What does it mean to deduct the platform deduction like Tmall Jingdong business opportunities?

Refers to the tax point.
The taxation point, the abbreviation of the tax point, also known as "tax levy point" or "starting point", refers to the starting point of the tax levy of the tax levy on the tax levy. If the amount of the taxation object reaches the starting point, the entire amount will be taxed, and the non -tax levy does not reach the starting point. The starting point refers to the minimum boundary of tax levy tax on taxes stipulated in the tax law.
This point is the same as the exemption amount, that is, the tax target is not taxed when the tax target is less than the starting point and the exemption amount. The two also have different points, that is, when the tax target is greater than the starting point and the exemption amount, the total amount of the tax class should be levied to the total amount of the tax subject. The exemption part is taxed.
In the tax law stipulates that the starting point and exemption amount are a kind of care for the taxpayer, but the focus of the two care is obviously different. Care. There have always been quite a lot of controversy about the taxation point, which is mainly concentrated in the most consistent national conditions.
The expansion information:
The tax point calculation method
1. VAT tax tax is 17%and 3%(this is a circulation tax, generally applied to general taxpayers, small -scale taxpayers);
2. Urban construction tax pays for taxpayers in different regions to implement different grades of tax rates
3, educational additional payables pay 3%of the value -added tax paid; 2%of the tax payment;
5, stamp duty: The purchase and sales contract is passed by three thousandths of the purchase and sales amount; Five percent of the sum of the sum of "accumulation" (paid in the first year, increased partially in the future);
6, the urban land use tax is paid in accordance with the actual land area occupied (different regulations, xx xx Yuan/square meter);
7, real estate tax is paid at 70%*1.2%of the original value of its own real estate;
8, vehicle and boat taxes are paid according to the vehicle (different regulations, different models of different models, XX yuan yuan, XX yuan yuan Vehicle);
9. Corporate income tax is paid at the taxable income (after adjustment): 18%applicable to the taxable income within 30,000 yuan (inclusive), from 30,000 to 100,000 yuan (including 30,000 yuan to 100,000 yuan (including it ) Application is 27%, 33%of the applications of more than 100,000 yuan (Note: The tax rate from 2008 is 25%);
10, the salary withdrawal and payment of personal income tax.
Is except for the value -added tax and corporate income tax (newly established enterprise on January 1, 2002) in the above tax types, and other taxes are declared to the National Taxation Bureau, and other local tax bureaus shall be applied to the local tax bureau.
Reference information Source: Baidu Encyclopedia-Tax Point