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国税地税会合并的事只不过现在提出的设想,国税要交哪些税?_其他_设计456问答
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国税地税会合并的事只不过现在提出的设想,国税要交哪些税?

浏览:36次 | 提问时间: 07-23 10:30
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3个答案
瞬间我以为是永远 07-23 10:31

根据《国家税务总局关于所得税收入分享体制改革后税收征管范围的通知》,2002年1月1日是个分水岭,在这之前成立的企业在地税交企业所得税,在这之后成立的企业在国税交企业所得税。之后又出一个调整通知:2009年起新注册的企业中,应缴增值税的企业就去国税交企业所得税,应缴营业税的企业就去地税交企业所得税。两种税都交的就看税种核定表,主营业务的流转税在哪里交,企业所得税就在那里交。

爱是三万里程的孤单 07-23 10:39

首先,看你注册的是一般纳税人还是小规模纳税人。假如是小规模纳税人,国税按3%个点交税,地税按不含税销售额比例交税(其中:个人所得税2%,水利基金0.1%,印花税0.03%,城建+教附是按交增值税的比例,具体看你所处是城区还是农村,税率不同)假如你是一般纳税人,国税交增值税,是按销项税减进项税差额交税;地税分二种:一种是查账征收,一种是核定征收。核定征收按小规模纳税人税率交税;查账征收,水利基金0.1%,印花税0.03%,城建+教附跟上面税率一样,企业所得税按利润的25%交税。其实企业性质不同,有些税交法还是有不同的。

把时间冻结 07-23 10:47

增值税只是国税征收的,不是国税地税征收同一个税种的,两个税务局有不同的分工,增值税就是在国税征收的,你交了增值税,那么在地税要交印花税、以实际缴纳增值税金额为基数计算征收的附加税费,包括城建税、教育费附加、地方教育费附加。

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