For small-scale sole proprietorship enterprises, it is difficult to calculate the tax payable because of the weak general accounting work. Therefore, the tax authorities should proceed from the principle of strengthening tax collection and management, simplify the collection method, and adopt the method of approved collection or regular collection.
1。 Check, generally called "with tax". Generally, according to different industries, different comprehensive tax rates are determined, including most taxes (including income tax of sole proprietorship enterprises, but excluding personal income tax of employees), and the tax rate is about 10%. When calculating taxes, just multiply the sales revenue by the tax rate.
2。 Regular quota collection is generally called "fixed tax". It is determined by the tax authorities according to the specific conditions of taxpayers, and the comprehensive tax payable in each period remains unchanged for a certain period of time. Taxpayers only need to pay the bank (treasury) in full according to the approved tax amount within the prescribed time limit.
As for the actual tax payment method and tax rate (or quota), it needs to be approved by the competent tax authorities according to your specific situation after you complete the tax registration, which is generally not your choice. Of course, if your accounting work is sound (it needs the approval of the tax authorities), that is, if you turn into a normal taxpayer and implement the method of audit collection, then there is no difference between you and ordinary normal taxpayers (such as enterprises and institutions) in terms of tax payment.
If the tax rate is applied before the tax authorities have approved it, after the approval, the tax authorities will generally conduct liquidation, refund more and make up less. Therefore, you don't have to worry. The best thing you can do before the examination and approval is to strengthen communication with the tax authorities, so that they can make a more objective (or beneficial to you under legal conditions) judgment on the situation of your enterprise.