2016稅法1pdf

⑴ 紼庝竴鍜岀◣浜屽垎鍒鏄浠涔堢◣

紼庡姟甯堣冭瘯紼庝竴鍜岀◣浜屽尯鍒鍦ㄤ簬,紼庢硶涓鍜岀◣娉曚簩鏄騫跺垪鍏崇郴,涓よ呭垎鍒浣撶幇涓嶅悓紼庣郴銆佷笉鍚岀◣縐嶇殑鏀跨瓥娉曡勩傜◣娉曚竴鐨勪富瑕佸唴瀹規槸鍟嗗搧鍜屽姵鍔＄◣,紼庢硶浜岀殑涓昏佸唴瀹規槸鎵寰楃◣銆
紼庢硶涓涓昏佹槸紼庢硶鍩烘湰鍘熺悊銆佸炲肩◣銆佹秷璐圭◣銆佸煄甯傜淮鎶ゅ緩璁劇◣銆佹暀鑲茶垂闄勫姞鍙婂湴鏂規暀鑲查檮鍔犮佸湡鍦板炲肩◣銆佽祫婧愮◣銆佽濺杈嗚喘緗紼庛佺幆澧冧繚鎶ょ◣銆佺儫鍙剁◣鍜屽叧紼庣殑鍐呭廣
紼庢硶浜屽垯鏄鍏充簬浼佷笟鎵寰楃◣銆佷釜浜烘墍寰楃◣銆佸浗闄呯◣鏀躲佸嵃鑺辯◣銆佹埧浜х◣銆佽濺鑸圭◣銆佸戠◣銆佸煄闀囧湡鍦頒嬌鐢ㄧ◣銆佽曞湴鍗犵敤紼庛佽埞鑸跺惃紼庣殑鍐呭廣
紼庢硶涓銆佺◣娉曚簩鏈変竴瀹氬尯鍒澶,涓よ呬篃瀛樺湪鐫涓瀹氳仈緋,涓や釜縐戠洰鍐呭瑰姞鍦ㄤ竴璧,涔熷氨鏄娑電洊浜嗗浗瀹舵暣涓紼庢硶鐨勫熀鏈鍘熺悊浠ュ強紼庢敹鐨勫唴瀹,澶у跺湪瀛︿範鏃跺彲浠ョ浉浜掓瘮杈冦佺浉浜掑叧鑱斻

⑵ 紼庡姟甯堣冭瘯銆婄◣娉曚竴銆嬬殑澧炲肩◣鏄濡備綍鍙戝睍鐨勶紵

紼庡姟甯堣冭瘯銆婄◣娉曚竴銆嬬殑澧炲肩◣鏄濡備綍鍙戝睍鐨勶紵寰佹敹鑼冨洿鏄鍝浜涳紵鍦ㄣ婄◣娉曚竴銆嬬殑鍐呭逛腑錛屽炲肩◣鏄寰佹敹鑼冨洿鏈騫褲佺◣鐩綾誨埆鏈澶氱殑紼庣嶏紝鍦ㄣ婄◣娉曚竴銆嬩腑錛屾槸闈炲父閲嶈佺殑銆傝繖綃囨枃絝狅紝灝忕紪甯﹀ぇ瀹舵潵瀛︿範涓涓嬪炲肩◣鐨勫彂灞曞拰寰佹敹鑼冨洿銆鏇村氬叧浜庣◣鍔″笀鑰冭瘯鐨勫唴瀹硅風偣鍑伙細https://www.gaon.com/cta/

