1. The business tax is paid at 5% of the service income provided;
2. Pay VAT according to the sales revenue of 17%, 6% and 4% (applicable to general VAT taxpayers, small-scale production and processing taxpayers and commercial enterprise taxpayers respectively).
3. Urban construction tax is paid at 7% of the sum of business tax and value-added tax;
4. Education surcharge is paid at 3% of the sum of business tax and value-added tax;
5. Local education surcharge is paid at 2% of the sum of business tax and value-added tax;
6. Stamp duty: the purchase and sale contract shall be stamped at three ten thousandths of the purchase and sale amount; Account books shall be paid according to 5 yuan/book (at the time of opening accounts every year); Pay in five ten thousandths of the sum of "paid-in capital" and "capital reserve" every year (pay in full in the first year and pay gradually thereafter);
7. Urban land use tax shall be paid according to the land area actually occupied (different places, XX yuan/square meter);
8. Property tax shall be paid at 70%* 1.2% of the original value of the own property;
9. Travel tax shall be paid by vehicle (different local regulations and different vehicle types have different tax amounts, XX yuan);
10. Pay enterprise income tax according to taxable income (adjusted profit): 18% applies to taxable income within 30,000 yuan (inclusive), 27% applies to taxable income between 30,000 yuan and 654.38+million yuan (inclusive), and 33% applies to taxable income above 654.38+million yuan.
1 1, personal income tax is withheld and remitted on wages.
Except for value-added tax and enterprise income tax (June 65438+1 October1newly established enterprise), all the above taxes are declared and paid to the local tax bureau.
Second, the tax declaration period
1, and the deadline for payment is when business tax, value-added tax, urban construction tax, education surcharge and personal income tax are equal to 10 of the following month;
2. The enterprise income tax payment period is 15 days after the quarter (10 days in the next month if the local tax authorities confirm monthly payment), and the final settlement period is 4 months;
3. Property tax, urban land use tax, vehicle and vessel tax, etc. , according to the time limit stipulated by the local tax authorities (generally twice a year, other provisions are different).
The deadline for payment is the last day. In case of rest day, it will be postponed for one day; In case of long holidays (Spring Festival, May 1st and 11th), it will be postponed according to rest days;
5. The late payment fee is charged at 5/10000 per day;
6. Those who fail to pay after being ordered by the tax authorities within a time limit may be fined.
One party's business evasion of tax payable belongs to the same debt of husband and wife. The joint debt of husband and wife is the debt owed by both husband and wife or one of them to the third person during the marriage relationship. Including the following aspects: (1) The property purchased by one party with a premarital loan has been converted into the joint property of husband and wife, and the debts arising from the purchase of these properties; (two) the debts incurred by the husband and wife for the family; (three) the debts incurred by the husband and wife jointly engaged in production and business activities, or the debts incurred by one party engaged in production and business activities, and the operating income is used for family life or shared by both husband and wife; (4) debts incurred by one or both spouses in treating diseases within the scope of legal obligations; (five) debts incurred by raising children; (six) debts incurred by supporting the elderly who have the obligation to support; (seven) debts incurred to pay the education and training expenses of one or both spouses; (eight) debts incurred to pay legitimate and necessary social communication expenses; (nine) the husband and wife agreement is regarded as the same debt; (ten) other debts that should be recognized as joint debts of husband and wife.
How much should I pay to start a business? First of all, you have to understand the relevant processes, and you have to go to the relevant departments to understand the corresponding policies and regulations. Mo Dao was punished, and you still have to suffer. Don't let redundant procedures hinder your entrepreneurial enthusiasm. Wang Anli, a college student who graduated for three years, rented a store in Taibai North Road, Xi. At the beginning of the transformation, he was fined 1000 yuan by urban management law enforcement personnel, and three law enforcement and toll collection personnel came in two days, which made Xiao Wang, who started his business, very confused: he didn't know how many fines and charges there were. If you are tossed several times, the cost of starting a business is obviously not enough.
Statement of law enforcement department
Under the influence of the international financial crisis, should college graduates be fined if they start their first business irregularly? In this regard, a * * * law enforcement department said that illegal operators should be treated equally, or they can be "specially treated" according to specific circumstances. The person in charge of the Legal Department of Xi Beilin District Urban Management Comprehensive Administrative Law Enforcement Bureau said that they also encourage entrepreneurship, but the requirements for operators should not be lowered. "Under special circumstances, those who violate the rules for the first time can be explained in time, corrected in time and dealt with slightly."
