1. Is there any tax preference for a wholly-owned natural person enterprise?
Preferential tax policies for sole proprietorship enterprises:
1, VAT: 3%
2. When the individual income tax is approved: 1.5% (the highest in a small range is 1.5%).
3. Surcharge tax is 0.075% (VAT is 5%, and small enterprises are halved).
4. Sole proprietorship enterprises are exempt from enterprise income tax, with flexible business model and low total tax burden, which is basically between 4.95%-5. 17% after tax depression support.
For example, some modern service industries, medical consulting industries, enterprise management consulting, marketing planning, architectural design, technical services, information consulting, conferences and exhibitions, and various design services. With low cost and high profit, it is most appropriate to use a sole proprietorship enterprise to verify and collect the enterprise income tax.
(1) Choose a park with preferential tax policies and register a sole proprietorship enterprise.
(2) Divert or outsource the business that it is difficult for enterprises to obtain input tickets to newly registered sole proprietorship enterprises.
(3) The annual sales of a sole proprietorship enterprise shall be controlled below 5 million yuan, that is, the status of a small-scale VAT taxpayer shall be maintained. If the business volume of the enterprise is large, you can choose to register more sole proprietorship enterprises for business diversion.
2. What taxes should a wholly foreign-owned natural person enterprise pay?
A sole proprietorship enterprise may collect value-added tax, consumption tax, business tax, urban maintenance and construction tax, education surcharge, resource tax, vehicle purchase tax, stamp duty, property tax, land use tax, vehicle and vessel tax, land value-added tax, deed tax and personal income tax.
1. A sole proprietorship enterprise needs to pay personal income tax.
According to the current tax law, a sole proprietorship enterprise pays personal income tax instead of enterprise income tax, and the excessive progressive tax rate of 5% to 35% is applicable.
Taxable income = current month (period) sales income rate =160220.09 * 5% = 8011yuan taxable income = taxable income applicable tax rate-quick deduction.
2. A sole proprietorship enterprise should also be taxed according to its business: if it sells production goods or repairs and repairs services, it should pay value-added tax (national tax), and the tax rate is 4% (industrial) or 6% (commercial); If it belongs to other service industries, it is necessary to pay business tax (local tax). The tax rate varies from 3% to 5% according to different industries, and it is 20% for individual industries to Internet cafes.
3. There are also some additional taxes: the education surcharge of urban construction tax is a special surcharge of value-added tax and business tax. As long as value-added tax and business tax are paid, urban construction tax and education surcharge must be paid according to a certain proportion.
4. Local taxes also levy some small taxes: stamp duty, property tax, etc.
Most taxes are not levied on profits, so it doesn't matter whether you lose money or not.
Three, the tax declaration process of wholly-owned natural person enterprises
Open the homepage of State Taxation Administration of The People's Republic of China Online Tax Service Hall, and click: Online Tax Service Hall-Direct Login-Login to My Tax Hall. Enter taxpayer identification number-select login identity (legal person, financial personnel, tax collector, owner)-send verification code-enter mobile phone verification code-login note:
1, the verification code only needs to be sent once. If the mobile phone number is inconsistent with the mobile phone number registered by the IRS, you must change the mobile phone number at the tax service hall to receive the verification code.
2. The first time you use the online tax service hall, you need to open the "online (electronic) declaration". How to open it: after logging into the online tax service hall, click: I want to register-select the tax declaration method-select "online (electronic) declaration" and click Next to confirm.
Sole proprietorship enterprises enjoy tax benefits such as value-added tax, personal income tax verification and exemption from enterprise income tax.
Legal objectivity:
People's Republic of China (PRC) Individual Income Tax Law Article 1 Individuals who have domicile or no domicile in China and have resided in China for a total of 183 days in a tax year are individual residents. Individual income tax shall be paid in accordance with the provisions of this Law on income obtained by individual residents from inside and outside China. Individuals who have neither domicile nor residence in China, or who have lived in China for less than 183 days in a tax year, are non-resident individuals. Income obtained by non-resident individuals from China shall be subject to individual income tax in accordance with the provisions of this Law.