After reading so many taxes, entrepreneurs don't have to panic, because for ordinary startup companies, only 6- 10 taxes are paid. Apart from the infrequent small taxes with low tax rates, there are only three kinds that ordinary entrepreneurs need to pay attention to, namely, value-added tax, enterprise income tax and personal income tax. Next, we will focus on you.
1, VAT
Value-added tax, as its name implies, is to tax the value-added amount, that is, to tax the difference between the bid and the seller, which can better eliminate the problem of double taxation and reduce the tax burden of enterprises to a certain extent. Value-added tax is the biggest source of fiscal revenue.
It should be noted that VAT taxpayers are divided into small-scale taxpayers and general taxpayers. The value-added tax of small-scale taxpayers is calculated according to the total business income, and only ordinary taxpayers are calculated according to the value-added amount. The following are the tax rates of two types of taxpayers:
Calculation formula:
General taxpayer: VAT = output × corresponding tax rate-input × corresponding tax rate.
Small-scale taxpayer: VAT = output ×3%
For example:
A production enterprise is a general taxpayer of value-added tax, and the tax rate is 13%. Enterprises buy a batch of goods at a price of 900,000 yuan, and sell them at a price of 6,543,800 yuan after processing (all excluding tax). Then the value-added tax that the enterprise needs to pay is: (100-90) ×13% =13000.
If the enterprise is a small-scale taxpayer, the value-added tax to be paid is100× 3% = 30,000.
At this time, ordinary taxpayers will pay less tax than small-scale taxpayers.
2. Enterprise income tax
In addition to value-added tax, corporate profits are subject to corporate income tax.
The calculation formula is: enterprise income tax = taxable income *25%.
If it is a "high-tech enterprise", it can enjoy 10% enterprise income tax reduction and pay 15% profit.
3. Personal income tax
Personal income tax is levied on individuals, and enterprises need to withhold and remit it. When it comes to personal income tax, almost everyone thinks that personal income tax should be paid if the salary exceeds 5,000 yuan, but the scope of personal income tax is much broader than this. "Income from wages and salaries" is only one of the scope of personal income tax.
As can be seen from the above table, personal income tax is widely taxed and the tax rate is generally high. When you don't start a business, start a company or sell real estate, only "salary income" may be related to you. Once you become an entrepreneur, you can no longer ignore other taxation items of personal income tax.
4. Other taxes
The above three taxes are the taxes that most enterprises can meet, and they are really "big taxes" for enterprises and fiscal revenue. In addition, additional taxes (urban maintenance and construction tax, education surcharge, local education surcharge), stamp duty and other "small taxes" are also common, but their tax burden level is low, the calculation is simple, and the tax planning space is small, so the shipbuilding industry need not worry.