銆婄◣娉曚竴銆嬬殑澧炲肩◣鏄濡備綍鍙戝睍鐨勶紵

1979騫磋瘯鐐癸紱

1994騫寸敓浜у瀷澧炲肩◣錛

2009騫翠笉瀹屽叏娑堣垂鍨嬪炲肩◣錛堣喘鍏ョ殑閮ㄥ垎鍥哄畾璧勪駭鍑嗕簣榪涢」鎶墊墸錛岃嚜鐢ㄧ殑搴斿緛娑堣垂紼庣殑鎽╂墭杞︺佹苯杞︺佹父鑹囷級錛

2013騫8鏈堟秷璐瑰瀷澧炲肩◣錛堣喘鍏ュ滻瀹氳祫浜у噯浜堣繘欏規姷鎵ｏ級錛

2016騫4鏈20鏃ヨ惀涓氱◣鏀瑰緛澧炲肩◣錛堣惀涓氱◣錛氶攢鍞鏈嶅姟銆佹棤褰㈣祫浜с佷笉鍔ㄤ駭錛夛紱

2018騫寸撼紼庝漢韜浠介噸鏂拌ゅ畾錛

2019騫寸◣鐜囬檷浣庯紝鍚屾椂鐣欐姷閫紼庯紝鍔犺℃姷鍑忥紱

2021騫寸◣鏀跺緛綆＄殑浼樺寲錛岀撼紼庣敵鎶ヨ〃鐨勭畝騫跺緛鏀躲

銆婄◣娉曚竴銆嬬殑澧炲肩◣鐨勫緛鏀惰寖鍥存槸鍝浜涳紵

1.閿鍞璐х墿13%9%銆

2.閿鍞鍔沖姟13%銆

3.閿鍞鏈嶅姟13%銆9%銆6%銆

鏇村氬叧浜庣◣鍔″笀鑰冭瘯鐨勫唴瀹癸紝鍙浠ヨ繘鍏ラ珮欏挎暀鑲插畼鏂圭綉絝檋ttps://www.gaon.com/

⑶ 澶囪冭蹭箟紼庢硶1錛氬悇涓絝犺妭閲嶇偣姒傛嫭錛堜簩錛

絎浜岃妭 紼庢硶鐨勫垎綾伙紙閲嶇偣錛

銆銆涓銆佹寜紼庢硶鍐呭瑰垎綾繪寜鐓х◣娉曠殑涓嶅悓錛屽彲浠ュ皢紼庢硶鍒嗕負紼庢敹瀹炰綋娉曞拰紼庢敹紼嬪簭娉曘

銆銆錛堜竴錛夌◣鏀跺疄浣撴硶紼庢敹瀹炰綋娉曟槸瑙勫畾紼庢敹娉曞緥鍏崇郴涓諱綋鐨勫疄浣撴潈鍒┿佷箟鍔＄殑娉曞緥瑙勮寖鐨勬葷О銆

銆銆紼庢敹瀹炰綋娉曠殑緇撴瀯鍏鋒湁瑙勮寖鎬у拰緇熶竴鎬х殑鐗圭偣錛屼富瑕佽〃鐜板湪錛

銆銆涓鏄紼庣嶄笌紼庢敹瀹炰綋娉曠殑涓涓瀵瑰簲鍏崇郴錛屼竴紼庝竴娉曘傜敱浜庡悇紼庣嶇殑寮寰佺洰鐨勪笉鍚岋紝鍥藉朵竴鑸鎸夊崟涓紼庣嶇珛娉曪紝浣垮緛紼庢湁鏄庣『鐨勩佸彲鎿嶄綔鎬х殑鏍囧噯鍜屾硶寰嬩緷鎹銆

銆銆浜屾槸紼庢敹瑕佺礌鐨勫滻瀹氭с傝櫧鐒跺悇鍗曡岀◣縐嶆硶鐨勫叿浣撳唴瀹規湁鍒錛屼絾灝辨瘡涓閮ㄥ崟琛岀◣縐嶆硶鑰岃█錛岀◣鏀剁殑鍩烘湰瑕佺礌錛堝傜撼紼庝漢銆佽劇◣瀵硅薄銆佺◣鐜囥佽＄◣渚濇嵁絳夛級鏄蹇呴』浜堜互瑙勫畾鐨勩

