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一、通过合同分立节税资料:某工厂将其闲置厂房及设备整体出租,租金分别为每年120万元和10万元。适用税种(为简化计算,假设不考虑城市维护建设税和所得税)是房产税和营业税,税率分别为12%和5%。分析:1、如果采用整体出租形式,
First, through the contract split tax information: a factory will be the idle rental of plant and equipment as a whole, the rent was 1.2 million yuan per year and 100,000 yuan. Applicable taxes (to simplify the calculation, it is assumed that the urban maintenance and construction tax and income tax are not taken into account) are property tax and business tax at the rate of 12% and 5% respectively. Analysis: 1, if the overall rental form,