The reference answer is as follows:
I turnover tax
It mainly includes value-added tax, business tax, urban maintenance and construction tax, education surcharge and so on. Turnover tax is levied according to the percentage of enterprise's operating income.
Value-added tax is levied on the goods sold. There are two tax rates. One is the value-added amount of 17% paid by ordinary taxpayers; The other is a small-scale taxpayer, which is taxed at 3% of sales income.
Business tax is levied on the income obtained from providing business tax services, and the tax rate is 5% of the income. Business tax services include transportation, construction, culture and sports, entertainment and service industries.
According to the actual value-added tax or business tax paid, pay 7% urban maintenance and construction tax, and pay 3% education surcharge.
Two. income tax
Including corporate income tax and personal income tax.
Enterprise income tax is generally levied at 25% of taxable income, and there may be a tax rate of 15% or 20% according to the specific situation of the enterprise. Taxable income is based on the company's profits and obtained through necessary tax adjustments.
Generally speaking, the profits returned by companies investing in other companies are no longer taxable. When the profits of the company are distributed to individual shareholders, individuals shall pay personal income tax at the rate of 20%.
Third, other taxes.
Including consumption tax, resource tax, property tax, urban land use tax, stamp duty, travel tax, land value-added tax, vehicle purchase tax, deed tax, farmland occupation tax, etc. What is not involved in the general enterprise, even if it is involved, the amount of apportionment is very small and the impact on the enterprise is very small.
1. Enterprises generally determine the taxes and tax rates that enterprises should pay according to their economic nature and operating conditions;
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.