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某物流公司与A企业约定将两台设备出租给A公司,每台40万元租金,租期一年;同时安排一名操作人员,支付给该员工的年薪为5万元。该公司的此项经济活动通过不同的形式进行,最后缴纳的税款会有很大的不同,以下是3种不同的安排。方案一:签订租赁合同,那么它应当缴纳的增值税=40×2×17%=13.6万元,城市维护建设税、教育=13.6×(7%+3%)=1.36万元,合计14.96万元。方案二:签订装卸服务合同,收取85万元的装卸服
A logistics company and A company agreed to lease two devices to company A, each 400,000 yuan rent, lease for one year; also arrange for an operator to pay the employee an annual salary of 50,000 yuan. The company’s economic activities through different forms, the final payment of taxes will be very different, the following are three different arrangements. Option 1: Sign the lease contract, then it should pay VAT = 40 × 2 × 17% = 136,000 yuan, urban maintenance and construction tax, education = 13.6 × (7% + 3%) = 13600 yuan, a total of 149600 yuan. Option Two: Sign the handling service contract, charge 850,000 yuan for loading and unloading clothes