中国银行业税收即葱买介.pptVIP

中国银行业税收简介Overview of the Taxation of Banks in China;中国银行业税收简介Overview of the Taxation of Banks in China;A. 中国对银行业征收的主要税种 The taxes on banks in China;1.营业税 Business Tax;1.1 法律依据 Laws and Regulations;1.2 纳税人 Taxpayers;1.3 税目、税率 Taxable Items and Tax Rates; 1.4 计税方法 Computation of Tax Payable (1);1.4 计税方法Computation of tax payable (2); 1.5 不征税规定 Main Exemptions ;2. 企业所得税 Enterprise Income Tax （EIT）;2.1 法律依据 Laws and Regulations;2.2 银行所得税的主要内容 Main Systems of Income Tax on Banks;2.2.1 居民企业的认定 Resident Enterprises;2.2.2 居民企业和非居民企业的征税规定 Income Tax on Resident enterprises and Non-resident enterprises (1);2.2.2 居民企业和非居民企业的征税Income Tax on Resident enterprises and Non-resident enterprises (2);3. 房产税 House Property Tax （Real Estate Tax）;3.1 法律依据 Laws and Regulations; 3.2 纳税人 Taxpayers;3. 计税依据、税率和计税方法 Tax base, tax rates ;4. 城镇土地使用税 City and Township Land Use Tax;4.1 法律依据 Laws and Regulations;4.2 纳税人 Taxpayers; 4.3税额标准 Tax payable per unit;4.4 计税方法 Computation of tax payable;5. 车船税 Vehicle and Vessel Tax (VVT);5.1 法律依据 Laws and Regulations;5.2 纳税人 Taxpayers;5.3 税目、税额标准 Taxable items, amount of tax per unit ;5.4 计税方法 Computation;6. 印花税 Stamp Tax;6.1 基本法规 Laws and Regulations; 6.2 纳税人 Taxpayers;6.3 税目、税率（税额标准）Taxable items and tax rates (Tax per unit);6.4 计税方法 Computation; 6.5 主要免税规定 Exemptions;7. 城市维护建设税City Maintenance and Construction Tax;7.1 法律依据 Laws and Regulations;7.2 纳税人 Taxpayers; 7.3计税依据、税率和计税方法 Tax base, Tax rates and Computation of tax payable; B. 对中国银行业税收的简要评价 Some Opinions about the Taxation of Banks in China;谢谢!Thank you!