1. For enterprises, the basic tax rate is 25%;
2. In a certain period of time, for the part where the taxable income of small-scale low-profit enterprises does not exceed1million, the calculation method is multiplied by 25% and then multiplied by the corresponding tax rate, and the specific calculation method is multiplied by 50% and then multiplied by the corresponding tax rate;
3. The recognized technologically advanced service enterprises or encouraged industrial enterprises established in Hengqin New District shall be multiplied by 15% and then multiplied by the corresponding tax rate;
4. For qualified third-party enterprises engaged in pollution prevention and control, the calculation method of enterprise income tax is as above. In addition, there are many preferential policies.
The formal sector needs to pay taxes, including value-added tax, urban construction tax, education surcharge, local education surcharge and enterprise income tax. If you are self-employed, you don't pay enterprise income tax, but you pay a tax on the income from production and operation. Well, depending on whether you collect by audit or by quota, you can enjoy the tax exemption policy of 654.38+ 10,000 yuan per month. If approved, you will not enjoy this policy. If you pay taxes regularly according to the quota, do self-employed individuals with fixed quotas also have to pay taxes? Self-employed people need to pay taxes. Self-employed individuals are small-scale VAT taxpayers, and the tax payment method is determined by tax:
1. Pay 5% of the turnover according to the operating income.
2. Additional taxes and fees
(1) Urban construction tax is paid at 7% of the paid business tax;
(2) The education surcharge is paid at 3% of the business tax;
(3) The local education surcharge is paid at 65438+ 0% of the paid business tax;
(4) Pay individual income tax according to the operating income of individual industrial and commercial households, and implement an excessive progressive tax rate of 5%-35%.
Legal basis:
Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Relevant Matters Concerning the Implementation of Preferential Policies to Support the Development of Income Tax for Small-scale and Low-profit Enterprises and Individual Industrial and Commercial Households.
I. Matters related to the policy of halving the income tax of small and meager profit enterprises
(1) The annual taxable income of small and low-profit enterprises does not exceed 6,543.8+0,000 yuan, and it is included in the taxable income at the reduced tax rate of 654.38+02.5%, and the enterprise income tax is paid at the reduced tax rate of 20%.
(II) The specific collection and management issues involved in the enjoyment of the above policies by small-scale low-profit enterprises shall be implemented in accordance with the relevant provisions of the Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Relevant Issues Concerning the Implementation of Inclusive Income Tax Reduction and Exemption Policies for Small-scale Low-profit Enterprises (No.2019).
Two. Matters related to the policy of halving individual income tax for individual industrial and commercial households
(1) On the basis of the current preferential policies, individual income tax will be levied at a reduced rate of 50% on the part of individual industrial and commercial households whose annual taxable income does not exceed 6,543,800 yuan. Individual industrial and commercial households can enjoy it no matter what collection method is adopted.
(2) Individual industrial and commercial households can enjoy it when paying taxes in advance, and their annual taxable income will be judged temporarily according to the situation at the end of the reporting period, and the annual final settlement will be calculated on an annual basis, with overpayment and underpayment. If individual industrial and commercial households obtain business income from more than two places, they need to combine the annual taxable income of individual industrial and commercial households when handling the annual summary tax return, recalculate the tax reduction and exemption, and refund more and make up less.
(three) individual industrial and commercial households in accordance with the following methods to calculate tax relief:
Tax exemption = (taxable income of individual industrial and commercial households does not exceed 6,543.8+0,000 yuan-tax exemption of other policies × taxable income of individual industrial and commercial households does not exceed 6,543.8+0,000 yuan ÷ taxable income of operating income )× (654.38+0-50%)
(4) Individual industrial and commercial households need to fill in the column of "Tax Reduction and Exemption" in the corresponding enterprise income tax return form, and attach the "Declaration Form for Tax Reduction and Exemption of Individual Income Tax". For individual industrial and commercial households declared through the electronic tax bureau, the tax authorities will provide preferential policies for tax reduction and exemption and pre-filling services for statements. The tax authorities shall pay taxes according to the reduced tax amount for individual industrial and commercial households with regular quota who implement simple declaration.
Three. On the cancellation of withholding and paying personal income tax on behalf of freight invoices.
For individual industrial and commercial households, sole proprietorships, partnerships and individuals, personal income tax will no longer be paid in advance when issuing VAT invoices for goods transportation. Owners of individual industrial and commercial households, investors of sole proprietorship enterprises, individual partners of partnership enterprises and other individuals engaged in cargo transportation business activities shall declare and pay personal income tax on their business income according to law.
Four. Implementation time and other matters
Articles 1 and 2 of this announcement shall come into effect from 2002 1 1 0/0/01day, and shall be terminated on February1day, 2022. Before the announcement of 200211,individual industrial and commercial households who have paid personal income tax on their operating income can automatically deduct the tax in the following month. If they can't fully deduct the tax in that year, they can apply for tax refund at the time of final settlement. You can also directly apply for refund of tax payable. Article 3 This announcement shall come into force as of April 1 20265438.