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\"\"<\/figure>\n\n\n\n

\u5df4\u897f\u6d41\u8f6c\u7a0e(ICMS)\uff0c\u5168\u79f0Imposto sobre Circula\u00e7\u00e3o de Mercadorias e Servi\u00e7os\uff0c\u662f\u5df4\u897f\u5404\u5dde\u5f81\u6536\u7684\u4e00\u79cd\u6d88\u8d39\u7a0e\uff0c\u4e5f\u88ab\u79f0\u4e3a\u5df4\u897f\u7684\u201c\u589e\u503c\u7a0e\u201d\u3002ICMS\u7684\u5f81\u6536\u8303\u56f4\u6db5\u76d6\u4e86\u5546\u54c1\u7684\u6d41\u901a\u3001\u901a\u4fe1\u670d\u52a1\u548c\u8de8\u5dde\u3001\u5e02\u7684\u8fd0\u8f93\u670d\u52a1\u7b49\u3002\u53ea\u8981\u5546\u54c1\u6216\u670d\u52a1\u5728\u5df4\u897f\u5883\u5185\u53d1\u751f\u6d41\u901a\uff0c\u5c31\u9700\u8981\u7f34\u7eb3\u8fd9\u4e00\u7a0e\u79cd\u3002\u7531\u4e8e\u5176\u7531\u5404\u5dde\u5f81\u6536\uff0c\u56e0\u6b64\u4e0d\u540c\u5dde\u7684ICMS\u7a0e\u7387\u5b58\u5728\u5dee\u5f02\uff0c\u8fd9\u589e\u52a0\u4e86\u7a0e\u52a1\u5408\u89c4\u7684\u590d\u6742\u6027\u3002<\/p>\n\n\n\n

\u8de8\u5883\u7535\u5546\u4e0eICMS<\/h2>\n\n\n\n

\u968f\u7740\u8de8\u5883\u7535\u5546\u7684\u84ec\u52c3\u53d1\u5c55\uff0c\u5df4\u897f\u5e02\u573a\u6210\u4e3a\u4e86\u4f17\u591a\u5356\u5bb6\u7684\u5fc5\u4e89\u4e4b\u5730\u3002\u7136\u800c\uff0c\u5df4\u897f\u590d\u6742\u7684\u7a0e\u6536\u4f53\u7cfb\uff0c\u5c24\u5176\u662fICMS\uff0c\u7ed9\u8de8\u5883\u7535\u5546\u4f01\u4e1a\u5e26\u6765\u4e86\u4e0d\u5c0f\u7684\u6311\u6218\u3002\u8fd1\u5e74\u6765\uff0c\u5df4\u897f\u653f\u5e9c\u9488\u5bf9\u8de8\u5883\u7535\u5546\u51fa\u53f0\u4e86\u4e00\u7cfb\u5217\u7a0e\u6536\u653f\u7b56\uff0c\u5982\u81ea2024\u5e748\u67081\u65e5\u8d77\uff0c\u5bf950\u7f8e\u5143\u4ee5\u4e0b\u8ba2\u5355\u589e\u653620%\u7684\u8fdb\u53e3\u7a0e\uff0c\u5bf9\u8d85\u8fc750\u7f8e\u5143\u8ba2\u5355\u5f81\u653660%\u7684\u8fdb\u53e3\u7a0e\uff0c\u540c\u65f6\u6240\u6709\u8ba2\u5355\u5747\u9700\u7f34\u7eb317%\u7684ICMS\u3002\u8fd9\u4e00\u653f\u7b56\u8c03\u6574\u65e0\u7591\u5c06\u663e\u8457\u63d0\u9ad8\u8de8\u5883\u7535\u5546\u8fdb\u5165\u5df4\u897f\u5e02\u573a\u7684\u6210\u672c\uff0c\u8feb\u4f7f\u5356\u5bb6\u8c03\u6574\u5b9a\u4ef7\u7b56\u7565\u548c\u5e02\u573a\u7b56\u7565\u3002<\/p>\n\n\n\n

ICMS\u7684\u7eb3\u7a0e\u4e49\u52a1\u53d1\u751f\u65f6\u95f4<\/h2>\n\n\n\n

ICMS\u7684\u7eb3\u7a0e\u4e49\u52a1\u901a\u5e38\u53d1\u751f\u5728\u5546\u54c1\u6216\u670d\u52a1\u5728\u5df4\u897f\u5883\u5185\u6d41\u901a\u65f6\uff0c\u5373\u5546\u54c1\u6240\u6709\u6743\u53d1\u751f\u8f6c\u79fb\u6216\u63d0\u4f9b\u670d\u52a1\u65f6\u3002\u5bf9\u4e8e\u8de8\u5883\u7535\u5546\u800c\u8a00\uff0c\u5f53\u5546\u54c1\u4ece\u56fd\u5916\u8fdb\u53e3\u5230\u5df4\u897f\u65f6\uff0c\u5c31\u9700\u8981\u7f34\u7eb3ICMS\u3002<\/p>\n\n\n\n

ICMS\u7684\u5e94\u7a0e\u91d1\u989d<\/h2>\n\n\n\n

ICMS\u7684\u5e94\u7a0e\u91d1\u989d\u901a\u5e38\u662f\u57fa\u4e8e\u5546\u54c1\u6216\u670d\u52a1\u7684\u51c0\u9500\u552e\u989d\u8ba1\u7b97\uff0c\u5373\u4ece\u9500\u552e\u603b\u91d1\u989d\u4e2d\u51cf\u53bb\u9000\u7a0e\u548c\u6253\u6298\u540e\u7684\u91d1\u989d\u3002\u5bf9\u4e8e\u8de8\u5883\u7535\u5546\u800c\u8a00\uff0c\u5e94\u7a0e\u91d1\u989d\u8fd8\u5305\u62ec\u4e86\u5173\u7a0e\u3001\u6d88\u8d39\u7a0e\u3001\u8054\u90a6\u7a0e\u7b49\u5176\u4ed6\u7a0e\u8d39\u7684\u603b\u548c\u3002<\/p>\n\n\n\n