The relevant person in charge of the Legal Affairs Department of Xi City Administration for Industry and Commerce said that the industrial and commercial departments performed their duties according to law and promptly investigated and dealt with illegal acts within their jurisdiction. According to the relevant regulations of the State Council, if operating without a license, the industrial and commercial departments should consider the specific situation and deal with different illegal acts accordingly. "Compared with some coastal cities, the entrepreneurial environment in Xi is really poor." A related person from Xi' an said. In this regard, Xu Huimin, head of the comprehensive publicity group of Xi 'an Venture Office, said that in fact, in view of the entrepreneurial situation, Xi * * * has issued many policies to support entrepreneurship for all. Regarding the entrepreneurship policy for college students, Xu Huimin said that it would be "equivalent to the entrepreneurship of laid-off workers". For example, in terms of the speed of applying for a certificate, some fees should be reduced or exempted for handling special affairs. Xi 'an's entrepreneurial environment should be treated according to the specific situation. "People who violate the law should be treated equally. "However, it is not allowed to make things difficult for relevant functional departments." There are indeed cases where the quality of individual law enforcement personnel is poor. In this case, the entrepreneur can refuse to pay the fine and report it to the * * * department. "Xu Huimin said that entrepreneurs can't be fined for the first time without knowing it.
The environment is not relaxed to encourage entrepreneurship or empty talk.
According to the survey data of the Provincial Bureau of Statistics, the impact of the financial crisis on Shaanxi enterprises has gradually emerged. This year, the number of unemployed people in the province has reached 1 10,000, including 320,000 college students. Only about 300,000 jobs can be provided in the province every year, and the employment situation is not optimistic. In this regard, some experts pointed out that in 2009, the contradiction between job supply and demand in Shaanxi Province was prominent. In the future, young people such as college graduates will enter the era of self-employment. "College students have a lot of entrepreneurial intentions, but there are not many real entrepreneurs." Xu Huimin, head of the comprehensive publicity group of Xi Entrepreneurship Office, said that the beginning of Xi's encouragement of entrepreneurship for all people should be July 2007. So far, there is no specific statistical data about Xi college students' self-employment. According to relevant data, by February this year, the total amount of Xi 'an venture loan had reached 2 1 10,000 yuan, driving more than 30,000 entrepreneurs, including 3.4 million yuan for college students and 356 for college students. Similar to the situation in Wang Anli, on June 5438+ 10 last year, Li Yishan, a young man who started as a network consultant in Xi 'an Economic Development Zone, went to apply for a self-employed license and submitted relevant procedures according to the requirements of the other party. By the time he got the certificate, it was the end of last year. "People from the * * * department are often absent, but the time on the license plate shows the end of last year 10." Li Yishan said that when taking photos, the other party charged 100 yuan and did not issue any bills.
In this regard, Li Yishan pointed out that at present, * * * advocates entrepreneurship and has just opened a small company. According to the different business contents, it is divided into urban management, industry and commerce, quality supervision, health and epidemic prevention, environmental protection, fire protection and so on. There may be fees, about 10, and there are many unexpected or unnoticed law enforcement fines. Generally speaking, fees and fines vary from 2,000 yuan to 4,000 yuan. "Why do entrepreneurs always suffer in the entrepreneurial environment? Can you give entrepreneurs a more relaxed policy environment in the case of the cost of issuing a certificate and whether it can be punished? " Li Yishan said, otherwise, encouraging everyone to start a business will become empty talk. Outside a facade room of about 17 square meters, the rolling gate was half pulled, and Wang Anli (pseudonym) stood in the room, anxiously watching two decoration masters work. After the house is simply painted, Wang Anli will start selling fashionable women's clothes here.
The opening decoration will be fined first 1000 yuan.
The renovation began on April 7, but it was not smooth from the beginning. At 8 o'clock in the morning, two decoration masters began to work. An hour later, two people who claimed to be urban management law enforcement came in and asked for the relevant documents for decoration. "It is true that there is no decoration procedure in the store, and the other party will stop working." Wang Anli said, in addition to industrial and commercial, tax and other licenses, interior decoration has to go through the formalities, he really didn't know. Wang Anli, who was not in the store at that time, said that he met with law enforcement officers at noon, and the other party told him that he would either go through the construction procedures or accept a fine. According to the regulations, the fine amount is 1000 yuan to 3000 yuan. "At that time, I thought about doing business here, or I had to have a good relationship with law enforcement officers and pay a fine." Wang Anli said that after bargaining, the fine was determined to be 1 1,000 yuan.