銆銆紼庢敹瀹炰綋娉曡佺礌涓昏佸寘鎷浠ヤ笅鍐呭癸細

銆銆1.綰崇◣涔夊姟浜猴紙鎺屾彙錛

銆銆綰崇◣涔夊姟浜烘槸紼庢硶涓瑙勫畾鐨勭洿鎺ヨ礋鏈夌撼紼庝箟鍔＄殑鍗曚綅鍜屼釜浜恆

銆銆綰崇◣涔夊姟浜轟竴鑸鍒嗕負鑷鐒朵漢鍜屾硶浜轟袱縐嶃

銆銆鑷鐒朵漢錛屾寚渚濇硶浜鏈夋皯浜嬫潈鍒╋紝騫舵壙鎷呮皯浜嬩箟鍔＄殑鍏姘戜釜浜恆

銆銆娉曚漢錛屾寚渚濇硶鎴愮珛錛岃兘澶熺嫭絝嬪湴鏀閰嶈儲浜э紝騫惰兘浠ヨ嚜宸辯殑鍚嶄箟浜鍙楁皯浜嬫潈鍒╁拰鎵挎媴姘戜簨涔夊姟鐨勭ぞ浼氱粍緇囥

銆銆鈼嗕笌綰崇◣浜虹浉鍏崇殑姒傚康

錛1錛夎礋紼庝漢璐熺◣浜烘槸瀹為檯璐熸媴紼庢劇殑鍗曚綅鍜屼釜浜恆傜敱浜庣◣鏀跺瓨鍦ㄨ漿瀚侊紝綰崇◣浜哄拰璐熺◣浜哄彲鑳戒笉涓鑷淬傛祦杞紼庨兘鍏鋒湁杞瀚佺殑鐗圭偣錛岃〃闈涓婄湅錛屽嵎鐑熺即綰蟲秷璐圭◣錛屾槸鐑熷巶浜わ紝鑰屽疄闄呮槸娑堣垂鑰呮渶緇堣礋鎷呫

