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随着经济体制改革的深入发展,城乡集体企业,特别是商业企业如雨后春笋蓬勃发展。面对多种税、费,基金及附加难以全面了解的问题,已成为企业如何正确交纳税费所普遍关心的事情。本文汇集了武汉市税务系统对集体商业企业应缴纳各种税、费的有关规定和计算方法,供集体商业企业参考,并借以增加税收的透明度。今以某独立核算的集体商业企业为例,假定其经营方式是批零兼营及代购代销,则应交纳下列各税、费: 1.营业税。①从事商品零售,按商品销售收入的3％交税;②从事商品批发,按商品销售额减去该销售商品购入原价后余额的10％交税;③从事代购代销、代理服务、委托寄售的,按服务收入的10％交税。 2.城市维护建设税。本税是以纳税人实交的营业税税额为计税依据,乘以各区县规定的税率计算纳税。(规定税率:江岸、江汉、硚口、汉阳、武昌、青山等区为7％;原洪山区划给汉口各区及汉阳区的郊区部分,除岱山街、唐家墩街、琴断口街为7％外,其余地区为1％;经省批准的建制镇为5％;郊、县其他地区为1％。)
With the deepening economic restructuring, collective enterprises in urban and rural areas, especially commercial enterprises, have been booming. Faced with a variety of taxes, fees, funds and attachments difficult to fully understand the issue, has become the business how to properly pay taxes generally care about things. This article brings together Wuhan tax system for collective commercial enterprises should pay various taxes and fees, the relevant provisions and calculation methods for collective commercial enterprises for reference, and in order to increase tax transparency. Taking an independent accounting collective commercial enterprise as an example, supposing that its mode of operation is Piling, 兼营 and purchasing agency, you should pay the following taxes and fees: 1. Business tax. ① engaged in the retail of goods, according to 3% of the tax revenue of merchandise sales; ② engaged in the wholesale of goods, according to the sales of goods less the original purchase price of 10% of the original tax; ③ engaged in purchasing agency, agency services, commission consignment , According to 10% of service income tax. 2. City maintenance and construction tax. The tax is based on taxpayers business tax paid tax basis, multiplied by the tax rates set by the various districts and counties. (Provisions of tax rates: 7% for rivers and lakes, Jianghan, Qiaokou, Hanyang, Wuchang and Qingshan districts; the former Hongshan District was divided into Hankow districts and the suburbs of Hanyang district except for 7% for Daishan Street, Tangjiadun Street and Qinshuikou Street, The remaining area is 1%; the approved establishment of the town is 5%; other areas in the suburbs and counties are 1%.)