1. National/local VAT business tax income tax
2. National finance 75%0%60%
Local (provincial/municipal) finance 25%100%40%
2. Shanghai tax split system
Shanghai's finances (taxes) are split between all levels of government, except for the national portion of taxes which are retained by the Shanghai government. In addition to the national part of the tax retained, the local tax is divided by the Shanghai Municipal Government, district governments, development zones, enterprises.
Shanghai tax (finance) share ratio
Regional municipal finance district finance development zone enterprises
Chongming 0%30%30%40% above
Pudong Lingang/Jinshan/Fenghsien 40%15%10%35%
above the other suburban 40%20%10-1525%above
Urban area 40%30%20%10% or so
Three, Shanghai enterprise tax rebate ratio
1, the highest tax rebate: Chongming District
At present, Shanghai only Chongming enjoy the "island preferential policies". The Shanghai Municipal Government is not to take the tax commission, tax all left to Chongming District, because Chongming to the enterprise tax rebate in Shanghai is the highest.
2, higher tax rebate: Pudong Lingang / Jinshan / Fengxian
Jinshan District belongs to the Shanghai Municipal Government's focus on supporting the suburbs, the strength of its tax rebate to enterprises is much larger than other suburbs.
3, general tax rebate
In addition to Chongming, Jinshan other suburbs, like Fengxian, Jiading, Minhang, Pudong and other districts.
4, the lowest tax rebate: urban areas.
Like Jing'an, Huangpu, Xuhui and other districts.
To the enterprise business tax, VAT, income tax payment of 1 million yuan, for example, the enterprise in different areas of income tax rebate specific amounts are as follows:
Shanghai District and County VAT payment of 1 million business tax payment of 1 million Income tax payment of 1 million enterprises received rebate amount
Chongming 70,000 400,000 or more 160,000 yuan or more
Pudong Lingang / Jinshan / Fengxian 70,350,000 more than 160,000 yuan
Fengxian, Jiading, Minhang, etc. 4-60,000 25-33,000 8-14,000
Shanghai City District, no
Four, on the Shanghai Enterprise Income Tax and Individual Income Tax Tax rebate instructions
1, the enterprise income tax collection method
Checking the accounts levy: the tax rate is 25%, calculated on the basis of corporate net profit.
Approved collection: the tax rate for service enterprises is 2.5%, calculated on the basis of invoiced amount.
At present, Shanghai Taxation Bureau monitors the approved collection method of income tax for limited companies very strictly, and only a very few enterprises can apply for approved collection of income tax in the second year.
2, partnership enterprise personal income tax authorized collection policy
Partnership and sole proprietorship enterprises only need to pay business tax, no enterprise income tax, but need to pay personal income tax. In Chongming, Jinshan and other districts to register partnerships or sole proprietorships to enjoy the business tax high tax rebate preferential policies at the same time, you can apply for personal income tax approved collection, to achieve the full meaning of the enterprise's comprehensive tax burden is the lowest.
Partnership business tax and personal income tax (approved collection) rates
Industry has been camping enterprise income tax personal income tax approved collection
Consulting 3% no 6%
Advertising 3% no 4.5%
Other services 3% no 3.6%
Catering industry 5% no 4.8%
Construction, decoration and installation3% n.a. 2%
Logistics3% n.a. 3%
Consulting: business management consulting, investment consulting, equity investment etc.
Other services: architectural design, model design, production, landscape design, construction supervision; exhibition display, conference, etiquette services; freight forwarding; intellectual property agency, trademark agency; personnel services, employment agency services, education and training; accounting, auditing, appraisal, bookkeeping; intermediary and information services.
3, the partnership personal income tax financial subsidies
For enterprises with large personal income tax payments, Shanghai Yucheng can apply for financial subsidies, especially in the architectural design, urban planning, advertising and other industries, up to the proportion of corporate income tax rebate to be financial subsidies.