ICMS\u7684\u7a0e\u7387<\/h2>\n\n\n\n

ICMS\u7684\u7a0e\u7387\u56e0\u5dde\u800c\u5f02\uff0c\u901a\u5e38\u57287%\u81f335%\u4e4b\u95f4\u3002\u4e0d\u540c\u5dde\u7684\u7a0e\u7387\u5dee\u5f02\u53ef\u80fd\u8fbe\u5230\u51e0\u4e2a\u767e\u5206\u70b9\uff0c\u8fd9\u4f7f\u5f97\u8de8\u5dde\u4ea4\u6613\u65f6\u9700\u8981\u8003\u8651\u7a0e\u7387\u5dee\u3002\u5bf9\u4e8e\u8de8\u5883\u7535\u5546\u800c\u8a00\uff0c\u9700\u8981\u7279\u522b\u5173\u6ce8\u76ee\u7684\u5dde\u7684\u7a0e\u7387\uff0c\u4ee5\u4fbf\u51c6\u786e\u8ba1\u7b97\u5e94\u7f34\u7a0e\u6b3e\u3002<\/p>\n\n\n\n

ICMS\u7684\u8fdb\u9879\u7a0e\u62b5\u6263<\/h2>\n\n\n\n

\u5728\u5df4\u897f\u7684\u7a0e\u6536\u4f53\u7cfb\u4e2d\uff0cICMS\u9075\u5faa\u975e\u7d2f\u79ef\u539f\u5219\uff0c\u5373\u524d\u4e00\u73af\u8282\u7f34\u7eb3\u7684\u7a0e\u6536\u53ef\u4ee5\u5728\u540e\u7eed\u73af\u8282\u4e2d\u62b5\u6263\u3002\u56e0\u6b64\uff0c\u5bf9\u4e8e\u8de8\u5883\u7535\u5546\u800c\u8a00\uff0c\u5982\u679c\u8fdb\u53e3\u5546\u54c1\u5728\u5df4\u897f\u5883\u5185\u8fdb\u884c\u4e86\u518d\u52a0\u5de5\u6216\u5206\u9500\uff0c\u90a3\u4e48\u4e4b\u524d\u7f34\u7eb3\u7684ICMS\u53ef\u4ee5\u5728\u540e\u7eed\u9500\u552e\u73af\u8282\u4e2d\u8fdb\u884c\u62b5\u6263\u3002<\/p>\n\n\n\n

ICMS\u7684\u7a0e\u6b3e\u8ba1\u7b97<\/h2>\n\n\n\n

ICMS\u7684\u7a0e\u6b3e\u8ba1\u7b97\u76f8\u5bf9\u590d\u6742\uff0c\u9700\u8981\u8003\u8651\u5230\u5546\u54c1\u6216\u670d\u52a1\u7684\u5e94\u7a0e\u91d1\u989d\u3001\u7a0e\u7387\u4ee5\u53ca\u53ef\u80fd\u7684\u8fdb\u9879\u7a0e\u62b5\u6263\u7b49\u56e0\u7d20\u3002\u5bf9\u4e8e\u8de8\u5883\u7535\u5546\u800c\u8a00\uff0c\u8fd8\u9700\u8981\u8003\u8651\u5230\u5173\u7a0e\u3001\u6d88\u8d39\u7a0e\u7b49\u5176\u4ed6\u7a0e\u8d39\u7684\u5f71\u54cd\u3002\u56e0\u6b64\uff0c\u5efa\u8bae\u8de8\u5883\u7535\u5546\u4f01\u4e1a\u5728\u8ba1\u7b97ICMS\u7a0e\u6b3e\u65f6\uff0c\u5bfb\u6c42\u4e13\u4e1a\u7a0e\u52a1\u987e\u95ee\u7684\u5e2e\u52a9\u3002<\/p>\n\n\n\n

ICMS-ST\u7684\u7279\u522b\u89c4\u5b9a<\/h2>\n\n\n\n

ICMS-ST\u662f\u5df4\u897f\u9488\u5bf9\u7279\u5b9a\u5546\u54c1\u548c\u670d\u52a1\u5f81\u6536\u7684\u4e00\u79cd\u9644\u52a0\u7a0e\u3002\u4e0eICMS\u4e0d\u540c\uff0cICMS-ST\u7684\u5f81\u6536\u8303\u56f4\u8f83\u5c0f\uff0c\u901a\u5e38\u9488\u5bf9\u7279\u5b9a\u884c\u4e1a\u6216\u5546\u54c1\u3002\u5bf9\u4e8e\u8de8\u5883\u7535\u5546\u800c\u8a00\uff0c\u5982\u679c\u9500\u552e\u7684\u5546\u54c1\u5c5e\u4e8eICMS-ST\u7684\u5f81\u6536\u8303\u56f4\uff0c\u90a3\u4e48\u8fd8\u9700\u8981\u989d\u5916\u7f34\u7eb3\u8fd9\u4e00\u7a0e\u79cd\u3002<\/p>\n\n\n\n

\u5df4\u897f\u7a0e\u52a1\u5408\u89c4\u8ba1\u5212\u7684\u5f71\u54cd<\/h2>\n\n\n\n

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