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01
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\u5c6c\u65bc\u5dde\u7a05\uff0c\u53ea\u8981\u5546\u54c1\u767c\u751f\u6d41\u901a\uff0c\u5c31\u9700\u8981\u5fb5\u6536ICMS\uff1b\u6bcf\u500b\u5dde\u7684\u7a05\u7387\u6709\u6240\u4e0d\u540c\uff0c\u56e0\u6b64\u5728\u9032\u884c\u8de8\u5dde\u7684\u8cbf\u6613\u6642\uff0c\u9700\u8981\u8003\u616e\u5176\u7a05\u7387\u5dee\uff1b\u5f9e2019\u5e74\u958b\u59cb\uff0c\u5404\u5dde\u5c0d\u76f8\u540c\u985e\u578b\u7684\u589e\u503c\u7a05\u7d71\u4e00\u6309\u7167\u5546\u54c1\u8cfc\u8cb7\u5730\u7e73\u7d0d\u4ea4\u6613\u5fb5\u6536\u3002
02
\u00a0IPI\uff08\u5de5\u696d\u7522\u54c1\u7a05\uff09
\u5c6c\u65bc\u806f\u90a6\u7a05\uff0c\u6b64\u7a05\u7531\u5de5\u696d\u5316\u751f\u7522\u4f01\u696d\u4ea4\u7d0d\uff0c\u82e5\u5c6c\u9032\u53e3\u5546\u54c1\uff0c\u7531\u9032\u53e3\u5546\u53ca\u5176\u5206\u516c\u53f8\u3001\u6bcd\u516c\u53f8\u7b49\u5728\u6e05\u95dc\u74b0\u7bc0\u7e73\u7d0d\uff1b\u6279\u767c\u5546\u6216\u96f6\u552e\u5546\u518d\u51fa\u552e\u6642\uff0c\u4e00\u822c\u4e0d\u662f\u9700\u8981\u518d\u7e73\u7d0d\uff1b\u6240\u6709\u5de5\u696d\u7522\u54c1\uff0c\u7121\u8ad6\u662f\u52a0\u5de5\u7684\u3001\u88dd\u914d\u7684\u3001\u5305\u88dd\u7684\u9084\u662f\u4fee\u5fa9\u7684\uff0c\u90fd\u8981\u7d0d\u7a05\u3002\u7a05\u6703\u6839\u64da\u4e0d\u540c\u5546\u54c1\u7684\u5206\u985e\u548c\u50f9\u503c\u8a08\u7b97\uff0c\u7a05\u7387\u57280%~330%\u4e0d\u7b49\uff0c\u5177\u9ad4\u7a05\u7387\u6839\u64da\u5546\u54c1\u7684\u7a2e\u985e\u548c\u751f\u7522\u570b\u5bb6\u6709\u6240\u5dee\u7570\u3002
03
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\u5c6c\u65bc\u806f\u90a6\u7a05\uff0c\u8f03\u7232\u7c21\u55ae\u7684\u7406\u89e3\u662f\uff0c\u9019\u5169\u7a2e\u7a05\u8cbb\u90fd\u5c6c\u65bc\u6536\u5165\u7a05\uff0c\u5373\u91dd\u5c0d\u4f01\u696d\u6536\u5165\u5fb5\u6536\u7684\u7a05\u91d1\u3002\u7576\u4f01\u696d\u7522\u751f\u6536\u5165\u4ee5\u53ca\u9032\u53e3\u6e05\u95dc\u6642\u9700\u7e73\u7d0dPIS\u548cCOFINS\uff0c\u7a05\u57fa\u7232\u4f01\u696d\u6bcf\u6708\u7684\u6536\u5165\uff0c\u7a05\u7387\u5247\u6839\u64da\u4f01\u696d\u7684\u6240\u5f97\u7a05\u7a05\u5236\u800c\u5b9a\u3002PIS\u548cCOFINS\u5206\u7232\u7d2f\u8a08\u5236\u548c\u975e\u7d2f\u8a08\u5236\u5169\u7a2e\uff0c\u7d2f\u8a08\u7a05\u5236\u4e0b\u7e3d\u7a05\u7387\u7232 3.65%\uff0c\u975e\u7d2f\u8a08\u7a05\u5236\u4e0b\u7e3d\u7a05\u7387\u7232 9.25%\u3002
04
\u00a0ISS\uff08\u670d\u52d9\u7a05\uff09
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