He had only 1000 yuan on him and was going to buy shelves. He paid all the fines, but the other party didn't issue an invoice. "Through the relationship at home, the other party sent the bill in the afternoon." He said that thanks to these tickets, he was saved from being fined again. At 9 o'clock the next morning, two urban management law enforcement officers came to the store for inspection. When he said that he had been fined the day before, the other party didn't leave until he checked the bill. "I just breathed a sigh of relief. After two hours, another group of people came."
This time, the staff of the street office came and asked to pay the health fee: per square meter 10 yuan, calculated according to the indoor three-dimensional area. "This is probably 700 yuan." Wang Anli said helplessly that he could only "consult" with the neighborhood office. On April 6, when he took over the facade from the last tenant, the tenant told him that some fines and charges could be "discussed".
What are the penalties for interior decoration?
Wang Anli, 26, graduated from a university in Beijing three years ago, but has never found a formal job. At the beginning of April, he found a facade room for rent in Taibai North Road, Xi 'an. "This location is relatively mature, and the customer base is very young, which is suitable for selling fashionable women's wear." His parents were very supportive of this venture and gave him 60,000 yuan. With a little savings, opening a shop should be just right. He calculated an account for the reporter: the rent is 3000 yuan per month, and there is a three-month deposit at one time. These are only 1.2 million yuan. Due to the good location, air conditioning and decoration costs, the last tenant was given a transfer fee of 36 thousand yuan. The cost of simple decoration and shelf purchase is 4000 yuan. After that, it will be restocked, about 20 thousand yuan.
One of Wang Anli's puzzles is: "I don't know how many fines and charges there are. If you toss it several times, the cost is obviously insufficient. " Up to now, his transformation continues. But what he doesn't understand is that after the fine, there will be no urban management personnel to handle the decoration approval. Is law enforcement really a punishment? Confusion 2: There is no approval procedure for interior decoration. Can the urban management department impose a fine? In this regard, the relevant staff of the Legal Department of the Urban Management Comprehensive Administrative Law Enforcement Bureau of Xi 'an Beilin District said that if the interior decoration was not approved according to the regulations, it should be within the fine range.
According to the Regulations of Xi Municipality on Interior Decoration Management, which was implemented on May 1 2006, it is the interior decoration administrative department that carries out supervision and inspection. The Regulations on Comprehensive Administrative Enforcement of Urban Management in Xi, which came into effect in February this year, stipulates that urban management law enforcement departments can investigate and deal with the unauthorized construction of buildings and structures facing the street and the behaviors that affect the city appearance and environment during construction according to the provisions of laws, regulations and rules on urban and rural planning and construction market management, but it does not explicitly mention "interior decoration". "When will be chengguan check? When will the urban construction department check? The authorization of relevant files is not clear. " Wang hong, director of Hongzhen Law Firm, said that if the appearance of the city is not affected, the management methods such as fines adopted by urban management will easily lead to misunderstanding.
Puzzle 3: Does interior decoration affect the city appearance? According to the Regulations on Comprehensive Administrative Enforcement of Urban Management in Xi, the urban management law enforcement department shall impose administrative punishment within the legal scope according to the harmful consequences caused by illegal acts and the subjective fault of the violator; If the violation is minor and has not caused harmful consequences, no administrative punishment shall be imposed and corrected in time.
Xi's preferential policies for college students' entrepreneurship.
Tuition fee remission
Tax authorities: Enterprises founded by graduates of ordinary colleges and universities shall be exempted from business tax for their income from technology transfer, technology development and related technical consultation and technical services; High-tech enterprises founded by graduates of ordinary colleges and universities in the National High-tech Industrial Development Zone shall be exempted from enterprise income tax for 2 years from the profit-making year; After the tax exemption expires, the enterprise income tax will be levied at the reduced rate of 15%. Industry and Commerce Department: College students who engage in self-employment within 5 years after graduation (except for industries restricted by the state) will be exempted from various administrative fees such as registration, management and licensing within 3 years. At the same time, it is stipulated that when college graduates apply for industrial and commercial registration, they only need to submit a valid house lease contract, allowing college graduates to use their own or leased houses as business premises.
