電大稅法期末復(fù)習(xí)必備考試小抄【微縮打印版-wenkub.com
2025-05-30 05:02 本頁(yè)面
【正文】 an. Lou held a joint interview w ith 27 media, including China Daily, the first in a series of interviews entitled Chinese Media Along the Silk Road. The interview s will be in Shaanxi and Gansu provinces and the Xinjiang Uygur autonomous region, as w ell as Kazakhstan, Uzbekistan and Turkey. The media group held the first interview on Wednesday morning in Xi39。s ancient indigenous religion, while Du jiang yan is considered to be the oldest functioning watercontrol project in the world. Chengdu ranked third in tourist facilities, management and services among 60 Chinese cities in a customer satisfaction survey released last year. But, Li added that efforts are still needed to develop more tourism products, improve English services and provide accurate translation of traffic signs and scenic billboards. Zhao Yun, chairwoman of British Chamber of Commerce Southwest China, told China Daily that his colleagues found the policy very convenient. A British client once flew here and stayed for just one day to check her ordered goods, she said. Zhao was born in Shanxi province, but she has lived in Chengdu for more than 10 years. My life was like a running race moving from place to place. I also lived in Beijing and Shanghai before, she said. But Chengdu is a place that you never want to leave once settling down. It is now my second hometown, she said. If the environment is further improved, the city will attract more people to visit and live, with the 72hour visafree policy and pelling conditions in transportation, culture, climate and cuisine, he said. Foreigners also gave positive feedback on the policy. A spokesman from Dell Inc said the pany has a global hub of operation in Chengdu, so the threeday visa has an immediate and positive influence on the pany39。 復(fù)議原則 5 Visafree policy brings Chengdu biz, tourism boost. Making national headlines several times, Chengdu39。 及時(shí)性原則。 稅務(wù)行政復(fù)議的主體是稅務(wù)機(jī)關(guān)。 偷稅：納稅 人采取在帳簿上多列支出或者不列、少列收入，或者經(jīng)稅務(wù)機(jī)關(guān)通知申報(bào)而拒不申報(bào)或者進(jìn)行虛假的納稅申報(bào)等手段，不繳或者少繳應(yīng)納稅款的行為是偷稅行為。納稅人出現(xiàn)稅法征收管理法規(guī)定的稅收違法行為，拒不接受稅務(wù)機(jī)關(guān)處理的行為。 騙取出口退稅。 納稅人未按規(guī)定進(jìn)行納稅申報(bào)的行為。②按照課稅行為的屬性可以將其分為財(cái)政行為稅和約束行為稅③目前，在我國(guó)屬于行為稅的種類主要有：印花稅、屠宰稅、證券交易稅。征稅范圍為具有使用行為，并在中國(guó)境內(nèi)公共道路上行使的車輛和在中國(guó)境內(nèi)河流、湖泊或領(lǐng)海上航行的船舶兩大類。 契稅稅率：契稅采用 3%— 5%的幅度比例稅率。 定征稅辦法。 資源稅的特點(diǎn)：只對(duì)特定資源征稅；具有收益稅和財(cái)產(chǎn)稅性質(zhì)；實(shí)行從量定額征收。 2 .以征收范圍為標(biāo)準(zhǔn)，財(cái) 產(chǎn)稅可分為一般財(cái)產(chǎn)稅（對(duì)納稅人所擁有的全部財(cái)產(chǎn)的價(jià)值進(jìn)行課稅的一種財(cái)產(chǎn)稅）和特種財(cái)產(chǎn)稅（如：房產(chǎn)稅、地產(chǎn)稅、車船稅）。 計(jì)算應(yīng)納稅額的公式是：應(yīng)納稅所得額＝財(cái)產(chǎn)轉(zhuǎn)讓所得 (財(cái)產(chǎn)原值＋合理費(fèi)用 ) 應(yīng)納稅額＝應(yīng)納稅所得額 20% (十 )偶然所得，以每次收入額為應(yīng)納稅所得額。計(jì)算應(yīng)納稅額的公式是：應(yīng)納稅所得額＝稿酬所得 800元 (適用每次收入 4000元以下的 )應(yīng)納稅所得額＝稿酬所得（ 120%） (適用每次收入 4000元以上的 )應(yīng)納稅額＝應(yīng)納稅所得額 20%（ 130%） (六 )特許權(quán)使用費(fèi)用所得，以每次收入不超過(guò) 4000 元的，減除費(fèi)用 800 元；每次收入超過(guò) 4000 元以上的，減除 20%的費(fèi)用，其余額為應(yīng)納稅所得額。計(jì)算應(yīng)納稅額的公式是：應(yīng)納稅所得額＝工資、薪金收入 費(fèi)用扣除額 應(yīng)納稅額＝應(yīng)納稅所得額適用稅率 速算 扣除數(shù) (二 )個(gè)體工商戶的生產(chǎn)、經(jīng)營(yíng)所得，以每一納稅年度的收入總額，減除成本、費(fèi)用以及損失后的余額，為應(yīng)納稅所得額。 其他各項(xiàng) 所得稅率均為 20％的比例稅率，稿酬的實(shí)際稅率為 14％。 對(duì)有穩(wěn)定來(lái)源的工資、薪金所得，采用九級(jí)超額累進(jìn)稅率，按月計(jì)征，最低一級(jí)稅率為 5％，最高一級(jí)為 45％。 居民納稅人：是指在中國(guó)境內(nèi)有住所，或者無(wú)住所而在中國(guó)境內(nèi)居住滿一年的個(gè)人。 企業(yè)所得稅的計(jì)稅依據(jù)是應(yīng)納稅所得額，即納稅人每一納稅年度的收入總額減 去準(zhǔn)予扣除項(xiàng)目后的余額。單式稅則指一個(gè)稅目只規(guī)定一個(gè)稅率，對(duì)來(lái)源于一切國(guó)家的貨物沒(méi)有差別待遇，都適用同一稅率征稅。關(guān)稅稅則主要由復(fù)式稅則和單式稅則兩種。 按進(jìn)出口貨物的流向劃分，可以劃分為進(jìn)口關(guān)稅、出口關(guān)稅和國(guó)境關(guān)稅。其中交通運(yùn)輸業(yè)、建筑業(yè)、郵電通信業(yè)、文華體育業(yè) 4個(gè)稅目適用的稅率為 3％，服務(wù)業(yè)、轉(zhuǎn)讓無(wú) 形資產(chǎn)、銷售不動(dòng)產(chǎn) 3個(gè)稅目適用的稅率為 3％，金融保險(xiǎn)業(yè)適用的稅率由3 原來(lái)的 5％調(diào)整到 8％，娛樂(lè)業(yè)適用的稅率由原來(lái)的
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