In addition to some main taxes, it may also involve urban maintenance and construction tax, property tax, land use tax, stamp duty, education surcharge and so on.
2. What tax does an enterprise need to pay for borrowing?
1. Enterprises need to pay value-added tax, additional tax, enterprise income tax and other related taxes when lending to enterprises or individuals. According to the specific circumstances of the loan business of both borrowers and borrowers and the contents of the loan agreement signed by both parties. (1) Inter-enterprise loans, that is, the taxes that enterprises should pay when lending to other enterprises. There are three main situations in which enterprises lend money to enterprises. The first is that an enterprise lends money to other enterprises. The borrower and the borrower need to sign a loan agreement or contract, clearly stipulate the loan amount, loan time, loan interest rate and other related contents, and pay value-added tax, additional tax and enterprise income tax according to the actually collected loan interest income (interest income is incorporated into taxable income). The second is the tax that enterprises should pay when lending money to affiliated enterprises. In reality, due to various reasons, most of the lending behaviors between affiliated enterprises do not charge interest, that is, free lending. The third is the unified borrowing and returning business of enterprise groups. According to the provisions of the tax law, in the business of unified borrowing and unified repayment, the interest charged by enterprise groups, core enterprises of enterprise groups and financial companies affiliated to the group from enterprise groups or subordinate enterprises within the group at a level not higher than the loan interest rate paid to financial institutions can be exempted from value-added tax. Value-added tax shall be paid in full for the above parts. (2) Taxes payable by enterprises in granting loans to individuals. In reality, for whatever reason, enterprises lend money to bosses, shareholders and employees, mostly for free, without signing loan agreements. If an enterprise lends money to an individual and signs a loan interest, then the enterprise should pay value-added tax, additional tax and enterprise income tax on the interest income obtained from the loan. 2. Enterprises need to pay value-added tax, additional tax and income tax. When granting loans to enterprises or individuals, enterprises shall pay value-added tax and other related taxes according to the interest income actually received; If an enterprise issues loans to an enterprise or individual free of charge, it shall be regarded as a sales act, and the loan interest income shall be calculated according to the interest rate of similar loans in the same period, and the relevant taxes of value-added tax shall be calculated and paid. Unified borrowing and unified repayment business is exempt from value-added tax. Legal basis: According to Article 1 of the Supreme People's Provisions on Several Issues Concerning the Application of Laws in the Trial of Private Lending Cases, private lending as mentioned in these Provisions refers to financing between natural persons, legal persons and other organizations. According to Article 10 of the Provisions of the Supreme People's Court on Several Issues Concerning the Application of Laws in the Trial of Private Lending Cases, except for the loan contract between natural persons, if the parties advocate that the private lending contract shall take effect upon the establishment of the contract, the people will support it, unless otherwise agreed by the parties or otherwise stipulated by laws and administrative regulations. According to Article 11 of the Provisions of the Supreme People's Court on Several Issues Concerning the Application of Laws in the Trial of Private Lending Cases, the people should support private lending contracts concluded between legal persons and other organizations and between them due to the needs of production and operation, except in the circumstances stipulated in Article 52 of the Contract Law and Article 14 of these Provisions, where the parties claim that private lending contracts are valid.
3. Do I have to pay taxes on loans from banks?
There is no handling fee for bank loans, but other necessary fees are required:
① insurance premium;
(2) Notarial fees;
(3) mortgage fees;
(4) Warrant information fee;
⑤ Loan service fee;
6 registration fee;
⑦ Transaction evaluation fee;
8 transaction costs; Pet-name ruby transaction stamp duty, deed tax, business tax. Note: According to different loan types, the fees to be paid are different. Please consult the bank for details.
4. What tax does the company pay? What are the tax rates of various taxes? Thank you. What are the urgent needs?
The company needs to pay taxes and tax rates as follows:
VAT: 3% (small-scale taxpayers) or 6% (general taxpayers)
Urban maintenance and construction tax: 7%
Education surcharge: 3%
Local education surcharge: 2%
Local water conservancy construction funds: tax rates vary from place to place.
Stamp duty: the tax rate of each item is different.
Corporate income tax: 25%
Personal income tax: progressive tax rate, depending on the income.
Employment security fund for the disabled: the charging standards vary from place to place.
Some companies may also include: property tax, travel tax, price adjustment fund, trade union funds and so on.