A sole proprietorship enterprise only needs to pay VAT.
A sole proprietorship enterprise only needs to pay value-added tax, personal business income tax and additional tax, and personal business income tax can enjoy the approved levy, with the approved tax rate of 0.6% and the comprehensive tax rate of 1.66%. The invoice amount is limited to 5 million, and there is a notice of approval issued by the tax bureau, which shows the approval and collection in the tax system.
Two, a sole proprietorship enterprise approved levy approved example
For example, the annual turnover of a service company is 5 million yuan, and the cost is 1 10,000. Normal payment demand:
VAT: 5 million * 6% = 300,000.
Additional tax: 300,000 * 6 = 1.8 million.
Enterprise income tax: (5 million-1 ten thousand) * 25% = 1 ten thousand.
If the shareholder dividends are added: (5 million-13 1.8 million) * 20% = 736,300.
The total tax amount is: 300,000+1.8 million+1 10,000+736,300 = 2,054,300.
The tax rate reached 40%. After using the current preferential tax policies for planning, it is necessary to pay taxes: 5 million *1.66% = 83,000 yuan. Enterprises can directly and reasonably save taxes as high as197130,000.
legal ground
According to Article 14 of the Regulations for the Implementation of the Individual Income Tax Law of the People's Republic of China (Revised Draft for Comment), if individual industrial and commercial households, sole proprietorship enterprises, partnerships and individuals are engaged in other production and business activities and cannot provide complete and accurate tax information, their taxable income can be approved by the competent tax authorities. Accordingly, the collection methods of business income can be divided into two categories: audit collection and verification collection, which can be verified.
(1) Regular quota collection is mainly applicable to individual industrial and commercial households with small scale of production and operation, which can't meet the standards for establishing accounts stipulated in the Interim Measures for the Administration of Establishing Accounts for Individual Industrial and Commercial Households, as well as eligible individual enterprises and partnership enterprises.
(2) The collection of the approved taxable income rate is mainly applicable to individual industrial and commercial households, individual enterprises and partnerships that cannot accurately calculate the taxable income, but can accurately calculate the total income or costs and expenses.
(3) The approved collection rate, that is, directly based on the taxpayer's income, multiplied by the approved collection rate. The specific collection rate varies from region to region and industry.