Whether the company needs to pay taxes if it has no profits, because profits are related to income tax. If income tax is levied by auditing accounts, no income tax will be paid if there is no profit, and other taxes have nothing to do with profits.
The current tax rate is 16%, which is 1% lower than the previous 17%.
I. Scope of taxation
According to the Provisional Regulations on Value-added Tax in People's Republic of China (PRC) (hereinafter referred to as the Provisional Regulations on Value-added Tax), all sales of goods, provision of processing, repair and replacement services and import of goods in China belong to the scope of value-added tax collection.
1. Selling or importing goods
Goods refer to tangible movable property, including electricity, heat and gas. Selling goods refers to the paid transfer of ownership of goods. Compensation refers to obtaining money, goods and other economic benefits from the buyer.
2. Provide processing, repair and replacement services.
Processing refers to the entrusted processing of goods, that is, the entrusting party provides raw materials and main materials, and the entrusted party manufactures goods according to the requirements of the entrusting party and collects processing fees; Repair and repair refers to the business of repairing damaged and invalid goods and restoring them to their original state and function.
Extended data:
As VAT is subject to the system of tax deduction with special VAT invoices, it requires taxpayers to have a high level of accounting, which requires accurate accounting of output tax, input tax and tax payable.
But the reality is that many taxpayers can't meet this requirement, so the Provisional Regulations on Value-added Tax in People's Republic of China (PRC) divides taxpayers into general taxpayers and small-scale taxpayers according to their business scale and sound accounting.
general taxpayer
(1) Taxpayers who produce goods or provide taxable services are mainly taxpayers who produce goods or provide taxable services (that is, the annual sales of taxpayers' goods or provide taxable services account for more than 50% of taxable sales) and concurrently engage in wholesale or retail of goods, with annual taxable sales exceeding 500,000;
(two) engaged in the wholesale or retail business of goods, the annual taxable sales of more than 800 thousand yuan.
Small-scale taxpayer
(1) Taxpayers engaged in the production of goods or providing taxable services, and taxpayers whose main business is the production of goods or providing taxable services (that is, the annual sales of taxpayers' goods or services account for more than 50% of the annual taxable sales) and concurrently engage in the wholesale or retail of goods, with the annual taxable sales (hereinafter referred to as taxable sales) below 500,000 yuan (inclusive).
(2) Taxpayers other than those mentioned above have an annual taxable sales of less than 800,000 yuan (inclusive).
Baidu Encyclopedia-VAT