税务局允许的税负率范围

税务局允许的税负率范围
2025-03-16 06:20:32
推荐回答(1个)
回答1:

一、正面回答:
小规模纳税人税负率3%;企业的税负率,因生产类型不同,企业税负也不同。例如:一般工业企业的税负率在3%-6%之间。房地产企业一般普通主宅的税负在10%左右,高级别墅,高级精装住宅楼盘的税负一般会在30-45%。商贸企业因性质决定一般在1.5-5%。
二、详情分析:
税负率一般指企业在某个时期内的税收负担的大小,一般用税收占收入的比重来进行衡量。最常用的税负率为增值税税负率和所得税税负率。具体计算如下:
税负率=当期应纳增值税/当期应税销售收入*100%
当期应纳增值税=当期销项税额-实际抵扣进项税额
实际抵扣进项税额=期初留抵进项税额+本期进项税额-进项转出-出口退税-期末留抵进项税额
三、什么情况下企业会被约谈
1、通过评估发现,企业税负变动异常,或税负率长期远远低于同行业水平;
2、企业没有进行正常的申报。没有及时报税,包括不按时报税,报税不完整等;
3、发票相关数据存在异常;
4、企业的员工和经营场地跟收入不匹配;
5、员工工资长期在5000以下,尤其一些聘请了中高端人才的企业,员工平均工资却一直很低,有可能在规避个人所得税;
6、印花税、房产税等税额长期是0;
7、成本和毛利率等指标明显不合理,或企业长期亏损却一直不倒闭等。

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