1、1 1 2009167201011“ ”20%=-+ 15% 2 3 20% 20%*(1-15%) 17% 2 2011 201285 1 1 1 1 1 50% 1 25% 50% 20% 10% 5% 1 ( 2009111 ) “ ( ) ” 2 1 20% 20%*(1-15%) 17% 2 10% 5% 2 3 1 1 25% 20% 1-(1-25%)(1- 20%)=40% 2 2007 2007 20% 1 2008 2009 ( 2009111 ) “ ( ) ” 5% 2 1 5% 13% 5.65% 25% 20% 1- 1-5.65% (1-25%)(1-20%)=4
2、3.39% 1 2 20% 2007 2 1 200091 “91 ” “ “ ” 5 35 ( ) ” 5% 35% “ ” 20% “ ” 5% 35% 20% 部分地区相关税收政策如下： 20% 5%35% 2008 3 “ ” 5%-35% “ ” 20% 2008 3 1 20% 20% 2009 45 “ ” “ ” 20% 20% 2009 45 20% 2009 5 “ ” “ ” 20 2009 5 20% 2010 187 “ ” “ ” 20% 2010 187 3000 1000 20% 2010 “ 20% 50%-70% ” 2010 12 31 2011 12 3
3、1 23 200184 “84 ” “ ” 2011 20% 1 1993 2008 2009 ( 2009111 ) “ ( ) ” 5% “ ” 2009 45 2010 187 “ ” 2010 100% 24 1 5% 13% 5.65% 5%35% 20% 10.37%38.67% 24.52% 2 20% 20% “ ” 5 35 1 1 20% 20%*(1-15%) 17% 10% 5% 12 3 25% 2 1 2 1 43.39% 20% 5.65%43.39% 020% 2 1 2 5.65% 5%35% 20% 10.37%38.67% 24.52% 3 1 2 35% 3 “ ”
