2. Urban construction tax =100,000 * 5% * 7% = 350 yuan.
3. Education surcharge =100000 * 5% * 3% =150 (yuan).
4. Dike fee = 100000 * 0. 1% = 100 (yuan).
5. Income tax =( 100000- cost-5000-350-150-100) * 25%.
Company profit 10w, subject to business tax, urban construction tax, education surcharge, embankment fee and income tax.
Taxes are as follows:
1, business tax =1ten thousand * 5% = 5000 yuan.
2. Urban construction tax =100,000 * 5% * 7% = 350 yuan.
3. Education surcharge =100000 * 5% * 3% =150 (yuan).
4. Dike fee = 100000 * 0. 1% = 100 (yuan).
5. Income tax =( 100000- cost-5000-350-150-100) * 25%.
Taxable income is the total income of an enterprise in each tax year, after deducting non-taxable income, tax-free income, various deductions and losses allowed to make up in previous years.
How to calculate the tax rate?
The personal income tax exemption amount is 5000 yuan, and the specific calculation formula for paying individual tax is: monthly taxable income = pre-tax income -5000 yuan (threshold)-special deduction (three insurances and one gold, etc.). )-special additional deduction-other deductions determined according to law; Tax amount = monthly taxable income * tax rate-quick deduction.
Special deductions include basic old-age insurance premium, basic medical insurance premium, unemployment insurance premium and housing accumulation fund. ; Special additional deductions include children's education, continuing education, housing loan interest or housing rent, support for the elderly and serious medical expenses. Other deductions determined according to law include donations. Other deductions determined according to law include donations, etc.
Among them, the monthly deduction standard of housing loan interest is 1000 yuan, and the longest deduction time is 240 months, which can be deducted by one or both spouses in proportion; The deduction standard of housing rent is from 800 yuan to 1500 yuan per month. Different cities have different deduction standards, which are generally divided according to the population of the city.
The collection scope of personal income tax includes wages, salaries, royalties, business income, labor remuneration, interest, dividends, bonus income, property lease income, property transfer income, accidental income and other income.
I hope the above content can help you. Please consult a professional lawyer if you have any other questions.
Legal basis: Enterprise Income Tax Law of People's Republic of China (PRC).
Article 27 The following income of an enterprise may be exempted from or reduced from enterprise income tax:
(1) Income from agriculture, forestry, animal husbandry and fishery projects;
(two) the investment and operating income of public infrastructure projects supported by the state;
(three) income from engaging in qualified environmental protection, energy saving and water saving projects;
(4) Income from qualified technology transfer;
(5) Income as stipulated in the third paragraph of Article 3 of this Law. Article 54 Enterprise income tax shall be paid in advance in monthly or quarterly installments.
An enterprise shall, within 15 days after the end of the month or quarter, submit a tax return for prepaying enterprise income tax to the tax authorities and pay taxes in advance.
The enterprise shall, within five months after the end of the year, submit the annual enterprise income tax return to the tax authorities for final settlement and settlement of the tax refund.
When an enterprise submits an enterprise income tax return, it shall attach financial and accounting reports and other relevant materials in accordance with the regulations. Article 55 Where an enterprise terminates its business activities in the middle of a year, it shall, within 60 days from the actual date of termination, handle the final settlement of enterprise income tax for the current period with the tax authorities.
Before going through the cancellation of registration, an enterprise shall declare its liquidation income to the tax authorities and pay enterprise income tax according to law.