正文 第八七章 倪厂长(第1页/共3页)
企业所得税的征税对象中不包括合伙企业和个人独资企业，像淘宝电器公司是刚刚成立的一人有限责任公司，企业所得税的征收方式采用查账征收和核定征收。
像江城商场这样的国有大型商业企业，固定资产和流动资产都是国家的，肩负着国有资产保值增值的任务，扣除贷款利息支出、工资、职工福利费、职工工会经费、职工教育经费、企业基金、固定资产折旧和用于公益、救济性的捐款等支出后的盈利部分，再按照百分之四十八的税率，缴纳所得税。
淘宝电器公司的固定资产和流动资产都是孙健自掏腰包，与江城这家庞然大物相比，十七个人，属于小微企业，扣除贷款利息支出、工资、职工福利费、职工工会经费、职工教育经费、企业基金、固定资产折旧和用于公益、救济性的捐款等支出后的盈利部分，再按百分之十七的税率，缴纳所得税。
小微企业老板自己掏钱，为国家安置就业，为社会稳定做贡献，还为国家纳税，看起来税率较低，其实是公平的。
淘宝电器公司如今属于小微企业，船小好调头，经营灵活，这是孙健不怕与江城商场竞争的主要原因。
个体经营户采用核定征收，不论是否盈利？每月都需要缴纳增值税（销售额的百分之三）和增值税附加税（增值税的百分之十二），个体户做得好可以发大财！
孙健大致记得，九几年，为了增加国有企业的竞争力，将国营企业、集体企业和私营企业的所得税合并成为统一的内资企业所得税，税率百分之三十三，同时为顾及小企业的负担，设置了百分之十八和百分二十七两档优惠税率。
淘宝电器公司一旦发展起来，超过八十个人，就要按照中型企业百分之二十五的税率征收；超过三百人，按照百分之三十五的税率征收。
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孙健三人又在印刷店各制作了一盒名片，这个时代制作名片不是前世用电脑制作，打印机和复印机一条龙，瞬间就可以完成，需要手工排版，等三人赶回下坡路路口，已经十二点。
孙健打算回到公司食堂吃完中饭，再乘坐公汽赶往南湖机场，这个时代想乘坐出租车，要先打电话预约，价格贵不说，还要看司机的脸色，反正下午二点钟机场才开始售票，这个时代还没有出现堵车现象，他也不慌，能节省尽量节省。
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“小马，这家淘宝电器店的名字有点意思？彩电专营店第一家更是与众不同。”
“倪厂长，这家淘宝电器店一个多月前还叫民意电器店，还销售过我们公司的黑白电视，女老板叫郭春华，这家淘宝电器店前段时间也通过电话与我们联系过，要与我们合作专门销售我们的彩电，想到是一家个体电器店，我
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