应纳税所得额有两种计算方法.docx

branch network, the Internet, supporting DDN,FR,ISDN,PSTN and satellite data network connections. 2. network management system: the system planning, supervision, design and control of the use of network resources and activities, is achieve optimal network performance, including the following aspects: performance management: the multifaceted network performance monitoring and management, to ensure that the performance of the Internet to maintain at a high level. Configuration management: monitoring and configuration of network information. Account management: measure the utilization of network resources. Fault management: detection, registration, prompt the user to network failures and, if possible, automatically repair network problems. Safety management: according to the staff of planning to control network access protection network will not be easily broken. Remote access management: including equipment management, user rights management, access management for remote users. Network security: network security from the physical layer, network layer, application layer, and many levels of consideration, and have the perfect virus protection. 3.3.4 system resources of management system in intelligent of factory construction many application of based Shang, to makes all application can smooth, efficient of run, while makes whole factory distribution of computer resources get concentrated, and full and monitoring, must for whole computer systems established a perfect of system monitoring platform, makes user can through this platform achieved on whole system of full management, these management including: security management network management event/state/exception management database management detection work flow management Storage management performance and output management services/help desk change and configuration management, inventory and asset management application management 3.3.5 the host system 1. host system performance, can meet the needs of various applications, high performance to price ratio. 2. the host system has a mechanism for storing backups, needs information stored in the system, as well as key home security needs. 3. critical hosts should take into account multiple aspects of cluster needs. 3.3.6 factory NET 1. goals: broadband multimedia, Office, production and research to provide the best environment and platform, built State of the art network connecting all Department offices, workshops and laboratories. 2. network functions: support for broadband multimedia services; provide advanced platform for production, Commerce, scientific research; provide a good environment for academic exchange, and high speed Internet CERNET,CHINANET, quick access to the INTERNET, Exchange information with counterparts at home and abroad, work in concert and exhibition company, factorybranch network, the Internet, supporting DDN,FR,ISDN,PSTN and satellite data network connections. 2. network management system: the system planning, supervision, design and control of the use of network resources and activities, is achieve optimal network performance, including the following aspects: performance management: the multifaceted network performance monitoring and management, to ensure that the performance of the Internet to maintain at a high level. Configuration management: monitoring and configuration of network information. Account management: measure the utilization of network resources. Fault management: detection, registration, prompt the user to network failures and, if possible, automatically repair network problems. Safety management: according to the staff of planning to control network access protection network will not be easily broken. Remote access management: including equipment management, user rights management, access management for remote users. Network security: network security from the physical layer, network layer, application layer, and many levels of consideration, and have the perfect virus protection. 