2. Enterprises engaged in production, sales, repair and replacement generally have to pay value-added tax, and taxpayers of value-added tax are divided into general taxpayers of value-added tax and small-scale taxpayers. General taxpayers refer to enterprises with annual industrial income of 6.5438+0 million and annual commercial income of 6.5438+0.8 million. The general taxpayer's tax rate is 654.38+07%, which can offset the input tax on purchased goods. The value-added tax rate of small industrial enterprises is 6%, and that of commercial enterprises is 4%. Value-added tax is declared and paid in the national tax.
3 enterprises engaged in providing taxable services (catering, service, advertising, transportation, consulting, etc.). ), the transfer of intangible assets or the sale of real estate should pay business tax. The tax rate of business tax varies from 3% to 5% according to different industries, and 20% in individual industries, such as Internet cafes. Business tax is paid in local tax.
4. Enterprise income tax: it is a tax levied on enterprise profits, with a basic tax rate of 33% and two preferential tax rates of 18% and 27%. Taxable income (that is, profits recognized by tax authorities) is 33% above100000 yuan, 18% below 30000 yuan, and 27% between 300000 yuan and100000 yuan. There are two ways to collect enterprise income tax: approved collection and audit collection. Audit collection is to calculate the profit based on the income declared by the enterprise MINUS the relevant costs and expenses, and then multiply the profit by the corresponding tax rate to calculate the taxable amount. Approved collection means that regardless of your cost, the tax authorities directly multiply the income by a fixed tax rate (according to different industries), and the obtained amount is regarded as your profit, and then multiplied by the corresponding tax rate according to the amount. The approved levy is generally applicable to small enterprises with imperfect accounting. Enterprises established after June 65438+1 October1in 2002 shall pay enterprise income tax at the national tax. A sole proprietorship enterprise does not pay enterprise income tax, but pays individual income tax in local tax.
In addition, enterprises have to pay some additional taxes and small taxes. Urban construction tax and education surcharge are surcharges of value-added tax and business tax. As long as the latter is paid, the surcharge will be paid by multiplying the amount paid by the corresponding tax rate. Urban construction tax is divided into 7% (urban area), 5% (county and town) and 1% (other) according to the location of the enterprise, and the additional tax rate for education fee is 3%. Small taxes include stamp duty and property tax. In addition, the personal income tax of employees is withheld. These additional taxes and small taxes are paid in local taxes.
Question 2: What are the various taxes of the company and how to collect them separately 1? The taxes and fees paid mainly include:
National tax: value-added tax (general taxpayer 17%, small-scale 3%), according to your sales. In addition, most machinery exports are exempt from value-added tax and even given tax rebates. Corporate income tax, 25%, according to your profit.
Local tax: urban construction surcharge (7%) and education surcharge (3%). These two taxes are based on the value-added tax you actually pay. For example, the value-added tax you actually pay is 100 yuan, the urban construction fee is 7 yuan, and the algorithm for adding education fee is the same. Similarly, there is no need to pay export tax rebate. Stamp duty is determined according to specific projects, and the amount is not large. I don't want to say that I am interested in checking it myself. Personal income tax, mainly income from wages and salaries, is subject to nine levels of excessive progressive tax rate. You can check it yourself.
The rest of the tax depends on your business.
2. The general registered capital needs more than 500,000 yuan, which needs the approval of the Economic and Trade Commission. At the same time, it will be approved by the corresponding departments according to the specific projects you export. You can go directly to the Economic and Trade Commission for further consultation.
The annual inspection is just a formality.
If you have the ability to start an export-oriented company, you'd better find an accountant. The process of export tax rebate is quite complicated.
Personal opinion, for reference only.
Question 3: What taxes do domestic enterprises need to pay each year and what is the tax rate?
Belonging to the service industry, the main tax is business tax, which is paid according to the approved tax amount: (paying local tax)
1, main tax: pay 5% or 3% or 10% business tax according to income.