銆銆錛2錛変唬鎵ｄ唬緙翠箟鍔′漢浠ｆ墸浠ｇ即涔夊姟浜烘槸鎸囨湁涔夊姟浠庢寔鏈夌殑綰崇◣浜烘敹鍏ヤ腑鎵ｉ櫎鍏跺簲綰崇◣嬈懼苟浠ｄ負緙寸撼鐨勪紒涓氥佸崟浣嶅拰涓浜恆

銆銆錛3錛変唬鏀朵唬緙翠箟鍔′漢銆

銆銆浠ｆ敹浠ｇ即涔夊姟浜烘槸鎸囨湁涔夊姟鍊熷姪涓庣撼紼庝漢鐨勭粡嫻庝氦寰鑰屽悜綰崇◣浜烘敹鍙栧簲綰崇◣嬈懼苟浠ｄ負緙寸撼鐨勫崟浣嶃

銆銆錛4錛変唬寰佷唬緙翠箟鍔′漢

銆銆2.璇劇◣瀵硅薄

錛1錛夎劇◣瀵硅薄鍙堢О寰佺◣瀵硅薄錛屾槸紼庢硶涓瑙勫畾鐨勫緛紼庣殑鐩鐨勭墿銆傦紙瀵逛粈涔堝緛紼庯級

銆銆璇劇◣瀵硅薄鏄涓縐嶇◣鍖哄埆浜庡彟涓縐嶇◣鐨勬渶涓昏佹爣蹇椼

銆銆錛2錛夎＄◣渚濇嵁璁＄◣渚濇嵁錛屽張縐扮◣鍩猴紝鏄鎸囩◣娉曚腑瑙勫畾鐨勬嵁浠ヨ＄畻鍚勭嶅簲寰佺◣嬈劇殑渚濇嵁鎴栨爣鍑嗐

銆銆璁＄◣渚濇嵁鍜屽緛紼庡硅薄鏈夋椂鏄涓鑷寸殑錛屾湁鏃舵槸涓嶄竴鑷寸殑銆

銆銆璁＄◣渚濇嵁鏈変袱縐嶈〃鐜板艦鎬侊細涓縐嶆槸浠峰煎艦鎬侊紝鍙︿竴縐嶆槸瀹炵墿褰㈡併

銆銆錛3錛夌◣婧愮◣婧愭槸鎸囩◣嬈劇殑鏈緇堟潵婧愶紝鎴栬呰存槸紼庢敹璐熸媴鐨勬渶緇堝綊瀹褲

銆銆錛4錛夌◣鐩紼庣洰鏄璇劇◣瀵硅薄鐨勫叿浣撳寲銆

銆銆鍒掑垎紼庣洰鐨勪富瑕佷綔鐢錛氫竴鏄榪涗竴姝ユ槑紜寰佺◣鑼冨洿錛屼簩鏄瑙ｅ喅璇劇◣瀵硅薄鐨勫綊綾婚棶棰橈紝騫舵牴鎹褰掔被紜瀹氱◣鐜囥

銆銆紼庣洰涓鑸鍙鍒嗕負鍒椾婦紼庣洰鍜屾傛嫭紼庣洰銆

銆銆鈶犲垪涓劇◣鐩錛氬垪涓劇殑灝卞緛紼庯紝娌″垪涓劇殑灝變笉寰佺◣錛屽傛秷璐圭◣銆

銆銆鍒椾婦紼庣洰鐨勬柟娉曚篃鍒嗕負涓ょ被錛氫竴綾繪槸緇嗗垪涓撅紝鍗沖湪紼庢硶涓鎸夋瘡涓浜у搧鎴栬呴」鐩璁捐＄◣鐩錛屽傜伯椋熺櫧閰掋佽柉綾葷櫧閰掋佸皬奼借濺絳夈備竴綾繪槸綺楀垪涓撅紝鍗沖湪紼庣嶄腑鎸変袱縐嶄互涓婁駭鍝佽捐＄◣鐩錛屽傛秷璐圭◣涓鐨勨滈灜鐐銆佺劙鐏鈥濈◣鐩銆

銆銆鈶℃傛嫭紼庣洰錛氭寜鐓у晢鍝佸ぇ綾繪垨鑰呰屼笟閲囩敤姒傛嫭鏂規硶璁捐＄◣鐩銆傚傝惀涓氱◣錛屾寜琛屼笟姒傛嫭銆

銆銆3.紼庣巼錛堥噸鐐癸級

銆銆紼庣巼鏄搴旂撼紼庨濅笌寰佺◣瀵硅薄涔嬮棿鐨勬瘮渚嬶紝鏄璁＄畻紼庨濈殑灝哄害錛屼唬琛ㄨ劇◣鐨勬繁搴︼紝鍏崇郴鐫鍥藉剁殑鏀跺叆澶氬皯鍜岀撼紼庝漢鐨勮礋鎷呯▼搴︼紝鍥犺屽畠鏄浣撶幇紼庢敹鏀跨瓥鐨勪腑蹇冪幆鑺傘

銆銆紼庣巼鏈変袱縐嶅彉鐜板艦寮忥細涓鏄鎸夌粷瀵歸噺褰㈠紡瑙勫畾鐨勫滻瀹氬緛鏀墮濆害錛屽嵆瀹氶濈◣鐜囷紝瀹冮傜敤涓庝粠閲忚″緛鐨勭◣縐嶏紱浜屾槸鎸夌浉瀵歸噺褰㈠紡瑙勫畾鐨勫緛鏀舵瘮渚嬶紝榪欑嶅艦寮忓張鍙鍒嗕負姣斾緥紼庣巼鍜岀瘡榪涚◣鐜囷紝瀹冮傜敤浜庝粠浠瘋″緛鐨勭◣縐嶃