The business scope covered by e-commerce includes: information transmission and exchange; Pre-sales and after-sales service; Online transactions; Online payment or electronic payment; Transportation; Form a virtual enterprise.
E-commerce should pay taxes as long as it has business income. The main tax obligations that individual sellers should bear include value-added tax and personal income tax, while enterprise sellers should pay value-added tax and enterprise income tax.
What taxes do e-commerce companies have to pay?
1. VAT = commodity sales revenue (excluding tax) *3% (small-scale taxpayer, monthly statement); VAT = commodity sales revenue (excluding tax) * 13% (VAT general taxpayer, monthly statement);
2. Urban construction tax payable = VAT payable *7% (monthly report);
3. Education surcharge payable = VAT payable *3% (monthly report);
4. Dike protection fee: operating income *0.02% (not collected in some places) (monthly report);
5. Income tax = total profit * tax rate of 25% (quarterly); (The income tax rate of qualified small-scale low-profit enterprises is 20%. Small-scale low-profit enterprises refer to enterprises engaged in industries that are not restricted or prohibited by the state and meet the following conditions: industrial enterprises, with an annual taxable income of no more than 300,000 yuan, no more than 100 employees and total assets of no more than 30 million yuan; For other enterprises, the annual taxable income does not exceed 300,000 yuan, the number of employees does not exceed 80, and the total assets do not exceed 6.5438+million yuan), and the general business tax rate is 5%. Personal income tax (monthly report); Withholding and remitting, regardless of whether the salary exceeds 2000 yuan, all employees must declare in full. Personal income tax should be paid (the personal taxable amount calculated according to personal salary, the balance after deducting tax-free "five insurances and one gold" and other items that should be borne by individuals, and then deducting the allowable deduction of 2000 yuan, is the taxable income. Personal income tax payable = taxable income * applicable tax rate-quick deduction.
What businesses of e-commerce need to pay taxes? Bian Xiao believes that the tax that e-commerce should pay should be consistent with the offline entity sales, because the only difference between it and the entity is the store. However, corporate sellers and individual sellers pay different taxes, and the way of doing accounts is naturally different.