The establishment of the company
Pay stamp duty on business books
Income generation
Pay business tax, urban maintenance and construction tax, education surcharge and local education surcharge.
yield a profit
Pay enterprise income tax
The salary of the company's internal staff is greater than 3500.
Withholding and paying personal income tax.
Taxes payable by labor dispatch companies include business tax and urban construction tax.
Education surcharge, stamp duty, travel tax, real estate tax, enterprise income tax and withholding personal income tax. The labor dispatch company that conducts monthly summary audit shall make a "balance sheet" and a "profit and loss statement" in the accounting statements; The column of value-added tax includes "Detailed List of Value-added Tax Declaration (30 lines need to be filled in by yourself)" and "Schedule 1, 2, 3 and 4", with seven tables in total. (including comprehensive tax return and enterprise income tax (b) report).
Enter the first line directly into the total income of last quarter, and the income tax amount automatically paid by the tax rate system will come out. Class B of enterprise income tax means that enterprise income tax is approved and collected. There are two kinds, either by income or by cost, depending on whether income or cost is displayed on your website. The system will calculate your taxable amount according to the profit rate of the figures you fill in.
If the tax is levied according to the income audit, fill in your quarterly income column, and fill in the taxable income rate as approved by the tax authorities. Multiplying the two is your taxable income, and then fill in the tax rate of 25%. Taxable income multiplied by your taxable amount. If it is recognized as a small and meager profit enterprise, fill in the taxable income multiplied by 5% in the tax deduction column, and then subtract the taxable amount of the last month of this year. If it is levied according to the cost, fill in the cost and the taxable income rate is the same as above. Divide the cost by 1 subtract the taxable income rate and multiply it by the taxable income rate, which is your taxable income. The following filling method is the same as above.
Labor dispatch companies, reasonable tax avoidance: Labor dispatch companies are still relatively new industries, and the requirements of local tax bureaus may be different. You'd better communicate with the tax bureau first. As far as I know, there are generally two ways to deal with it:
One way is to take all the wages, insurance and dispatch fees received as income, and then take the wages and insurance fees paid as costs, and pay taxes according to the difference between them as the business tax in the tax basis. In this way, when all the articles of the employer are collected, the business invoice is issued in full, and the expenditure is the same as that of the general enterprise;
The second method is to take the collected labor dispatch fee as income, and the others will be collected and paid on their behalf. When it is received, it is credited to the current account, and the income is directly used as the tax basis for business tax payment. In this way, the business invoice can be issued when collecting the labor dispatch fee of the employing unit, and the settlement receipt can be issued when collecting the fees collected and paid by other employing units.