第30节:账外运筹(5)
最新网址:m.ltxsdz.com
第四,所得税征税时间也比较固定,包括季度预缴和汇算清缴。龙腾小说网ltxsba.com
季度预缴就是在3月份、6月份、9月份、12月份的时候企业向税务局预交所得税,但是这不一定是企业年终要缴的数额,在年终时税务部门会进行汇算清缴,就是算总账,按照所得税税法的规定,对企业的应纳税所得额进行调整后算清企业所得税。
第五,企业所得税是合理避税空间比较大的一个税种。我国增值税税率一般是17%,所得税的税率是33%,从税率上来看,所得税比增值税高了很多。但是,我国税收收入的第一大税种是增值税,而不是所得税。
从某种意义上讲,流转税的避税空间比较小,企业所得税则不同,企业所得税从年初的1月1号算到年末的12月31号,计税时间长,环节又多,所以避税空间相对较大,因而合理避税在企业所得税的领域中发生得比较多。
“白话”增值税
中华人民共和国境内销售产品或提供加工、修理、修配劳务以及进口货物的单位和个人都是增值税的纳税义务人,其对象涵盖所有工业企业、商业企业,适用于内外资的所有企业。
增值税实行价税分开计算方法。我们普通人比较习惯于价税合一的概念,比如,到商场买一件商品花了2000元钱,商场会开具一张零售业的发票,这个发票是价税合一的,2000元钱中其实含了增值税,是增值税加上商品本身的价值共计2000元。而从增值税的角度看,该商品的增值税是2000/1?17x17%=290?6元,价格是2000-290?6=1709?4元。
增值税纳税人分为一般纳税人和小规模纳税人。对小规模纳税人实行简易征收办法,有4%和6%两档税率。
一般纳税人交纳增值税,有17%、13%、10%和7%等几档税率。税务部门对一般纳税人在年销售额上有一定的要求,年销售额方面,对商贸企业的要求是180万,工业企业是100万,小型工业企业是30万。
新设立的公司会遇到增值税纳税人身份选择的问题。老板可以选择成为小规模纳税人,也可以选择成为一般纳税人。关于怎样选择,从财务角度考虑,这里有一个具体的建议。
如果适用6%的税负,销售产品的增值率低于55?54%的企业申请一般纳税人资格合算,增值率高于55?54%的企业申请小规模纳税人资格合算。如果适用4%的税负,那么销售产品的增值率低于30?77%的企业申请一般纳税人资格合算,增值率高于30?77%的企业申请小规模纳税人合算。
我国实行的是生产型增值税。在生产型增值税中,对于购买固定资产的进项税不允许抵扣。目前国家在东北地区已经开始试点实施消费型增值税,其目的主要是为了振兴东北老工业基地。因为东北老工业基地的企业固定资产比例很大,允许固定资产抵扣的话,国家要少收不少税,从某种程度上来看这是一项税收政策的优惠。
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