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          熱 點:

                 崇明縣目前由崇明、長興、橫沙等三島組成,三島陸域總面積1411平方公里。其中崇明島位于西太平洋沿岸中國海岸線的中點地區,地處中國最大河流長江入???,是全世界最大的河口沖積島,也是中國僅次于臺灣島、海南島的第三大島嶼,有“長江門戶、東海瀛洲”之稱。全島三面環江,一面臨海,西接滾滾長江,東瀕浩瀚東海,南與浦東、寶山及江蘇太倉隔水相望,北與江蘇海門、啟東一衣帶水。全島面積1267平方公里。島上水土潔凈,空氣清新,生態環境優良……

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          當前頁面:首頁 > 稅收優惠

          合理避稅解讀

          文章來源:泰和開發區     發布時間:2017-08-12    瀏覽次數:

          上海市稅收政策解讀

          一、 增 值 稅:

          1、增值稅小規模納稅人銷售額不超過3萬元(按季納稅9萬元),自2016年5月1日起至2017年12月31日,享受小微企業暫免征收增值稅優惠政策。國家稅務總局公告2016年第23

          2、年應征增值稅銷售額未超過500萬元規定標準的納稅人,為小規模納稅人。增值稅稅率或征收率為3%。( 財政部、國家稅務總局財稅﹝2011﹞111

          二、 企業所得稅:

          1、  年度應納稅所得額不超過50,從業人數不超過100人,資產總額不超過3000萬元的工業企業和年度應納稅所得額不超過50,從業人數不超過80人,資產總額不超過1000萬元的其他企業為小型微利企業。自2017年1月1日起至2019年12月31日,年應納稅所得額30萬元至50萬元(含50萬元)之間,其所得減按50%計入應納稅所得額,按20%的稅率繳納企業所得稅。中華人民共和國國務院2015年12月15日令第512

          三、 個人所得稅:

          1、  個人獨資企業和合伙企業投資者征收個人所得稅,不征收企業所得稅。(國稅函2001年01月17日〔2001〕84

          四、 城 建 稅:

          1、  上海市區繳納增值稅的7%、郊區繳納增值稅的5%。(上海市城市維護建設稅實施細則

          五、 教育費附加:

          1、  繳納增值稅的3%。(滬稅地[1993]79

          六、 地方教育費附加:

          1、  繳納增值稅的2% 滬府〔2011〕2


          (扶持政策依政府規定)  

          注冊泰和,企業長興! 

                 

           


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