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个体经营税收政策之税款减免顺序及额度
来 源:www.71-fuwu.com     发布时间:2018-3-19 11:37:14

有资格从事个体工商户的,按照《财政年度第2014(39)条第1条的规定,在年度减税限额内扣除营业税、城市维护建设税、教育费附加费、地方教育附加费和个人所得税)。纳税人实际经营期不满一年的,应当在实际月内转换免税限额。换算公式为:税收限额=年度税收上限*实际操作12个月。


纳税人应缴纳的营业税、城市维护建设税、教育费附加、地方教育附加和个人所得税小于减税或免税金额实际应缴纳的营业税、城市维护建设税、教育费附加、地方教育附加和个人所得税是有限的;企业实际应工资税、城市维护建设税、教育费附加、地方教育附加和个人所得税大于减税或免税额免税限额。


Those who are qualified to engage in individual businesses shall, in accordance with the provisions of Article 1 of fiscal 2014 [39], deduct business tax, urban maintenance and construction tax, education fee addition, local educational attaching and personal income tax in the annual tax deduction limit. If the actual operating period of a taxpayer is less than one year, the tax exemption limit shall be converted in the actual month. The conversion formula is: Tax limit = annual tax limit * / 12 months of actual operation.


The taxpayer should pay business tax, city maintenance and construction tax, education surcharge, local education surcharge and personal income tax is less than the amount of tax reductions or exemptions to the actual should pay business tax, city maintenance and construction tax, education surcharge, local education surcharge and personal income tax is limited; the actual business should pay tax, city maintenance and construction tax, education surcharge, local education surcharge and personal income tax is greater than the amount of tax reductions or exemptions to tax-free limit.



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