Loan preference
On February 30th, last year, 65438, Xi * * * issued the Guiding Opinions on Supporting College Students' Self-employed Loans (Trial), which stipulated that the eligible loan amount for college students should be determined according to the actual capital demand of entrepreneurial projects, and in principle it should not exceed 500,000 yuan. In addition, Xi 'an has set up a loan fund for 50 million college students to encourage them to start their own businesses. Labor department: carry out demonstration projects, set up 13 small loan guarantee centers in districts and counties, and change the audit from labor, guarantee and bank to three joint audit offices, with a loan amount of 30,000-50,000 yuan, which can be relaxed to 80,000 yuan in special circumstances; Partnership college students (generally no more than 10) can borrow less than 300,000 yuan. The labor department recognizes that college students' entrepreneurial projects are meager profits and can be fully discounted. Our reporter Chen Intern Zhao
The above content is for reference, and I hope it will help you.
What taxes should a limited partnership pay? What is the tax payment period? Thank you 1, business tax
2, education surcharge, urban construction tax
Step 3 stamp duty
4. Individual income tax of investors
The first three are reported monthly, the fourth quarterly, and the first three are reported together at the end of March, June, September and 65438+February.
Of course, what taxes should be paid for debt-to-equity swaps between enterprises? As long as the capital account is increased, stamp duty will be paid for whatever reason, and tax exemption is no exception.
What taxes do you need to pay for the overall transfer of enterprises? Reply of State Taxation Administration of The People's Republic of China on the issue of not levying VAT on the transfer of all property rights of enterprises
"(Guo [2002] No.420) stipulates that according to the Provisional Regulations on Value-added Tax and its detailed rules for implementation, the scope of collection of value-added tax is to sell goods or provide processing, repair and replacement services and import goods. Transferring all the property rights of an enterprise is an act of transferring the assets, creditor's rights, debts and labor force of the enterprise as a whole. Therefore, the transfer of taxable goods involved in the transfer of all property rights of enterprises does not belong to the scope of VAT taxation, and VAT is not levied. Official Reply of State Taxation Administration of The People's Republic of China on the Issue of No Business Tax on Enterprise Property Right Transfer
(Guo [2002]165) stipulates that according to the Provisional Regulations on Business Tax and its implementation rules, the scope of business tax collection is the act of providing taxable services, transferring intangible assets or selling real estate with compensation. The transfer of enterprise property rights is the overall transfer of enterprise assets, creditor's rights, debts and labor, and its transfer price is not only determined by the value of assets, but also completely different from the behavior of enterprises selling real estate and transferring intangible assets. Therefore, the transfer of enterprise property rights does not belong to the scope of business tax collection, and business tax should not be levied. Of course, the transfer of intangible assets involved in enterprise property rights is also exempt from business tax.
Income from the transfer shall be subject to enterprise income tax.
What is the difference between doing business and doing business? Fast-forward and fast-out, make a shot and change places. If there is an opportunity, I will do it for a few more years, with less capital investment, and I can transform at any time. The essential difference between doing business and doing business is that doing business is an opportunity and doing business is an ability, which is very different.
What taxes should the financial industry pay? Financial insurance refers to financial insurance business. The collection scope of this tax item includes finance and insurance. The financial and insurance industry mainly needs to pay business tax, urban maintenance and construction tax and education surcharge.
(1) business tax
According to the regulations, the taxable turnover of the financial industry includes: loan interest, financial leasing income, financial commodity transfer income and fee income from financial services such as financial brokerage.
(2) Urban maintenance and construction tax
The tax basis of urban maintenance and construction tax is the business tax actually paid by taxpayers. The tax rates are 7%, 5% and 1% respectively. Calculation formula: tax payable = business tax × tax rate. Taxpayers in different regions implement different tax rates.
(3) education surcharge
The tax basis of education surcharge is the actual business tax paid by taxpayers, and the surcharge rate is 3%. The calculation formula is: education surcharge payable = business tax payable × tax rate.
(4) The enterprise income tax of the financial industry shall be uniformly paid by the state tax authorities.
(5) Property tax
If the enterprise has property rights, it needs to pay property tax; Enterprises with land use rights need to pay urban land use tax; Units belonging to "foreign-invested enterprises or foreign enterprises" shall pay urban property tax and land use fees of foreign-invested enterprises. Property tax is a tax levied on domestic units and individuals with property rights in cities, counties, towns and industrial and mining areas according to the original value of property tax or rental income. There are two ways to calculate the taxable amount of property tax: one is based on the original value of the property; One is the rent based on real estate. The calculation formula is: annual tax payable = original value of the property (appraised value) *( 1- deduction rate) * 1.2% annual tax payable = rental income of the property * 12%.
(6) Urban land use tax
Urban land use tax is a kind of tax levied on units and individuals who have the right to use land in cities, counties, towns and industrial and mining areas according to the actual occupied land area. Annual tax payable = ∑ (land area at all levels * corresponding tax amount).
