How do small and micro enterprises declare?

No special application is required, as long as the conditions (number of employees, total assets, profits, etc.) of small and low-profit enterprises pass the final settlement audit and are not non-resident enterprises. If the income tax is directly reduced by 20%, the income after tax adjustment is less than 60,000 (20 1 1 is 30,000), and the income can be halved.

A taxpayer runs the catering industry, with a monthly turnover of1/kloc-0.9 million yuan and a business tax rate of 5%. Urban construction tax (7%), education surcharge (3%) and local education surcharge (2%) shall be paid according to the payable business tax.

In this way, 950 yuan should pay business tax, including urban construction tax of 66.50 yuan, education surcharge of 28.50 yuan and local education surcharge of 19 yuan. The corresponding items of tax reduction or exemption shall be filled in column 9 of the local comprehensive tax return or column 1 1 of the local general tax return.

Extended data:

According to the provisions of Article 32 of the Detailed Rules for the Implementation of the Law on the Administration of Tax Collection, taxpayers who enjoy tax reduction or exemption shall file tax returns in accordance with regulations during the period of tax reduction or exemption. At present, the state temporarily exempts small-scale VAT taxpayers and business tax taxpayers with monthly sales of less than 20,000 yuan from VAT and business tax, which is a tax reduction measure to support the development of small and micro enterprises, but the tax reduction rate is higher and the tax payable is reduced to zero. Therefore, normal tax returns should be made during the tax return period.

Turnover refers to the sum of the price and other expenses charged by taxpayers for providing taxable services, transferring intangible assets or selling real estate. According to Article 15 of the Provisional Regulations of the People's Republic of China on Business Tax, if a taxpayer takes 1 month or 1 quarter as a tax period, it shall file a tax return within 15 days from the expiration date.

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