1, payable business tax = taxable turnover * applicable tax rate, tax rate: 5%
2. Urban maintenance and construction tax: payable urban maintenance and construction tax = business tax * applicable tax rate, and the tax rates are 7%, 5%, 1%.
3. Education surcharge: education surcharge payable = business tax payable * applicable tax rate, and the tax rate is 3%.
4. Stamp duty mainly covers: loan contract, property insurance contract and property lease contract = loan amount * applicable tax rate, tax rate: 0.005‰ property insurance contract tax amount = insurance premium income * applicable tax rate, tax rate: 1‰ property lease contract tax amount = lease amount * applicable tax rate, tax rate: 1‰
5. Property tax: (1) ad valorem: annual tax payable = original value of taxable property× (1-deduction ratio )×1.2% (2) from rent: annual tax payable = rental income×12%.
6. Land use tax: urban land use tax adopts a fixed tax rate, that is, a certain differential tax rate is adopted, and the annual tax payable per square meter of land use tax is stipulated according to large, medium and small cities, counties, towns and industrial and mining areas.
Finally, there is a 17% VAT ordinary ticket.
Question 2: What taxes do ordinary freight companies need to pay? 1. Regarding business tax, logistics companies should carry out logistics business according to the nature of income. Business tax is levied on the transportation income obtained from providing transportation services according to the subject of "transportation" and invoices for transportation are issued, and business tax is paid according to 3% of transportation income. If the taxable income of business tax is not accounted separately according to the regulations, the business tax shall be levied at the rate of 5% according to the subject of "service industry". 2. With regard to the property and behavior tax (1), property tax and urban land use tax should be paid if self-owned real estate and land are used for business. (2) The taxable vouchers listed in the Stamp Duty Ordinance are subject to stamp duty. (three) the owner and user of the vehicle and vessel shall pay the vehicle and vessel use tax. (4) While paying the value-added tax, it is also necessary to calculate and pay the urban maintenance and construction tax, education surcharge and local education surcharge. (5) If the transfer of real estate is involved, the land value-added tax shall be paid. Please visit the website of the Municipal Local Taxation Bureau for specific policies. With regard to enterprise income tax, enterprises in People's Republic of China (PRC), except foreign-invested enterprises and foreign enterprises, shall pay enterprise income tax on their production, business income and other income in accordance with the Provisional Regulations of People's Republic of China (PRC) on Enterprise Income Tax. Income from production, operation and other income of enterprises, including income in China and income outside China. Taxable income refers to the balance of taxpayers' total income in each tax year after deducting deductible items. Its calculation formula is: taxable income = total income-the taxable amount of taxpayers who are allowed to deduct the project amount. According to the taxable income, the tax rate is 33%. If the taxpayer's annual taxable income does not exceed 30,000 yuan, the tax will be temporarily reduced at the rate of 18%; If the amount exceeds 30,000 yuan to 654.38+10,000 yuan, the tax will be temporarily reduced at the rate of 27%. The calculation formula is: tax payable = taxable income × tax rate.
Question 3: What taxes and fees do transportation enterprises have? Answer your question with the following three points, I hope you are satisfied.
1. Logistics (transportation) enterprises generally only have business tax and income tax, and the business tax rate is generally between 4% and 7%. The tax rate depends on different geographical locations and the strength of personal relationships.
2. Issuing an invoice of 200,000 yuan to customers is undoubtedly taxable; You pay the vehicle fee of 6.5438+0.5 million. If you are a registered company, you can of course ask them for an invoice. The invoice amount will be accounted as the operating cost of your company. If your cost increases on the books, your profit decreases, which reduces the tax (income tax) expenditure. If you pay a private person who is not qualified to invoice, then you can ask them for fuel tickets and road and bridge tolls as the cost of accounting treatment. Similarly, tax expenditure can be reduced.
3. Tax is levied on every business link. You have business dealings with customers, resulting in business behavior, you must pay taxes; There are two economies between your affiliated motorcade and you, which also leads to business activities. Of course, you must also pay taxes. It should be noted that the tax paid by the team should be paid as the owner of the team. You should not think that you paid this tax. You should have an agreement with the motorcade or the owner of the private car. The agreement should indicate whether the money you pay to the motorcade includes the cost of invoicing and tax payment.
You have to pay a tax on the invoice. It doesn't matter whether your team gives you an invoice or not. Just give them the money and it's over. You don't need to pay income tax because you haven't set up a company yet. It's no use asking for an invoice.
PS: Your tax payment is not strictly double taxation. At present, many scholars have been studying the problem of double taxation in the logistics industry, because the completion of a logistics behavior involves many links of many companies and the taxation of many enterprises, but it is a transfer of a batch of goods from place A to place B. Many people in the logistics industry think this is double taxation, but the tax system thinks it is normal taxation. Maybe thinking and understanding are different. Logistics professionals aim at goods, while tax professionals aim at links.
Question 4: How many cars do you need to run a transportation company and what taxes do you pay? Transportation companies can have more or less vehicles and gradually develop, generally 3-5 vehicles will do. As for paying taxes, it depends on your income to know how much tax to pay. Transport owners pay business tax. The tax rate is 3%, and the tax can be calculated according to the transportation income.
Please accept it, thank you!
Question 5: What taxes do transportation companies have to pay? How much is the tax rate? Business tax 3%, urban construction tax 7%, education fee 3%, local education fee 1%, stamp duty 5/10000.
