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    上海各區營業稅優惠政策

    文章來源:上海稅務     發布時間:2013-03-28    瀏覽次數:

     

    上海各區營業稅優惠政策

    一、營業稅的分成體系
    上海公注冊的企業所交納的營業稅全部歸上海市所有。上海營業稅的分成由市政府、區政府、開發區、企業等幾個方面分別分享營業稅的分成。
    1
    、市政府營業稅分成
    上海除崇明島之外,每個區的公司所交納的營業稅,市政府拿走40%。
    2
    、區政府營業稅分成
    區政府一般分走本區企業所交納營業稅的20-40%。
    3
    、開發區營業稅分成
    在郊區開發區注冊公司,有營業稅分成的權力,開發區一般能分到10-20%的營業稅。
    4
    、企業營業稅分成
    企業營業稅分成,即我們通常所說的返稅優惠政策。在上海,只有在開發區里的企業才可以享受營業稅返稅優惠政策。上海各郊區開發區返給企業的營業稅是有很大差異的,一般返給企業在10-40%之間。
    在上海市區注冊的公司,以前可以由街道辦事處給予企業返稅,但自2009年開始,上海市取消了市區街道辦事處的返稅功能。
    二、上海各開發區營業稅返稅比例
    1
    、返稅最高的開發區
    崇明的開發區:營業稅一般返到企業實際交納營業稅的40%。
    2
    、返稅較高的開發區
    金山、奉賢的開發區:營業稅一般返到企業實際交納營業稅的30%左右。
    3
    、返稅一般的開發區
    閔行、嘉定、松江、青浦等郊區的開發區:營業稅一般返到企業實際交納營業稅的20%左右。
    三、營業稅返稅注意事項
       
    有些開發區為吸引注冊,在退稅地方上玩文字游戲。這個“地方”可以是市政府實得、區政府實得,也可以是開發區實得。嚴格科學的說法,應該是按實際繳納營業稅的%作為返稅依據。
    2
    、返稅條件
       
    崇明開發區對于企業的返稅是沒有任何條件的,交稅即返。但有些開發區則是有要求的,比如稅收達到多少,才會返稅。甚至有的開發區事先不告訴企業返稅條件,在返稅的時候再告訴企業。
    3
    、返稅時間與方式
       
    崇明開發區是半年返一次,有的則是一年返稅一次,而且返稅方式一般由開發區轉帳到公司的基本帳戶,崇明是由縣財政直接轉帳到公司的基本帳戶。

    注冊泰和,企業長興!


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