Collection standard:
1. The water conservancy construction fund payable by units and individuals engaged in production and operation shall be collected by local tax authorities on a monthly or quarterly basis according to the tax payment period of value-added tax and business tax. The payer shall collect 0.6‰ of the income from production and operation, and declare and pay the water conservancy construction fund to the local tax authorities within 15 days from the due date.
2, the provincial electric power company and its subordinate unified accounting unit to pay in its head office; Taxpayers' income from construction and installation services, transfer and lease of land use rights, and sale and lease of real estate in this province shall report and pay to the local tax authorities where the construction and installation services occur, where the land is located and where the real estate is located within the prescribed time limit.
Extended data:
Analysis:
When analyzing tax burden, we should pay attention to the difference between nominal tax rate and actual tax rate. The actual tax rate is the ratio of the actual tax amount to the tax object amount. When the actual tax amount is less than the taxable amount, or the tax base is less than the tax target amount, or both conditions are met, the actual tax rate is less than the nominal tax rate.
When the enterprise income tax is taxed at the rate of 55%, it is assumed that the total income is 10000 yuan, which belongs to the tax base, and there is no tax reduction or exemption. The taxable amount is 5500 yuan, and the actual tax rate is 5500 yuan. The actual tax rate is equal to the nominal tax rate, both of which are 55%. If the tax payable is reduced by 25% to 1375 yuan, the actual tax amount is 4 125 yuan.
Other things being equal, the actual tax rate is 4 1.25%. If 2000 yuan is deducted from the total income, the tax base is 8000 yuan. Other things being equal, the actual tax amount is 4400 yuan and the actual tax rate is 44%. If the above two conditions are met at the same time, the actual tax payment is 3300 yuan and the effective tax rate is 33%.
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