Question 6: What taxes do transportation enterprises need to pay? What is the tax rate for business? Taxes paid by newly established transportation enterprises need to pay business tax, urban construction tax, education surcharge, enterprise income tax, personal income tax, stamp duty, travel tax, etc. And real estate and land also have to pay property tax and land use tax.
Details are as follows:
1. Business tax: 3%
2. Urban construction tax: 7% of business tax (slightly different from place to place)
3. Education surcharge: 4% of business tax (slightly different from place to place)
The above 1-3 is 3.33%.
4. Stamp duty: five ten thousandths of the invoice amount.
5. Enterprise income tax (applicable to enterprises with approved collection): invoiced amount * 10%=A* enterprise income tax rate (if a is below 30,000, multiply it by18%; 3-65438+ ten thousand, multiplied by 27%; More than 65438+ ten thousand, multiplied by 33%)
The above 10% refers to the industry tax rate. Different industries have different tax rates. If it is an industry that sells goods, it will be 7%
That's basically how it came about.
Question 7: What is the tax rate of the transportation industry after the reform of the camp? What taxes do transportation companies need to pay respectively? After the reform of the transportation industry, the value-added tax rate of 1 1% applies, and taxes such as value-added tax, enterprise income tax, urban construction tax, stamp duty, education surcharge and local education surcharge are paid.
Question 8: What taxes do logistics companies have to pay? How much is the tax rate? Value-added tax, according to different business types, is 6%, 1 1%, and small-scale 3%.
Urban construction fee surcharge, VAT 7%, 3%, 1% (regional difference)
Individual tax (deducting 3500, according to progressive tax rate), corporate income tax is 25% (small and micro enterprises are halved, and preferential treatment is based on local policies).
Travel tax, stamp duty, etc. It is calculated according to the actual situation.
Question 9: How much corporate income tax does the transportation company have to pay? The income tax is paid according to the actual profit of your company, that is, the profit after operating income-operating cost-management expenses-financial expenses-sales expenses.
Question 10: What taxes do I have to pay to start a logistics information company? It should be a freight forwarding company, mainly involving local taxes. The general business tax rate is 5%, urban construction tax and education surcharge are paid at 7% and 3% of the payable business tax respectively, and stamp duty is paid. Each business license of an enterprise as a legal person is stamped with a tax stamp of five yuan, each business account book is stamped with a tax stamp of five yuan, and the account book with registered capital is stamped with a tax stamp of five ten thousandths (the registered capital can be stamped at one time, and it will not be stamped without capital increase). Stamp duty shall be paid at the rate of one thousandth for warehousing contracts, one thousandth for property lease contracts, three thousandths for service contracts and five thousandths for cargo transportation. According to the Regulations on International Maritime Transport and related regulations, China enterprises as legal persons and overseas international shipping companies engaged in NVOCC business in China should apply to the Ministry of Communications and submit relevant application materials to obtain the NVOCC Business Qualification Registration Certificate. The Notice of State Taxation Administration of The People's Republic of China on Issues Concerning the Use of Invoices for International Non-vessel Shipping (Guo [2002] No.404) stipulates that enterprises registered in China and legally obtained the registration certificate of the Ministry of Communications (business qualification for non-vessel shipping) may apply to the tax authorities for purchasing and using special invoices for international shipping. For a period of time, the issue of whether the income of non-vessel shipping business should be paid according to the transportation business tax (the tax rate is 3%) or the service business tax (the tax rate is 5%) has become the focus of debate. People who think that taxes should be paid according to the transportation tax items believe that enterprises engaged in non-vessel shipping business, as carriers, accept loans from shippers, issue bills of lading or transport certificates themselves, collect freight from shippers, assume the responsibilities of carriers and engage in transportation business activities. Therefore, taxes should be paid according to the transportation tax items. With the continuous expansion of the scale and strength of freight forwarding enterprises, their business scope is also expanding. Some freight forwarding enterprises are engaged in transportation, warehousing and other business activities in addition to loans and transportation agency business. Although these business activities are subject to business tax, they belong to different business tax items and have different tax rates. According to the provisions of the tax law, if a taxpayer has taxable activities of different tax items, the turnover of different tax items shall be accounted for separately; If the turnover is not accounted for separately, a higher tax rate shall apply. Therefore; Freight forwarding enterprises should separately account for the income obtained from various business activities to avoid overpaying taxes due to improper accounting treatment. Those who think that taxes should be paid according to the service industry tax items think that transportation refers to the business activities of transporting goods or passengers to their destinations by means of transportation or manpower and animal power, so that their spatial positions are shifted. Although NVOCC acts as a carrier in NVOCC business, it does not engage in transportation business activities stipulated by tax law. In commercial activities, NVOCC only issues bills of lading in its own name, not in the name of the carrier. Although its income is called freight, its actual income is still the service fee income obtained by the organization activities that provide transportation operations, regardless of whether this grazing is an agency service fee income or other service fee income. Therefore, NVOCC business still needs to be taxed according to service tax items. Freight forwarding enterprises engaged in business activities such as property leasing, cargo transportation or warehousing should pay attention to stamp duty. Such as motor vehicles, mechanical equipment, ships, etc. If it is leased, stamp duty shall be paid at one thousandth of the contract amount of the property lease. Engaged in the transportation of goods, stamp duty shall be paid at 0.5 ‰ of the contract amount of goods transportation. Engaged in warehousing business, stamp duty shall be paid according to one third of the warehousing contract. If the contract is not opened, only documents are opened, and the contract is not standardized, stamp duty shall be paid according to the actually calculated amount.