Difference between small-scale VAT taxpayers and ordinary taxpayers
1, identification condition difference:
(1), and the identification standard of small scale is annual VAT sales of 5 million yuan or less;
(2) Those whose annual VAT sales exceed 5 million yuan will be designated as general taxpayers.
value-added tax
The VAT rate varies according to its nature and different industries.
1, small-scale taxpayer
Small-scale taxpayers are subject to the levy rate, which is 3% for both goods and services (1% during the epidemic), and small-scale taxpayers are not allowed to deduct the input tax.
2. General taxpayer
(1), selling goods or providing processing, repair and replacement services, importing goods and providing tangible movable property rental services, the VAT rate is 13%.
(2) The VAT rate of transportation, construction, basic telecommunication services and agricultural products is 9%.
(3) Providing modern service industry services (except tangible movable property leasing services), including R&D and technical services, information technology services, cultural and creative services, logistics auxiliary services and forensic consulting services, with the VAT rate of 6%.
(4) The VAT rate for export goods, agricultural products and other special businesses is 0%.
(5) The labor dispatch company that collects the difference chooses 5% VAT rate.
Calculation formula of value added tax
VAT payable = sales excluding tax × collection rate
Sales excluding tax = sales including tax ÷( 1+ collection rate)
Basic example:
Company A is a small-scale VAT taxpayer. 2065438+In February 2009, RMB 4,800 was received from batch A products, and an ordinary VAT invoice was issued. How much value-added tax should I pay for this money?
Calculation steps: sales excluding tax =4800÷( 1+3%)=4660. 19 yuan
VAT payable =4660. 19×3%= 139。 8 1 yuan
The calculation formula is: tax payable = current output tax-current input tax.
Output tax = sales excluding tax × tax rate
Sales excluding tax = sales including tax ÷( 1+ tax rate)
2065438+April 2008, Company A charged a service fee1kloc-0/400 yuan for providing software services, issued a special VAT invoice, and paid the service fee 100000 yuan to Company B in the same month, and obtained a special VAT invoice, which was verified to be consistent. What is the value-added tax that Company A needs to pay in April?
Sales excluding tax =101400 ÷ (1+6%) = 95660. 38 yuan
Output tax =95660. 38×6%=5739。 62 yuan
Input tax =100000 ÷ (1+6%) × 6% = 5660. 38 yuan
VAT payable =5739. 62-5660。 38=79。 24 yuan
I. Definition of enterprise income tax
Enterprise income tax refers to an income tax levied on enterprises (resident enterprises and non-resident enterprises) and other income-generating organizations within the territory of People's Republic of China (PRC).
Two. Enterprise income tax rate
1, and the general enterprise income tax rate is 25%.
2. The annual taxable income of small and low-profit enterprises does not exceed 6,543,800 yuan, and the tax is reduced by 654.38+02. 5% is included in the taxable income, and the enterprise income tax is paid at the rate of 20%, and the tax amount is halved again, which is equivalent to the tax rate of 2. 5%; If the annual taxable income exceeds 6,543,800,000 yuan but does not exceed 3,000,000 yuan, it will be included in the taxable income at the reduced tax rate of 50%, and the enterprise income tax will be paid at the tax rate of 20%, which is equivalent to the tax rate of 654.38+00%.
3. The above-mentioned small-scale low-profit enterprises refer to enterprises engaged in industries that are not restricted or prohibited by the state, and meet the three conditions of annual taxable income not exceeding 3 million yuan, employees not exceeding 300 people and total assets not exceeding 50 million yuan.
Three, the calculation formula of enterprise income tax
1, payable enterprise income tax = current taxable income * applicable tax rate
Taxable income = total income-deductible item amount
The determination of taxable income of an enterprise refers to the total income of the enterprise minus the cost, expenses, losses and deductible items.
For example; Company A is a small and micro enterprise, and its taxable income in 20021year is 2.5 million yuan, so the enterprise income tax payable by this enterprise is:
1 and 1 income tax payable for the part below ten thousand yuan = 100× 12. 5%×20%=2。 Fifty thousand yuan
2, more than 1 ten thousand yuan but not more than 3 million yuan, the income tax payable =150 × 50% × 20% =150 thousand yuan.
3. The enterprise needs to pay enterprise income tax 17. 50 thousand yuan.
4. However, if the taxable income of enterprise 202 1 is 300. 0 10000 yuan, which is not applicable to the preferential policies for small and micro enterprises, and is subject to enterprise income tax in 300 yuan. 0 1 ten thousand yuan ×25%=75. 002500 yuan.
IV. Deduction and adjustment of enterprise income tax
1. The deduction standard for employee welfare expenses is 65438+ 04% of the total wages and salaries, and the excess will not be deducted.
2 business entertainment expenses shall be deducted according to 60% of the amount incurred, but shall not exceed 5‰ of the sales revenue of the current year.
3. Deduction of loss compensation. Taxpayers' annual losses can be made up by next year's income. If the income in the next tax year is insufficient, it can be made up year by year, but the longest period shall not exceed 5 years.
stamp tax
I. Definition of Stamp Duty
Stamp duty is a kind of tax levied on the act of signing books and obtaining legally effective certificates in economic activities and economic exchanges.
Secondly, the rate of stamp duty.
The common stamp tax rate table is as follows:
Three. Calculation formula of stamp duty
Taxable amount = the amount recorded in the tax payable certificate × the applicable tax rate.