2. Additional taxes and fees
(1) Urban construction tax shall be paid at 7% of the business tax (5% in the county, 0/%in the township);
(2) The education surcharge is paid at 3% of the business tax;
(3) The local education surcharge is paid at 2% of the business tax;
(4) There are also reclamation fees and water conservancy construction funds calculated by provinces according to their operating income.
3. Pay 20% personal income tax according to the distributed dividends.
4. Pay enterprise income tax at 25% of the profits.
5. In addition, there are property tax (65438+ 0.2% of the original value), land use tax, stamp duty and automobile transportation tax.
II. Taxes paid by enterprises
You belong to business or processing industry, and the main tax is VAT 17%, which is levied according to the approved tax method:
1, main tax: small-scale taxpayers pay 3% value-added tax according to their income. (pay national tax). If it is recognized as a general taxpayer of value-added tax, the value-added tax payable = output tax-input tax.
2. Additional taxes and fees (payment of local taxes)
(1) Urban construction tax shall be paid at 7% of the paid value-added tax (5% in county, 0/%in villages and towns);
(2) The education surcharge is paid at 3% of the paid value-added tax;
(3) The local education surcharge is paid at 2% of the value-added tax;
(4) There are also reclamation fees and water conservancy construction funds calculated by sales revenue in each province.
3. Pay 20% personal income tax according to the distributed dividends. (Pay local taxes)
4. Pay enterprise income tax at 25% of the profits. (Pay national tax)
5. In addition, there are property tax (65438+ 0.2% of the original value), land use tax, stamp duty and automobile transportation tax. (Pay local taxes)
Question 4: What is corporate tax? There is no corporate tax in China.
Corporate tax in Singapore:
Companies need to pay "corporate tax". At present, the corporate tax rate payable by all companies is 20%.
tax revenue
Any income received or obtained by the company in Singapore shall be subject to income tax.
? Companies can be established/registered in Singapore or anywhere else.
Capital gains?
Capital income is not taxed. For example, a manufacturing enterprise sells its original factory for production, and the profits from selling the factory do not need to be taxed.
Question 5: How does the company pay taxes? What taxes are there, such as limited taxes? Divided into national tax and local tax, national tax is value-added tax, small-scale tax point is 3.3%, general taxpayer17%; If it is a local tax, it is generally 5.5%, but the advertising company has a cultural enterprise tax of 3%; In addition, there are many kinds of taxes, including income tax. You have a lot of knowledge in this field, such as Beijing. Click on the user name to help you.
Question 6: What are the taxes commonly used by enterprises? How much is the tax rate? Commonly used are 1, value-added tax: 3% on a small scale (since 2009), and general taxpayer 17%.
2. Business tax: 5% of the local tax invoice amount.
3. Urban construction tax: pay 1% of the sum of value-added tax, consumption tax and business tax.
4. Education surcharge: 3% of the sum of the three taxes (not required by foreign-funded enterprises).
5. Corporate income tax: 18% of the total profit (Shenzhen only, it seems to be 25% in the Mainland).
Answer the question for the first time, please advise!
Question 7: What is the difference between individual tax and enterprise tax? Personal tax: the threshold is 3500 yuan, {(total wages)-(five insurances and one gold)-(exemption amount) }X tax rate-quick deduction = personal income tax. Take the total salary of 5 105 yuan as an example, and five insurances and one gold 105 as an example {5105-105-3500} x 0.03-0 = 45 yuan.
Corporate tax: there are too many kinds, so I won't explain them in detail here. Because individuals, companies, group enterprises and different industries need different taxes. There are fixed taxes, value-added tax and so on.
Question 8: What taxes do enterprises have? Turnover tax:
1: value-added tax: tax rate (0%, 13%, 17%), main collection scope (selling, importing goods or providing processing, repair and repair services), collection authority (national tax), income attribution (central and local), and relevant legislation: "People's Republic of China (PRC) * *".
