中国银行业税收介.pptVIP

6.1 基本法规 Laws and Regulations 《中华人民共和国印花税暂行条例》, 1988年8月6日国务院发布, 自1988年10月1日起施行。 Provisional Regulations of the PRC on Stamp Tax, promulgated by the State Council on 6th Aug.,1988 and effective as of 1st Oct.,1988. 6.2 纳税人 Taxpayers 印花税的纳税人包括在中国境内书立、领受规定的经济凭证的单位和个人。 Any enterprises and individuals who execute or receive specified economic documents in China. 6.3 税目、税率（税额标准）Taxable items and tax rates (Tax per unit) 借款合同税率为0.05‰；记载资金的账簿税率为0.5‰，其他账簿每件贴花5元。 Loan contracts，0.05‰；Capital recording dovuments,0.5‰, other accounting documents, 5 Yuan per piece. 6.4 计税方法 Computation （1）应纳税额＝应纳税凭证记载的金额× 适用税率 （2）应纳税额＝应纳税凭证的件数× 适用税额标准 Tax payable = Amount of payment (or fees, receipt)× Applicable tax rate Or: = Number of pieces of taxable document× Applicable tax amount per unit 6.5 主要免税规定 Exemptions 已经缴纳印花税的凭证的副本、抄本；无息贷款、贴息贷款合同；外国政府、国际金融组织向中国政府、国家金融机构提供优惠贷款书立的合同，可以免征印花税。 Duplicates or copies of documents on which Stamp Tax has already been paid；Documents executed when property is donated to the government, social welfare units, or schools；Non-interest bearing or discounting loan contracts；Preferential loan contracts concluded between foreign governments or international financial institutions and the Chinese government or state financial institutions；etc. 7. 城市维护建设税City Maintenance and Construction Tax 银行城市维护建设税的征收管理和收入归属同营业税。 The administration and revenue’s distribution is the same as Business Tax’s. 7.1 法律依据 Laws and Regulations 《中华人民共和国城市维护建设税暂行条例》, 1985年2月8日国务院发布,自1985年1月1日起施行。 Provisional Regulations of the PRC on City Maintenance and Construction Tax, promulgated by the State Council on 8th Feb.,1985 and effective as of 1985. 7.2 纳税人 Taxpayers 缴纳营业税的银行应同时缴纳城市维护建设税。目前，不对外商投资企业和外国企业征收此税。 Just the same as Business Tax’s Taxpayers, excluding enterprises with foreign investment, foreign enterprises and foreigners. 7.3计税依据、税率和计税方法 Tax base, Tax rates and Computation of tax payable 应纳税额＝实际缴纳的营业税×适用税率 T