Taxable amount = number of taxable documents × applicable tax standard
Four. Stamp duty preferential policy
Stamp duty is levied on small-scale VAT taxpayers at a reduced rate of 50% (excluding stamp duty on securities transactions).
individual income tax
Definition of individual income tax
Personal income tax is a kind of income tax levied by the state on the income of its own citizens, individuals living in its own territory and overseas individuals from its own country.
Second, the personal income tax rate.
Personal income tax rate
Three, wages as tax deduction
When wages and salaries are calculated as individual taxes, there are four basic deductions, including: basic deduction, special deduction, special additional deduction and other deductions determined according to law.
1. The basic deduction of expenses is a basic deduction, which is applicable to all employees and can be deducted by 5000 yuan/month.
2. Special deduction refers to the part borne by individuals in "three insurances and one gold" (basic old-age insurance, basic medical insurance, unemployment insurance and housing accumulation fund), and deduction is allowed.
3, special additional deduction, special additional deduction items include children's education, continuing education, housing interest or housing lease, serious illness medical care, support for the elderly and other six.
4. Other deductions determined according to law refer to other preferential policies and regulations decided by the State Council to reduce tax payment by deduction except the above-mentioned basic deductions, special deductions and special additional deductions.
Four or six special additional deductions
1. Personal income tax deduction for housing interest. The first set of housing interest expenses incurred by the taxpayer or his or her spouse alone or * * together with individual housing from commercial banks or housing accumulation funds for himself or his or her spouse to purchase housing in China shall be deducted according to the standard quota of 1000 yuan per month in the year when the interest actually occurs, and the deduction period shall not exceed 240 months. Taxpayers can only enjoy the first home interest deduction once. The first set of housing mentioned in this article refers to the housing that enjoys the first set of housing interest rate when buying a house. That is, the interest expenses of taxpayers buying houses can be deducted.
2. Special additional deduction for housing rent tax. Shenzhen can deduct 1.500 every month. Taxpayers and their spouses cannot enjoy the special additional deduction of housing interest and housing rent at the same time in a tax year.
3. Special deduction for children's education. The expenses related to the taxpayer's children receiving full-time academic education shall be deducted according to the standard of 1 000 yuan per child per month. The calculation time of deduction is: preschool education stage, from the month when the child reaches the age of 3 to the month before entering primary school. Academic education begins in the month when children receive full-time academic education and ends in the month when full-time academic education ends. Parents can choose to be deducted by one party according to the deduction standard, or they can choose to be deducted by both parties according to 50% of the deduction standard. The specific deduction method cannot be changed within a tax year.
4. Special additional tax deduction for supporting the elderly. If the taxpayer is an only child, it will be deducted according to the standard quota of 2000 yuan per month; If the taxpayer is a non-only child, he and his brothers and sisters will share the deduction of 2000 yuan per month, and the monthly share of each person cannot exceed 1 000 yuan. Can be divided equally, can also be agreed by the supporter, can also be designated by the dependents. If the distribution is agreed or specified, a written distribution agreement must be signed, and the specified distribution takes precedence over the agreed distribution. The specific allocation method and amount cannot be changed within a tax year. A supporter refers to a parent who has reached the age of 60 and a grandparent who has reached the age of 60 and whose children have passed away. The deduction standard for supporting an old man is 2000 yuan, and more than two people can only deduct 2000 yuan.
5. Special additional deduction for continuing education. The expenses for continuing education of Chinese taxpayers with academic qualifications (degrees) shall be deducted according to the monthly 400 yuan quota during the educational period of academic qualifications (degrees). The deduction period of continuing education with equivalent academic qualifications (degrees) cannot exceed 48 months. Taxpayers' expenses for continuing education of professional qualifications of skilled and technical personnel shall be deducted according to the quota of 3,600 yuan in the year of obtaining relevant certificates.
6, in a tax year, the taxpayer's medical expenses related to basic medical insurance, after deducting medical insurance reimbursement, personal burden (refers to the self-paid part within the scope of medical insurance catalogue) accumulated more than 15000 yuan, by the taxpayer in the annual final settlement, within the limit of 80000 yuan. Medical expenses incurred by taxpayers can be deducted by themselves or their spouses; Medical expenses incurred by minor children can be deducted by parents.
Verb (abbreviation of verb) personal income tax calculation formula
From June 20 19 to June 20 19, personal income tax is calculated on an annual basis. When withholding agents pay wages and salary income to individual residents, they need to calculate the withholding tax according to the "cumulative withholding method". The specific method is:
Accumulated withholding taxable income = accumulated income-accumulated tax-free income-accumulated expense deduction-accumulated special additional deduction-accumulated special additional deduction-accumulated other deductions determined according to law.
Current withholding tax amount = (accumulated taxable income withheld × withholding rate-quick deduction)-accumulated tax relief-accumulated withholding tax amount.
I hope the above content can help you. If in doubt, please consult a professional lawyer.
Legal basis:
Article 1 of the Provisional Regulations of People's Republic of China (PRC) Municipality on Value-added Tax
Units and individuals selling goods or processing, repair and replacement services (hereinafter referred to as services), services, intangible assets, real estate and imported goods within the territory of People's Republic of China (PRC) are taxpayers of value-added tax and shall pay value-added tax in accordance with these regulations.