And its detailed rules for implementation
2. Consumption tax: tax rate (1. Fixed interest rate collection, 2. Quota collection), the main collection range (1. Tobacco, liquor, other liquor, liquor, cosmetics, skin care products, precious jewels and jade, firecrackers and fireworks, automobile tires, motorcycles and automobiles, 2. Yellow rice wine and beer
Liquor, gasoline, diesel oil), tax authorities (national tax), revenue attribution (central government), and relevant legislation: Provisional Regulations on Consumption Tax in People's Republic of China (PRC) and its detailed rules for implementation.
3. Business tax: tax rate (3%, 5%, 5%-20%), main collection scope (most labor services industries), collection authorities (national tax and local tax), income attribution (central and local), relevant legislation: Provisional Regulations of the People's Republic of China on Business Tax and its detailed rules for implementation.
Income tax:
1: enterprise income tax: tax rate (18%-33%), main collection scope (domestic and overseas income of enterprises), collection authorities (national tax and local tax), ownership of income (central and local), and relevant legislation: Provisional Regulations on Enterprise Income Tax in People's Republic of China (PRC) and its implementation details.
2. Income tax of foreign-invested enterprises and foreign enterprises: tax rates (10%, 15%, 20%, 24% and 33%), main collection scope (domestic and overseas income of foreign-invested enterprises and domestic income of foreign enterprises), collection authorities (national tax), ownership of income (central and local) and relevant legislation.
: People's Republic of China (PRC) Income Tax Law for Foreign-invested Enterprises and Foreign Enterprises and its detailed rules for implementation.
3. Personal income tax: tax rate (1. Nine levels of excess progressiveness: 5%-45%, 2. Five levels of excess progressiveness: 5%-35%, 3. 20%), the main acquisition range (1. Income from wages and salaries. Income from production, operation, contracting and leasing. Other income), the tax authorities
(Local tax), income attribution (local), relevant legislation: People's Republic of China (PRC) Individual Income Tax Law and its implementing regulations.
Resource tax category:
1: Resource tax: tax rate (fixed collection), main collection scope (six types of mineral resources and salt), collection authorities (national tax and local tax), income attribution (central and local), and relevant legislation: Provisional Regulations of People's Republic of China (PRC) on National Resource Tax and its implementation rules.
2. Urban land use tax: tax rate (0. 2- 10 yuan/m2), collection scope (land for cities, counties, towns and industrial and mining areas), collection authority (local tax) and income attribution (local). Relevant legislation: People's Republic of China (PRC) and the National Urban Land Use Law.
Provisional Regulations on Taxation
Special purpose tax:
1: urban maintenance and construction tax: tax rate (1%, 5%, 7%), main collection scope (tax base is payable value-added tax, consumption tax and business tax), collection authorities (national tax and local tax), income attribution (central and local), and relevant legislation: "People's Republic of China (PRC) * * and China Urban Maintenance"
Provisional regulations on construction tax and its implementing rules
2. Cultivated land occupation tax: tax rate (fixed at 1- 10 yuan/m2), main collection scope (cultivated land occupied by building or other non-agricultural construction), collection authority (local tax), income attribution (local), and relevant legislation: Provisional Regulations of the People's Republic of China on Cultivated Land Occupation Tax.
3. Adjustment tax for investment direction of fixed assets: tax rate (0%, 5%, 10%, 15%, 30%), main collection scope (see the tax rate table of this tax item for details), collection authority (local tax), income attribution (local) and relevant legislation: "People's Republic of China (PRC)".
Provisional regulations on adjustment tax for investment direction of fixed assets and its detailed rules for implementation.
4. Land value-added tax: tax rate (30%, 40%, 50%, 60% four-level excess rate), main collection scope (value-added amount obtained from the transfer of real estate), collection authority (local tax) and income attribution (local). Relevant legislation: Provisional Regulations of People's Republic of China (PRC) on Land Value-added Tax.
And its detailed rules for implementation
Property tax category:
1: Property tax: tax rate (1. 2%, 12%①), the main collection scope (city, county ... >>
Question 9: What are the main taxes paid by enterprises and what percentage? Mainly VAT! 3% for small-scale taxpayers and 0/7% for general taxpayers. Of course, there are urban construction tax, education fee and its surcharge, business tax and so on.
Hope to adopt