What is the business scope and tax standard?

Business scope refers to the categories, varieties and service items that the state allows enterprises to produce and operate, which reflects the content and direction of enterprise business activities, is the legal boundary of the scope of enterprise business activities, and embodies the core content of enterprise civil rights capacity and behavior capacity. Generally speaking, the business scope has nothing to do with tax, but we can see whether it is necessary to pay some special business tax and consumption tax through the business scope. The Company Law stipulates that the business scope of an enterprise shall be stipulated in the articles of association, and shall not apply for registration beyond the business scope stipulated in the articles of association. The tax standard depends on the situation. Tax standard: 1. If the enterprise belongs to the service industry and its main tax is business tax, it shall be paid according to the approved tax method:1; Subject tax: 5% business tax is levied according to income (local tax is paid); 2. Surcharge tax (payment of local tax) (1) Urban construction tax is 7% of the paid business tax (5% for counties and towns) (2) Education surcharge is paid at 3% of the paid business tax; (3) The local education surcharge is paid at 65438+ 0% of the paid business tax; 3. Pay 20% personal income tax according to the distributed dividends. (paying local taxes) 4. Pay enterprise income tax at 25% of profits. (paying local taxes) 5. In addition, there are property tax (original value 1.2% or rent 12%), land use tax, stamp duty, travel tax and so on. (paying local taxes) 2. If the enterprise belongs to commerce or processing industry, the main tax is value-added tax, which is levied according to the approved tax amount: 1. Main tax type: 3% VAT is paid according to income, and the general taxpayer of VAT 17%. (Pay national tax) 2. Additional tax (payment of local tax) (1) Urban construction tax is paid at 7% of the paid value-added tax (5% in the county, 0/%in the township/kloc); (2) The education surcharge is paid at 3% of the paid value-added tax; (3) The local education surcharge is paid according to 65438+ 0% of the paid value-added tax; 3. Pay 20% personal income tax according to the distributed dividends. (paying local taxes) 4. Pay enterprise income tax at 25% of profits. (pay the national tax) 5. In addition, there are property tax (original value 1.2% or rent 12%), land use tax, stamp duty, travel tax and so on. (pay local tax).