ӹֵ˰ΧӪҵ˰Ӧ˰񡣵λ߸徭ӪӦƸԱΪλ߹ṩҲӪҵ˰Ӧ˰

ṩӦ˰תʲ۲ָгṩӦ˰гתʲг۲ΪгָͨṩתáΪȡûҡ档

˰

Ӫҵ˰йع涨д۴Ӫҵ˰ĵλ͸ˡҪУ

1·˰ˣ

1·Ӫҵ˰Ϊ

2·Ӫҵ˰Ϊ·˾

3ط·Ӫҵ˰Ϊط·

4·רӪҵ˰ΪҵָĹ

5ٹ·Ӫҵ˰Ϊٹ߹

2ˮ·䡢䡢ܵ½·ҵ񲢸Ӫҵ˰ĵλΪҵ񲢼ӯĵλҵ񲢼ӯĵλӦ߱һʱ乤ߣҵȡ룻пн˻ڲϼӪҵ롢Ӫҵ֧Ӫ

3λԳа⡢ҿʽӪģаˡˡҿˣͳƳаˣӦ˰ΪаԷˡˡҿˣͳƷˣ⾭Ӫɷ˳еطεģԷΪ˰ˣԳаΪ˰ˡ

4װҵʵзְתģְתΪ˰ˡ

5ڱҵ˰˰

1УСҵСС

2ú硣

3֤ȯ˾

4޹˾֤ȯ˾˾Ͷʹ˾֤ȯͶʻ

5չ˾

6йСй֤ᡢй׼ҾӪڱҵĻȡ

۽

ʵУЩȷ˰ˣ˰涨˿۽ˡӪҵ˰Ŀ۽Ҫ¼֣

һίнڻŴģӦ˰зŴĽڻΪ۽ˣڻλ˵ίУΪίдҵʱίзʽתɾʽʹõλˣսŸʹõλ˲ȡôϢľίзӦɵӪҵ˰

˰ṩ ҲӦ˰ʱӦй涨ȷӦ˰۽ˣ

1ҵʵܳаְʽģܳаΪ۽ˡ

2˰ṩҵӦ˰񣬷֮һģ۹Ƿʵзְ˰ؿԽ赥λ͸ΪӪҵ˰Ŀ۽ˣ

1˰˴¿ʡСأͬṩҵӦ˰ģ

2˰ûа˰Ǽǻʱ˰Ǽǵġ

ⵥλ߸ھڷӦ˰ΪھδлģӦ˰ԴΪ۽ˣûд˵ģ߻߹Ϊ۽ˡ

ģλ߸˽ݳƱģӦ˰ƱΪ۽ˣݳΪ˵ģݳҵӦ˰ҲƱΪ۽ˡ

壩ֱҵӦ˰ԳΪ۽ˡ

תרȨר̱ȨȨȨӦ˰Ϊ۽ˡ

ߣ涨۽ˡ

Ӫҵ˰Ӧ˰=˰Ӫҵ˰

ҵΪ

ijι˾20052ȡξӪ200Ԫ֧ҵŷ15Ԫ֧ͷ20Ԫ޷25ԪƱ20Ԫͨ60ԪΪιƷ֧5Ԫ

õλ˰Ӫҵ=ȫ-˰涨۳Ŀ

=200 -15+20+25+20+60=60Ԫ

Ӫҵ˰Ӧ˰=˰Ӫҵ˰

=605%=3Ԫ

ݡл񹲺͹Ӫҵ˰200911ʵʩ涨ʮ ˰ӪҵδﵽԺ˰ܲŹ涨Ӫҵ˰ģӪҵ˰;ﵽģձ涨ȫӪҵ˰

ݡл񹲺͹Ӫҵ˰ʵʩϸ򡷣200911ʩУ涨ڶʮ ʮӪҵ˰㣬ָ˰Ӫҵϼƴﵽ㡣

Ӫҵ˰÷Χڸˡ

Ӫҵ˰ķȹ涨£

һ˰ģΪӪҵ1000-5000Ԫ

˰ģΪÿΣգӪҵ100Ԫ

ʡֱϽв֣˰Ӧڹ涨ķڣʵȷõ㣬˰ֱܾ

޸ġл񹲺͹ֵ˰ʵʩϸ򡵺͡л񹲺͹Ӫҵ˰ʵʩϸ򡵵ľл񹲺͹65ţ2011111ʩСİ䲼ʩĿΪ˹᳹ʵԺ֧Сͺ΢ҵչҪˣ˰ܾ־ԡл񹲺͹ֵ˰ʵʩϸ򡷺͡л񹲺͹Ӫҵ˰ʵʩϸ򡷵IJ޸ġ

Ӫҵ˰޸ݣл񹲺͹Ӫҵ˰ʵʩϸ򡷵ڶʮ޸ΪӪҵ˰ķȹ涨£һǰ˰ģΪӪҵ5000-20000Ԫǰ˰ģΪÿΣգӪҵ300-500Ԫ2011111ʩС

˰ص

˰Χ

Ӫҵ˰˰ΧҹṩӦ˰תʲ۲ľӪΪ漰񾭼еҵһ㷺򡣵ҵֱӹϵų ȺڵճӪҵ˰˰Χй㷺ԺձԡŵҵIJϷչӪҵ˰Ҳ

Ӫҵ˰ļ˰ΪӦ˰Ӫҵתʲתö۲۶ͳΪӪҵ ˰벻ܳɱøߵӰ죬ȽȶӪҵ˰ʵб˰ʣ㡣

˰ʶ

Ӫҵ˰ת˰˰ֲͬƷ˰ĿࡢƷ˰Ŀ˰ʣǴӦ˰ۺԾӪصղͬӪҵƲͬ˰Ŀ˰ʡ

˰˵ӪҵΪ˰ṩӦ˰ṩӹ⣩תʲ۲Էȡȫۿͼãǣγ⣺

һҵҹÿͻ߻ھҵ˳˿ͻ߻ģȫ˷Ѽȥóҵ˷ѺΪӪҵ

ҵ֯ŵл񹲺͹ΣھҵŵģȫηѼȥýҵηѺΪӪҵ

ҵܳа˽̷ְת˵ģԹ̵ȫаȥְ˻ת˵ļۿΪӪҵ

ģתҵԴϢȥϢΪӪҵ

壩㡢м֤ȯڻҵۼȥۺΪӪҵ

涨Ρ

ĿӪҵ˰

һж׶԰Ժм˸ṩ񣬻ܣ

мԱṩ

ҽԺҽƻṩҽƷ

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