What tax does the supervision company have to pay and what is the tax rate?

The supervision company shall pay the business tax on the supervision fee income at the rate of 5%. In addition, urban construction tax, education surcharge and local education surcharge are paid at 7% (5% in cities and towns), 3% and 2% of business tax respectively, and enterprise income tax is paid at 25% of income (20% for small-scale low-profit enterprises, of which the actual income below 60,000 yuan is 10%).

Progressive tax rate refers to the division of several grades according to the amount of tax objects, and the corresponding tax rate is stipulated for each grade from low to high. The higher the amount of tax object, the higher the tax rate and the lower the tax rate. Due to different calculation methods and bases, progressive tax rates are divided into the following categories:

(1) Full progressive tax rate: that is, the tax amount of taxable objects is calculated according to the tax rate of corresponding grades. When the taxable object is raised to a level, the amount of the taxable object is taxed at a higher tax rate;

(2) Full-rate progressive tax rate: The principle is the same as that of full-rate progressive tax rate, but the basis of progressive tax rate is different. The full progressive tax rate is based on the amount of taxable objects, and the full progressive tax rate is based on a certain proportion of taxable objects, such as sales profit rate and capital profit rate.

Extended data:

Basic principles:

When determining the premium rate, the insurer shall implement the principle of equality of rights and obligations. Specifically, the basic principles for determining the insurance premium rate are sufficiency, fairness, reasonableness, stability and flexibility, and the principle of promoting loss prevention.

1, sufficiency principle

It means that the insurance premium collected is enough to pay the company's insurance premium, reasonable operating expenses, taxes and expected profits. The core of the principle of adequacy is to ensure that the insurer has sufficient solvency.

2, the principle of fairness

On the one hand, premium income must be symmetrical with expected payment; On the other hand, the premium borne by the insured should be consistent with the insurance rights it has obtained, and the premium amount should be symmetrical with the insurance type, insurance period, insurance amount, age and gender of the insured.

3, the principle of rationality

It means that the insurance premium rate should be as reasonable as possible, and the insurer can't get excess profits because of the high insurance premium rate.

Baidu encyclopedia-supervision company