How do enterprises pay taxes? 1. Business tax
Business tax is a tax levied on the turnover of units and individuals that provide taxable services, transfer intangible assets or sell real estate in China.
1, tax items and tax rates: ① transportation 3%; ② Construction industry 3%; ③ Financial and insurance industry 5%; (4) Postal communication industry 3%; ⑤ Entertainment industry 20%; 6. Service industry 5%; All landowners culture and sports industry 3%; 8. Transfer of intangible assets by 5%; Pet-name ruby 5% of the real estate sales.
2. Calculation formula of tax payable: tax payable = turnover? tax rate
3. The time when the tax obligation occurs: it is the day when the taxpayer receives the operating income or obtains the evidence for claiming the operating income.
4. Business tax threshold: ① Monthly turnover of taxpayers on time 1 1,000 yuan; (2) The turnover of each tax payment is 100 yuan.
Two. business income tax
Enterprise income tax shall be paid by enterprises or organizations that have obtained taxable income in People's Republic of China (PRC) and China and implemented independent economic accounting.
1. Taxpayer: income from production and operation and other income obtained by taxpayers.
2. Tax rate: ① The statutory tax rate is 33%; (2) Preferential tax rate: the tax rate is 18% for enterprises with an annual taxable income of less than 30,000 yuan, and 27% for enterprises with an annual taxable income of 30,000-10/00,000 yuan; ③ Calculation formula: Taxable amount = taxable income? Tax rate, taxable income = total income-the amount of items allowed to be deducted by the tax law; (4) Tax payment method: annual collection, advance payment by installments, final settlement at the end of the year, overpayment and underpayment.
Three. individual income tax
1. The taxation scope of personal income tax in China includes all kinds of income obtained by individuals. The specific tax items and tax rates are as follows: ① 5% is applicable to wages and salary income? 45% of the nine-level excess progressive tax rate; ② 5% is applicable to the income from production and operation of individual industrial and commercial households? 35% five-level excess progressive tax rate; (3) The tax rate for income from royalties is 20%; (4) Income from remuneration for labor services, with the tax rate of 20%; (5) 5% is applicable to the income from contracted operation and lease operation of enterprises and institutions? 45% of the nine-level excess progressive tax rate; ⑥ For income from royalties, the tax rate is 20%; (7) For income from interest, dividends and bonuses, the tax rate is 20%; (eight) the income from property leasing, the tax rate is 20%; Pet-name ruby income from property transfer, the tax rate is 20%; Attending accidental income, the tax rate is 20%; ⑾ Other income, the tax rate is 20%.
2. Declaration and payment: taxpayers are individuals who have obtained taxable income, and units and individuals who have paid income are withholding agents.
Fourth, stamp duty.
Taxpayers are units and individuals that set up, use and receive prescribed economic vouchers in China, and should fulfill their tax payment obligations according to law, which are specifically divided into: ① contractors of various contracts; (two) the holder of the property right transfer document; ③ Bookkeeper of business account books; (4) the recipient of the right license; ⑤ Users who set up books abroad and receive and use taxable vouchers at home.
Tax payment link: stamp duty should be collected when the account book is set up or received.
Verb (abbreviation of verb) urban maintenance and construction tax
Value-added tax, consumption tax and business tax (hereinafter referred to as? Three taxes? ) of the units and individuals to the actual payment? Three taxes? A tax levied on the basis of taxation.
1, tax rate: ① 7% if the taxpayer is located in the urban area; ② 5% of taxpayers are located in counties and towns; ③ 1% outside the city, county and town.
2. Calculation of tax payable: tax payable = actual payment? Three taxes? The sum of taxes? Applicable tax rate
Intransitive verb resource tax
Units and individuals that exploit taxable mineral products and produce salt within the territory of People's Republic of China (PRC) are taxpayers of resource tax.
The taxable items of resource tax are: 1, crude oil; 2. Natural gas; 3. Coal; 4. Other nonmetallic minerals; 5. Ferrous metal ore; 6. Non-ferrous metal ores; 7. salt.
Seven, urban land use tax
1. Taxpayer: All units and individuals who use land in cities, counties, towns and industrial and mining areas are taxpayers of urban land use tax.
2. The tax basis is the land area actually occupied by taxpayers.
3. Tax rate: ① If the land is located in the urban area, the unit is 1.5 yuan /m2, and the resident is 0.6 yuan/m2; ② Where the land is located in a township, the unit is 1 yuan /m2, and the median is 0.5 yuan /m2.
4. Tax payment period: urban land use tax is calculated on an annual basis and paid in installments.
Eight, land value-added tax
It is a tax levied on units and individuals who transfer the right to use state-owned land and the property rights of buildings and other attachments on the ground with compensation and obtain value-added benefits.
Taxpayers' income from the sale of real estate shall pay land value-added tax in advance according to the following proportions.
1. Taxpayers who sell ordinary standard houses shall pay land value-added tax in advance according to 0.5% of sales income; 2. Taxpayers selling other commercial houses, including hotels, restaurants, office buildings, non-ordinary standard houses, villas, apartments and other real estate, have a tax rate of 2%, and land value-added tax is paid in advance according to the sales income; 3. For simple land transfer, land value-added tax shall be paid in advance according to the sales income and the tax rate of 5%.
Nine, farmland occupation tax
Urban area per square meter 10 yuan; 7 yuan per square meter in towns; 5 yuan per square meter in rural areas; Highway construction per square meter of 2 yuan.
X deed tax
The transfer of state-owned land use rights, the sale of land use rights and the sale of houses are levied at 4% of the transaction price; 4% of the land use right gift, house gift and market price; The exchange of land use rights and houses shall be levied at 4% of the exchange price difference.
XI。 wealth tax
It is a tax levied on the property owner or operator according to the property price or rental income.
1. The scope of taxation is: cities, counties, towns and industrial and mining areas;
2. Tax basis and tax rate: based on the taxable residual value of real estate, the tax rate is1.2%; If the rental income is used as the tax basis, the tax rate is12%;
3. Calculation of tax payable: tax payable = tax basis? Tax rate.
Twelve, vehicle and vessel use tax
Taxpayers of vehicle and vessel use tax want to own and use vehicles and vessels in China.
1. Tax scope: (1) Vehicles: both motor vehicles and non-motor vehicles can be used; (2) ships.
2. Taxable items and tax rates: passenger cars, 320 yuan/car, cars; Truck, 60 yuan/ton, year; Two-wheeled motorcycle, 60 yuan/car, year, three-wheeled motorcycle, 80 yuan/car.
3. Declare and pay taxes: Taxpayers of vehicle and vessel use tax should consciously declare and pay taxes to the local tax authorities every year, and the tax authorities will pursue a fine of 0.5-5 times of the tax in the previous year according to the relevant provisions of the Tax Administration Law.
4. Collection management mode: (1) entrusted collection, (2) traffic police withholding, and (3) tax inspection.
Thirteen. Urban real estate tax
1. Taxpayer: foreign-invested enterprises, enterprises invested by foreign enterprises, compatriots from Hong Kong, Macao and Taiwan and overseas Chinese, foreigners, compatriots from Hong Kong, Macao and Taiwan and overseas Chinese, etc. And only tax the real estate in China.
2. Tax basis and tax rate: based on the property value, the tax rate is1.2%; Based on rental income, the tax rate is 12%.
3. Calculation method: tax payable = tax basis? Applicable tax rate