The detailed explanation is as follows:
The operating department is an organization within the company, and it is a non-independent accounting organization. You can't calculate taxes by your own department. Since you don't have a tax registration certificate, it is impossible for you to pay taxes yourself. Taxes are paid by the company (or head office).
As an independent legal person, a limited company has a tax registration certificate and independent accounting, and has to pay various taxes, including enterprise income tax.
First, the basic tax of enterprises:
Business tax is paid at 5% of the service income provided; Pay VAT according to 17%, 6% and 4% of sales revenue.
II. Individual income tax:
Sales of goods are subject to 4% value-added tax and services are subject to 5% business tax.
At the same time, urban construction tax and education surcharge are paid according to the sum of value-added tax and business tax paid.
You also need to pay about 2% personal income tax.
Extended data:
Tax is the abbreviation of tax. There are broad sense and narrow sense. In a broad sense, taxation refers to taxation based on state power and participates in all the work in the whole process of national income distribution.
Including the research, formulation, publicity, implementation and enforcement of tax principles and policies; The establishment, adjustment, revision, reform, improvement, publicity, interpretation, consultation and implementation of the tax legal system; In a narrow sense, taxation generally refers to the collection and management of taxation.
References:
Tax _ Baidu Encyclopedia?