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  • 2018年关于地税局税率调整的说明

    发布者:管理员发布时间:2018-01-02浏览次数:4926

     

    因地税局附加税税率调低,原6.46%的税率调整为6.3113%

    其中国税局增值税为6%地税城市维护建设税7%教育费附加3%地方教育附加1.5%

    例:开10000元发票,其中国税增值税:10000-10000/(1+6%)=566.04

                                              地税附加税: 566.04*7%=39.62

                                                                     566.04*3%=16.98         

                                                                     566.04*1.5%=8.49

     

                                              地税附加合计:39.62+16.98+8.49=65.09

                                              国地税合计566.04+65.09=631.13

     

    17%税率调整为16.2008%

    其中国税局增值税为6%地税城市维护建设税7%教育费附加3%地方教育附加1.5%

    :开10000元发票,其中国税增值税10000-10000/(1+17%)=1452.99

                                         地税附加税1452.99*7%=101.71

                                                               1452.99*3%=43.59

                                                               1452.99*1.5%=21.79

     

                                        地税附加合计101.71+43.59+21.79=167.09

                                        国地税合计1452.99+167.09=1620.08