老板一定要懂的三大税种
想要轻松节税，就一定要明白这三大税！！
一、增值税
增值税是对商品生产、流通、劳务服务中多个环节的新增价值或商品的附加值征收的一种流转税。无论企业盈亏，都需要缴纳增值税！根据企业的不同类型，增值税的税率也有所不同。
一般纳税人的税率为 6%、9%和 13%，小规模纳税人的税率为 3%。
为了鼓励企业发展，2023年小规模纳税人的优惠税率为1%，这一政策将持续到 2027 年年底。
二、企业所得税
企业所得税是对企业在一定期间内取得的经营所得和其他所得征收的一种税。当企业开始盈利时，就需要缴纳企业所得税。
统一税率为25%，但高新技术企业可享受15%的优惠税率。
对于小型微利企业，年利润在 300万以内的部分税率为5%，超过300w过 300万的部分税率为25%。
三、个人所得税
个人所得税是对个人所得征收的一种税。当老板或股东分红时需要缴纳20%的个人所得税。而发工资时，需要根据不同的税率阶梯来缴纳个人所得税，税率范围在 3%到 45%之间。
There is no comment, let's add the first one.
弦圈热门内容
Django change an existing field to foreign key
I have a Django model that used to look like this:class Car(models.Model): manufacturer_id = models.IntegerField()There is another model called Manufacturer that the id field refers to. However, I realized that it would be useful to use Django's built-in foreign key functionality, so I changed the model to this:class Car(models.Model): manufacturer = models.ForeignKey(Manufacturer)This change appears to work fine immediately, queries work without errors, but when I try to run migrations, Django outputs the following:- Remove field manufacturer_id from car - Add field manufacturer to carDoing this migration would clear all the existing relationships in the database, so I don't want to do that. I don't really want any migrations at all, since queries like Car.objects.get(manufacturer__name="Toyota") work fine. I would like a proper database foreign key constraint, but it's not a high priority.So my question is this: Is there a way to make a migration or something else that allows me to convert an existing field to a foreign key? I cannot use --fake since I need to reliably work across dev, prod, and my coworkers' computers.内容来源于 Stack Overflow, 遵循 CCBY-SA 4.0 许可协议进行翻译与使用。原文链接：Django change an existing field to foreign key