(7) Urban real estate tax
Urban real estate tax is a tax levied on foreign-invested enterprises, foreign enterprises and individuals with property rights and compatriots from Hong Kong, Macao and Taiwan according to the original value of the property. Urban real estate tax is calculated according to the original value of the property, and there are two tax rates: if the property is calculated according to the original value, the applicable tax rate is1.2%; If the tax is calculated according to the rental income, the applicable tax rate is 18%. The calculation formula is: annual tax payable = tax basis * applicable tax rate.
(8) Land use fees of foreign-invested enterprises
The land use fee of foreign-invested enterprises is a fee levied on foreign-invested enterprises that use land (except those that obtain the land use right by means of transfer) according to the geographical location and remoteness of the enterprises, the prosperity of the lots and the perfection of infrastructure. According to the actual land occupied by foreign-invested enterprises and the applicable unit standard of land use fee, the calculation formula is: payable land use fee = occupied land area * applicable unit standard.
(9) Vehicle and vessel use tax
Those who own automobiles, bicycles and other motor vehicles and non-motor vehicles must also pay the corresponding vehicle and vessel use tax, and foreign-invested enterprises or foreign enterprises shall pay the vehicle and vessel use license tax. Vehicle and vessel use tax is a kind of property behavior tax levied on vehicles driving on public roads and ships sailing in domestic rivers, lakes or territorial ports according to the type, tonnage and prescribed tax amount. The calculation formula is: passenger car tax payable = taxable vehicles * unit tax = vehicle load or net tonnage * unit tax = motorcycle tax payable = taxable vehicles * unit tax.
(10) Vehicle and Vessel License Tax
Vehicle and vessel license tax is a kind of property behavior tax levied on foreign-invested enterprises, foreign enterprises and other economic organizations, representative offices in Beijing, foreign individuals, Hong Kong, Macao and Taiwan compatriots according to types, tonnage and prescribed tax amount. The calculation formula is: passenger car tax payable = taxable vehicles * truck unit tax payable = vehicle deadweight or net tonnage * motorcycle unit tax payable = taxable vehicles * unit tax.
(1 1) stamp duty
Stamp duty is a kind of voucher tax with behavioral nature, which is levied on all kinds of vouchers listed in the provisional regulations on stamp duty in economic activities and economic exchanges. It is divided into ad valorem tax and specific tax. Tax payable = tax amount * tax rate, tax payable = number of vouchers * unit tax amount. 1, the loan contract signed by the finance department directly with the user will not be discounted for the time being; Where a financial unit is entrusted with a loan, the loan contract signed by the financial unit and the user unit shall be stamped as required. 2. Inter-bank borrowing mentioned in the table of stamp tax items and tax rates refers to the mutual financing of short-term funds between banks and non-bank financial institutions according to the provisions of the national credit system. Inter-bank lending contracts are not tax vouchers and are not stamped. 3. The basis for determining the interbank lending contract is the Notice of the People's Bank of China on Printing and Distributing the Trial Measures for the Administration of Interbank Lending (Yinfa (1990) No.62). All interbank lending contracts signed in accordance with the prescribed interbank lending period and interest rate shall not be sealed; Who do not meet the conditions, according to the loan contract for decals. 4. The account books set up by institutions at all levels of the People's Bank of China for managing the treasury business and entrusting institutions at all levels of specialized banks to act as agents for the treasury business are not the account books for accounting the bank's own business, and are not stamped.
(twelve) the enterprise burden of real estate, need to pay the deed tax in a timely manner.
Deed tax is a tax levied on units and individuals who undertake land use rights and house ownership when transferring land and house ownership in People's Republic of China (PRC). Taxable amount = real estate transaction price or appraisal price * tax rate.
(XIII) Individual income tax
Personal income tax is a tax levied on taxable income obtained by individuals. The unit or individual who pays the income is the withholding agent of personal income tax, and it is the legal obligation of the withholding agent to withhold and remit personal income tax in accordance with the provisions of the tax law.
What taxes and fees should be paid for the acquisition of bankrupt enterprises? The acquisition of bankrupt enterprises only involves the deed tax paid when handling the real estate license and land expropriation. The tax rate is generally 3%, which varies from place to place. The transfer fee is not much, and the charging standards vary from place to place.
What should China enterprises pay attention to when doing business with British enterprises? The first thing is honesty. This is what British companies value most.
In addition, the price should be realistic and reasonable.
The British are rather rigid and don't like such bargaining.
The third is to pay attention to etiquette. There should be certain norms in manners and dress.