3.3.4 system resources of management system in intelligent of factory construction many application of based Shang, to makes all application can smooth, efficient of run, while makes whole factory distribution of computer resources get concentrated, and full and monitoring, must for whole computer systems established a perfect of system monitoring platform, makes user can through this platform achieved on whole system of full management, these management including: security management network management event/state/exception management database management detection work flow management Storage management performance and output management services/help desk change and configuration management, inventory and asset management application management 3.3.5 the host system 1. host system performance, can meet the needs of various applications, high performance to price ratio. 2. the host system has a mechanism for storing backups, needs information stored in the system, as well as key home security needs. 3. critical hosts should take into account multiple aspects of cluster needs. 3.3.6 factory NET 1. goals: broadband multimedia, Office, production and research to provide the best environment and platform, built State of the art network connecting all Department offices, workshops and laboratories. 2. network functions: support for broadband multimedia services; provide advanced platform for production, Commerce, scientific research; provide a good environment for academic exchange, and high speed Internet CERNET,CHINANET, quick access to the INTERNET, Exchange information with counterparts at home and abroad, work in concert and exhibition company, factory应纳税所得额有两种计算方法，一是直接法，二是间接法。1、直接计算法：应纳税所得额=收入总额-不征税收入-免税收入-各项扣除金额-弥补亏损2、间接计算法：应纳税所得额=会计利润总额纳税调整项目金额 利润总额利润总额=营业利润+投资净收益+营业外收入-营业外支出 营业利润=主营业务利润+其他业务利润 主营业务利润=主营业务收入-主营业务成本-期间费用-营业税金 其他业务利润=其他业务收入-其他业务成本-营业税金 纳税调增项目职工福利费、工会经费、职工教育经费。企业发生的职工福利费支出，不超过工资、薪金总额14的部分准予扣除，超过的部分不得扣除；企业拨缴的工会经费，不超过工资、薪金总额2的部分准予扣除，超过的部分不得扣除；企业发生的职工教育经费支出，不超过工资、薪金总额2.5的部分准予扣除，超过的部分准予结转以后纳税年度扣除。(必须实际发生)保险费。企业依照国务院有关主管部门或者省级人民政府规定的范围和标准为职工缴纳的“五险一金”，准予扣除；企业为投资者或者职工支付的补充养老保险费、补充医疗保险费，在国务院财政、税务主管部门规定的范围和标准内，5%准予扣除；企业参加财产保险，按照规定缴纳的保险费，准予扣除。企业为投资者或者职工支付的商业保险费，不得扣除。借款费用。向非金融机构借款费用支出，在不高于按照金融机构同类、同期贷款利率计算的数额以内的部分可扣除，超过部分不得扣除；企业从其关联方接受的债权性投资与其权益性投资比例超过规定标准而发生的利息支出，不得扣除。(5:1;2:1)业务招待费。企业发生的与生产经营活动有关的业务招待费支出，按照发生额的60扣除，但最高不得超过销售收入5，超过规定比例的部分不得扣除。广告费和业务宣传费。企业发生的符合条件的广告费和业务宣传费支出，除国务院财政、税务主管部门另有规定外，不超过当年销售收入15的部分，准予扣除；超过部分，准予在以后纳税年度结转扣除。公益、救济性捐赠。企业发生的公益捐赠支出，不超过年度利润总额12的部分，准予扣除。企业之间各种支出。企业之间支付的管理费、企业内营业机构之间支付的租金和特许权使用费，以及非银行企业内营业机构之间支付的利息，不得扣除。特别纳税调整。对关联企业作出特别纳税调整的，应当对补征的税款，自税款所属纳税年度的次年6月1日起至补缴税款之日止的期间，按日加收利息，所加收的利息不得扣除。罚款、罚金、滞纳金。企业因违反法律、行政法规而交付的罚款、罚金、滞纳金，不得扣除。非公益、救济性捐赠。企业的非公益、救济性捐赠不得扣除。赞助支出。企业发生的与生产经营活动无关的非广告性质支出，不得扣除。准备金。除税法规定可提取的准备金之外，其他任何形式的准备金， 不得扣除。纳税调减项目权益性投资所得。符合条件的居民企业之间的股息、红利等权益性投资收益所得免征所得税；在中国境内设立机构场所的非居民企业从居民企业取得与该机构、场所有实际联系的股息、红利等权益投资收益。上述投资收益均不包括连续持有居民企业公开发行并上市流通的股票不足12个月取得的投资收益。技术转让所得。在一个纳税年度内，居民企业技术转让所得不超过500万元的部分，免征企业所得税；超过500万元的部分减半征收企业所得税。国债利息收入。企业因购买国债所得的利息收入，免征企业所得税。亏损弥补。企业发生亏损，可用下一年度的所得弥补，下一年度的所得不足以弥补的，可以逐年延续弥补，但最长不得超过5年。从事农、林、牧、渔业项目所得。除从事花卉、茶以及其他饮料作物和香料作物的种植、海水养殖、内陆养殖减半征收企业所得税外，企业从事其他农、林、牧、渔业项目所得，免征企业所得税。从事国家重点扶持的公共基础设施项目投资经营的所得。自项目取得第一笔生产经营收入所属年度起，第一年至第三年免征企业所得税，第四年至第六年减半征收企业所得税。从事符合条件的环保、节能节水项目的所得。自项目取得第一笔生产经营收入所属纳税年度起，第一年至第三年免征所得税，第四年至第六年减半征收所得税。加计扣除。企业为开发新技术、新产品、新工艺发生的研发费，未形成无形资产计入当期损益的，在按照规定据实扣除的基础上，按照研发费的50加计扣除；形成无形资产的，按照无形资产成本的150摊销。企业安置残疾人员的，在按照支付给残疾职工工资据实扣除的基础上，按照支付给残疾职工工资的100扣除。创投企业。创投企业采取股权投资方式投资于未上市的中小高新技术企业2年以上的，可以按照其投资额的70在股权持有满2年的当年抵扣该创业投资企业的应纳税所得额；当年不足抵扣的，可在以后纳税年度结转抵扣。资源综合利用。企业以资源综合利用企业所得税优惠目录规定的资源作为主要原材料，生产国家非限制和禁止并符合国家和行业相关标准的产品取得的收入，减按90计入收入总额。购置节能减排设备。企业购置按国家规定的环境保护、节能节水、安全生产等专用设备的，该专用设备的投资额的10可从企业当年的应纳税额中抵免；当年不足抵免的，可以在以后5个纳税年度结转抵免。不征税收入。一是财政拨款，二是依法收取并纳入财政管理的行政事业性收费、政府性基金，三是国务院规定的其他不征税收入。建筑业的计税依据 建筑业的营业额为纳税人承包建筑工程,安装工程,修缮工程,装饰工程和其他工程作业所取得的营业收入额，即建筑安装企业向建筑单位收取的工程价款及价外费用。 （1）纳税人将建筑工程分包给其他单位的，以其取得的全部价款和价外费用扣除其支付给其他单位的分包款后的余额为营业额。 （2）纳税人提供建筑业劳务（不含装饰劳务）的，其营业额应当包括工程所用原材料，设备及其他物资和动力价款在内，但不包括建筑方提供的设备的价款。 （3）纳税人将自建的房屋对外销售，其自建行为首先应按建筑业缴纳营业税，再按销售不动产缴纳营业税。 （4）纳税人提供装饰劳务的，按照其向客户实际收取的人工费，管理费和辅助材料费等收入（不含客户自行采购的材料价款和设备价款）确认营业额。 （5）通信线路工程和输送管道工程所使用的电缆，光缆和构成管道工程主体的防腐管道，管件（弯头，三通，冷弯管，绝缘接头），清管器，收发球筒，机泵，加热炉，金属容器等物品均属于设备，其价值不包括在工程的营业额中。 其他建筑安装工程的营业额也不应包括设备价值，具体设备名单可由省级地方税务机关根据各自税务情况列举。建筑业涉及以下税种1、营业税 按照工程收入的3%的计算缴纳营业税。 2、城市维护建设税 按实际缴纳的营业税税额计算缴纳。税率分别为7%（城区）、5%（郊区）、1%（农村）。 计算公式:应纳税额=营业税税额税率。 3、教育费附加 按实际缴纳营业税的税额计算缴纳,附加税率为3%。 计算公式:应交教育费附加额=营业税税额费率。 4、印花税： （1）财产租赁合同、仓储保管合同、财产保险合同，适用税率为千分之一； （2）加工承揽合同、建设工程勘察设计合同、货运运输合同、产权转移书据， 税率为万分之五； （3）购销合同、建筑安装工程承包合同、技术合同，税率为万分之三； （4）借款合同，税率为万分之零点五； （5）对记录资金的帐薄，按“实收资本”和“资金公积”总额的万分之五贴 花； （6）营业帐薄、权利、许可证照，按件定额贴花五元。 5、个人所得税： 工资、薪金不含税收入适用税率表 级数 应纳税所得额(不含税) 税率(%) 速算扣除数(元) 1 不超过500元的部分 5 0 2 超过500元至2000元的部分 10 25 3 超过2000元至5000元的部分 15 125 4 超过5000元至20000元的部分 20 375 5 超过20000元至40000元的部分 25 1375 6 超过40000元至60000元的部分 30 3375 7 超过60000元至80000元的部分 35 6375 8 超过80000元至100000元的部分 40 10375 9 超过100000元的部分 45 15375 6、企业所得税：2008年1月1日开始执行新所得税法，所得税税率为25%。 