States in the United States have different tax situations, and California is an example:
1. The personal income tax rate ranges from 1% to 9.3%.
2. Enterprise income tax and business right tax: the annual business right tax is 8.84% of taxable income, but the minimum tax is 800 dollars.
3. Sales tax and use tax: At present, the sales tax in California is 7.25%, but the actual tax is between 7.25% and 8.25% due to the sales tax imposed by local governments. If the tangible liquid assets used by California enterprises are not subject to sales tax, they must pay use tax, such as assets or inventories purchased from other States.
4. Local property tax: The average tax rate in the whole state is about 1. 1% of the published land price.
5. Unemployment insurance tax: 3.4% of each employee's annual salary. The disability insurance rate (the burden of hired labor) is 0.8% of the salary of $365438+$0,767. At the same time, the United States has many preferential policies to promote the growth of enterprises.
Extended data:
The taxable objects of enterprise income tax include: interest income, dividend income, royalties income, labor income, trade income, capital gains and other non-personal income. The actual taxable income refers to the income after deducting the total income not included in the company's income.
The taxable income multiplied by the applicable tax rate, minus the legal credit, is the actual taxable amount. Among them, the deductible items mainly include: operating expenses and non-operating expenses that meet the routine and necessary conditions, such as operating costs, employee salaries, repair expenses, depreciation, rent, interest, bad debts, legally deductible paid taxes, social insurance fund-raising, advertising fees, etc. Amortize the company's start-up expenses within a time limit; Depreciation; Losses and unexpected losses; Dividends among legal persons; R&D expenses, etc.
The items that can be credited include: special-purpose fuel and lubricating oil credit, research and development expense increase credit, foreign tax credit, property tax credit, etc.
Taxpayers of enterprise income tax are divided into domestic legal persons and overseas legal persons. Domestic legal persons refer to companies established or organized in the United States according to federal or state laws, including legal persons invested by the government. Legal persons other than domestic legal persons are foreign legal persons.
Domestic legal persons should pay taxes on their worldwide income, while foreign legal persons should pay taxes on their income related to their trade and operations in the United States, and on their income derived from the United States despite having nothing to do with their trade and operations in the United States during the tax year. Enterprise income tax adopts progressive tax rate.
References:
American tax system-Baidu Encyclopedia