Including urban construction tax, education surcharge, local maintenance fee and other detailed subjects, which belong to local taxes and vary from region to region.
Generally around 10%. Specific tax items and tax rates should be consulted with the tax authorities.
The income tax is based on profits and the tax rate is 25%.
Extended data:
The income statement is a financial statement that reflects the operating results of an enterprise in a certain accounting period. At present, there are two commonly used profit statement formats in the world: one-step and multi-step
One-step method is to add up the total income of the current period, and then add up all the total expenses to calculate the current income at one time. Its characteristic is that the information provided is original data and easy to understand. Multi-step method is a method to calculate the net profit of various profits in multiple steps, which is convenient for users to compare and analyze the operating conditions and profitability of enterprises.
The income statement is a statement that reflects the operating results of an enterprise in a certain accounting period. Because it reflects the situation in a certain period, it is also called dynamic report. Sometimes, the income statement is also called income statement and income statement.
form
structure
The income statement usually has a title and a positive statement. Header indicates report name, preparation unit, preparation date, report number, currency name, measurement unit, etc. Positive statement is the main body of the income statement, reflecting various items and calculation processes that form operating results. Therefore, this statement was once called the income statement.
format
There are two forms of income statement: one-step income statement and multi-step income statement. One-step income statement is to list all the income of the current period together and then list all the expenses together, and subtract them to get the net profit and loss of the current period.
Multi-step income statement classifies the income, expenses and expenses of the current period according to their nature, lists some intermediate profit indicators according to the main links of profit formation, such as operating profit, total profit and net profit, and gradually calculates the net profit and loss of the current period.
Multistep type
In China, the income statement is multi-step, and each item is usually divided into two columns: the number of this month and the cumulative number of this year.
"Number of this month" column reflects the actual number of projects this month; When preparing the interim financial accounting report, fill in the accumulated actual figures in the same period of last year; When preparing the annual financial accounting report, fill in the accumulated actual figures of the previous year.
If the project name and content in the income statement of the previous year are inconsistent with the project name and content in this year's income statement, the project name and number in the income statement of the previous year should be adjusted according to the caliber of the year, and filled in the column of "Number of Previous Years" in this table. When preparing interim and annual financial and accounting reports, change the column of "number of this month" to the column of "number of last year".
The column "Cumulative number of this year" in this table reflects the cumulative actual number of each project from the beginning of the year to the end of the reporting period. The multi-step income statement mainly calculates the profit (or loss) of an enterprise in four steps.
The first step is to calculate the main business profit by subtracting the main business cost, main business tax and surcharge from the main business income; Step 2, calculate the operating profit according to the profit of the main business, plus the profit of other businesses, minus the sales expenses, management expenses and financial expenses;
Step 3, on the basis of operating profit, add net investment income, subsidy income and non-operating income, and subtract non-operating expenses to calculate the total profit; The fourth step is to calculate the net profit (or net loss) by subtracting the income tax from the total profit.
References:
Baidu Encyclopedia-Income Statement