7、房产税 依照房产余值计算缴纳的，税率为1.2%；依照房产租金收入计算缴纳的，税率为12%。 8、土地使用税：土地使用税每平方米年税额如下： （1）大城市1.5元至30元； （2）中等城市1.2元至24元； （3）小城市0.9元至18元； （4）县城、建制镇、工矿区0.6元至12元。branch network, the Internet, supporting DDN,FR,ISDN,PSTN and satellite data network connections. 2. network management system: the system planning, supervision, design and control of the use of network resources and activities, is achieve optimal network performance, including the following aspects: performance management: the multifaceted network performance monitoring and management, to ensure that the performance of the Internet to maintain at a high level. Configuration management: monitoring and configuration of network information. Account management: measure the utilization of network resources. Fault management: detection, registration, prompt the user to network failures and, if possible, automatically repair network problems. Safety management: according to the staff of planning to control network access protection network will not be easily broken. Remote access management: including equipment management, user rights management, access management for remote users. Network security: network security from the physical layer, network layer, application layer, and many levels of consideration, and have the perfect virus protection. 3.3.4 system resources of management system in intelligent of factory construction many application of based Shang, to makes all application can smooth, efficient of run, while makes whole factory distribution of computer resources get concentrated, and full and monitoring, must for whole computer systems established a perfect of system monitoring platform, makes user can through this platform achieved on whole system of full management, these management including: security management network management event/state/exception management database management detection work flow management Storage management performance and output management services/help desk change and configuration management, inventory and asset management application management 3.3.5 the host system 1. host system performance, can meet the needs of various applications, high performance to price ratio. 2. the host system has a mechanism for storing backups, needs information stored in the system, as well as key home security needs. 3. critical hosts should take into account multiple aspects of cluster needs. 3.3.6 factory NET 1. goals: broadband multimedia, Office, production and research to provide the best environment and platform, built State of the art network connecting all Department offices, workshops and laboratories. 2. network functions: support for broadband multimedia services; provide advanced platform for production, Commerce, scientific research; provide a good environment for academic exchange, and high speed Internet CERNET,CHINANET, quick access to the INTERNET, Exchange information with counterparts at home and abroad, work in concert and exhibition company, factorybranch network, the Internet, supporting DDN,FR,ISDN,PSTN and satellite data network connections. 2. network management system: the system planning, supervision, design and control of the use of network resources and activities, is achieve optimal network performance, including the following aspects: performance management: the multifaceted network performance monitoring and management, to ensure that the performance of the Internet to maintain at a high level. Configuration management: monitoring and configuration of network information. Account management: measure the utilization of network resources. Fault management: detection, registration, prompt the user to network failures and, if possible, automatically repair network problems. Safety management: according to the staff of planning to control network access protection network will not be easily broken. Remote access management: including equipment management, user rights management, access management for remote users. Network security: network security from the physical layer, network layer, application layer, and many levels of consideration, and have the perfect virus protection. 3.3.4 system resources of management system in intelligent of factory construction many application of based Shang, to makes all application can smooth, efficient of run, while makes whole factory dist