Tax payment situation of information consulting industry

What's the difference between a self-employed person and a company? What are the advantages and disadvantages of applying for self-employed individuals and companies? What are the advantages and disadvantages of applying for self-employment? What are the advantages and disadvantages of applying for a company? Compared with companies, self-employed individuals have the advantages of simpler application procedures, less expenses and relatively more flexible operation. Disadvantages are: the credibility and popularity are lower than that of the company, and it is not possible to sign the contract in the name of self-employed business license (while the company can sign the contract in the name of legal person). What's the difference between a company and a self-employed person? The difference between self-employed individuals and companies lies in: first, self-employed individuals do not enjoy preferential policies, have no investment risks, and do not need to keep accounts; In terms of taxation, self-employed individuals are not allowed to engage in import and export business. 3. In terms of segmentation rate, individuals are not allowed to apply for 17%, and only small-scale taxpayers (4%) are allowed. 2. A limited company has the following conditions: 65,438+0, with more than two shareholders. 2. Copy of property right and lease contract. 3. The registered capital of 500,000 yuan can be registered, and 17 can be applied. 4. The business scope and the proportion of shareholders' investment are good enough. The local industrial and commercial office applied for approval. Mingle-A few days later, the industrial and commercial office issued a notice of enterprise name approval-Capital verification office (capital verification)-Industrial and commercial office accepted (business license)-Public Security Bureau (seal)-Quality Supervision Bureau (organization code certificate)-. A, if your funds are in place at one time, you can apply for17%. B, when the company is established, you must recruit an accountant to file tax returns for the company every month. The biggest difference is that the self-employed run a loss, and you are responsible for all debts. If a limited company loses money, it may apply to the court for bankruptcy protection. For example, if you register a company with a registered capital of 500,000 yuan and you owe others 2 million yuan, you only need to pay back 500,000 yuan, which is protected by law. Others can't help you. The main difference is that the self-employed are generally estimated by the tax authorities according to their location, scale, number of employees and sales of goods. And then give tax. No matter how much they earn in the current month, whether they have income or not, they must pay taxes according to a fixed tax. However, the limited company requires enterprises to have sound accounting and bookkeeping, and pay taxes according to their declared income. If they have income, they won't pay. 2. Enterprises engaged in production, sales, repair and replacement generally have to pay value-added tax, and taxpayers of value-added tax are divided into general taxpayers of value-added tax and small-scale taxpayers. General taxpayers refer to enterprises with annual industrial income of 6.5438+0 million and annual commercial income of 6.5438+0.8 million. The general taxpayer's tax rate is 654.38+07%, which can offset the input tax on purchased goods. The value-added tax rate of small industrial enterprises is 6%, and that of commercial enterprises is 4%. Value-added tax is declared and paid in the national tax. 3 enterprises engaged in providing taxable services (catering, service, advertising, transportation, consulting, etc.). ), the transfer of intangible assets or the sale of real estate should pay business tax. The tax rate of business tax varies from 3% to 5% according to different industries, and 20% in individual industries, such as Internet cafes. Business tax is paid in local tax. 4. Enterprise income tax: it is a tax levied on enterprise profits, with a basic tax rate of 33% and two preferential tax rates of 18% and 27%. Taxable income (that is, profits recognized by tax authorities) is 33% above100000 yuan, 18% below 30000 yuan, and 27% between 300000 yuan and100000 yuan. There are two ways to collect enterprise income tax: approved collection and audit collection. Audit collection is to calculate the profit based on the income declared by the enterprise MINUS the relevant costs and expenses, and then multiply the profit by the corresponding tax rate to calculate the taxable amount. Approved collection means that regardless of your cost, the tax authorities directly multiply the income by a fixed tax rate (according to different industries), and the obtained amount is regarded as your profit, and then multiplied by the corresponding tax rate according to the amount. The approved levy is generally applicable to small enterprises with imperfect accounting. Enterprises established after June 65438+1 October1in 2002 shall pay enterprise income tax at the national tax. A sole proprietorship enterprise does not pay enterprise income tax, but pays individual income tax in local tax. In addition, enterprises have to pay some additional taxes and small taxes. Urban construction tax and education surcharge are surcharges of value-added tax and business tax. As long as the latter is paid, the surcharge will be paid by multiplying the amount paid by the corresponding tax rate. Urban construction tax is divided into 7% (urban area), 5% (county and town) and 1% (other) according to the location of the enterprise, and the additional tax rate for education fee is 3%. Small taxes include stamp duty and property tax. In addition, the personal income tax of employees is withheld. These additional taxes and small taxes are paid in local taxes.