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1.个人所得税。征税项目主要有:工资、薪金,适用5%至45%的9级超额累进税率;劳务报酬所得、稿酬所得、特许权使用费所得、利息所得,税率为20%。2.印花税。征税项目主要有:财产保险合同,按照保险费收入的1%纳税;技术合同,按照合同所载金额的0.3%纳税;产权转移书据,按照书据所载金额的0.5%纳税;权利、许可证(如房屋产权证),每件贴花5元。3.契税。征税项目主要是土地使用转让和房屋买卖、赠与、交换,税率为3%至5%。
Personal income tax The main items of taxation are: salary and salary, applicable to 9% excess progressive tax rate of 5% to 45%; income of labor service remuneration, royalties income, royalties income, interest income, tax rate is 20%. 2. stamp duty The main tax items are: property insurance contracts, tax paid in accordance with 1% of premium income; technical contracts, in accordance with the contract amount of 0.3% of the tax; transfer of property rights book, according to the book contained in the amount of 0.5% tax; rights, Permits (such as building ownership certificates), each decals 5 yuan. 3. Deed tax. Taxation is mainly the transfer of land use and housing sales, gift, exchange, tax rate of 3% to 5%.