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          上海各區扶持政策解析

          文章來源:泰和開發區     發布時間:2017-09-06    瀏覽次數:

          上海各區扶持(退稅)政策解析 

          一、扶持比例解析

          上海各區及鄉鎮開發區(包括市級園區、經濟城),由于與上海財政稅收分成比例不同,在政策扶持上也存在較大差異。有些扶持比例較低的開發區,會以返還地方所得的多少來宣傳其稅收優惠政策,其實返還地方所得多少概念模糊,這個地方所得可以是上海地方稅收(真正意義上的上海地稅,也可以是所在區的地方稅收,還可以是開發區(鄉鎮)所留地方稅收??赡苡械拈_發區說返地方所得的60%-80%,其實就是返開發區所留稅收的60%-80%,真正換算下來沒有多少稅收返還,如:企業繳納增值稅100萬元,中央財政與上海財政5:5分成后,上海財政返區財政60%,區財政返開發區 60%,開發區返企業80%,來折算企業實得的扶持額: 

          1、  中央與上海財分成,上海財政實得為50萬元(100萬元×50%); 

          2、  上海財政返區財政實得為30萬元(50萬元×60%);

          3、  區財政返開發區實得18萬元(30萬元×60%);

          4、  開發區返企業60%80%企業實得10.80萬元(18萬元×60% )14.40萬元(18萬元×80% )。

          經計算,有的開發區雖然說扶持企業地方所得的60%-80%,實際返還實繳地稅的21.60%-28.80%。

          泰和開發區稅政策是返繳納地稅的40%,如:企業繳納增值稅100萬元,上海地方稅50萬元,泰和開發區上海地稅的40%,返還企業20萬元(點擊了解)。

          經比較,泰和開發區雖返上海地稅的40%,與宣傳返60%-80%(實際返上海地稅21.60%-28.80%),多返11.20%-18.40%(40%-21.60%28.80%),:企業繳納增值稅100萬元,多返還5.60萬元-9.20萬元(20萬元-10.80萬元或14.40萬元)。 

          二、虛假宣傳揭秘 

          上海各開發區及代理公司眾多,為了完成任務或吸引更多客戶,很多在稅收優惠政策上做文章來欺騙客戶:

          1、返稅基數說法模糊。有些開發區或代理商宣傳稅收優惠政策,說返地方所得稅收的60-80%”, 看似返稅比例很高,但企業真正得到的返稅很少(以上舉例已經說明)。因此,考慮選擇在哪個區或哪家開發區注冊公司時,一定要搞明白給企業真實的返稅是多少,地方所得稅收既可以指國家財政分成后的省市地方稅收,也可指區縣所留稅收,還可以指開發區所留稅收,而且不同級別的開發區所留稅收是不一樣的。一般用返實際交稅額的多少比較科學。

          2、隱瞞返稅條件。有些開發區對企業的返稅是有前題要求的。如:部分開發區對于納稅額有要求,企業納稅額10萬或者50萬元以下的不予以返稅。

          3、返稅時間差異。開發區或財政對企業的返稅時間,有的按季度或半年度,有的一年給企業返稅一次。泰和開發區半年預返,年終結清。 

          4、返稅主體不同。誰返稅給企業非常重要,有的是代理商,有的是開發區,還有的是財政局。 一般來說,由財政或開發區直接將稅收返還給企業是比較規范的。泰和開發區由崇明區財政局直接將返稅打入企業帳戶。




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