有限公司
| 個人獨資企業
| 合伙企業
|
節稅比例高達(3793-1658.9)/3793*1=56.3%
A FILM AND TELEVISION COMPANY, IN 2016 REVENUE OF 100 MILLION, PROFIT MARGIN OF 70%,ASSUME THAT THE INPUT DEDUCTION IS NOT CONSIDERED FOR THE TIME BEING. DIVIDENDS WERE DISTRIBUTED TO EXECUTIVES AT THE END OF THE YEAR.
企業所得稅:1億*70%*25%=1759萬
增值稅及其附加:1億/(1+6%)*1.12=634萬
將利潤分紅的個人所得稅:1億*70%*20%=1400萬
稅負總額:1759+634+1400=3793萬
企業所得稅:免
增值稅及其附加:1億/(1+6%)*1.12=634萬
增值稅及其附加的返還:634*50%*30%=95.1萬
實際繳納的增值稅及其附加:634-95.1=538.9萬
實際繳納的個人所得稅:1400-280=1120
稅負總額:538.9+1120=1658.9萬
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