Value-added tax: commodity sales revenue (excluding tax) *3% (applicable to small-scale taxpayers) (monthly report);
Value-added tax: commodity sales revenue (excluding tax) * 17%- purchase amount (excluding tax) * 17% (applicable to general taxpayers) (monthly report);
2. Urban construction tax payable: VAT payable+business tax *7% (monthly report);
3. Additional education fees payable: VAT payable+business tax *3% (monthly report);
4. Dike protection fee: operating income *0. 1% (charging standards vary from place to place, but not in some places) (monthly report);
Surcharge payable to local education: VAT+business tax *2% ((the collection standards vary from place to place, and some places don't) (monthly report);
5. Income tax: total profit * tax rate of 25% (quarterly); (The income tax rate of qualified small and low-profit enterprises is 20%. Small and low-profit enterprises refer to enterprises engaged in industries that are not restricted or prohibited by the state and meet the following conditions:
Industrial enterprises, the annual taxable income does not exceed 300,000 yuan, the number of employees does not exceed 100, and the total assets do not exceed 30 million yuan; Other enterprises, the annual taxable income does not exceed 300,000 yuan, the number of employees does not exceed 80, and the total assets do not exceed 6,543,800 yuan).
6 personal income tax (monthly report); Withholding and remitting, regardless of whether the salary exceeds 2000 yuan, all employees must declare in full.
Personal income tax payable (the taxable amount calculated by individuals according to their wages and salaries, the balance after deducting tax-free "five insurances and one gold" and other items that should be borne by individuals, and then deducting the allowable deduction of 2000 yuan, is the taxable income.
Personal income tax payable: taxable income * applicable tax rate-quick deduction.
7. Stamp duty (monthly report requires different places, or purchase when it occurs):
The units and individuals listed in the "Provisional Regulations on Stamp Duty in People's Republic of China (PRC)" who sign books and collect coupons are taxpayers of stamp duty and shall pay stamp duty in accordance with the provisions.
Extended data:
Relief policy
Enterprise income tax relief refers to a flexible adjustment measure adopted by the state to encourage and support the development of enterprises or some special industries by using tax economic leverage.
In principle, the Regulations on Enterprise Income Tax stipulates two preferential policies for tax reduction and exemption. First, with the approval of the provincial people's government, enterprises in ethnic autonomous areas that need care and encouragement can be granted regular tax reduction or exemption;
Second, enterprises granted tax reduction or exemption by laws, administrative regulations and relevant provisions of the State Council shall comply with the provisions.
The preferential income tax policies before the tax system reform have strong policies and great influence, which are conducive to economic development and maintaining social stability. With the consent of the State Council, they can continue to be implemented.
Mainly includes the following contents:
1, high-tech enterprises in high-tech industrial development zones approved by the State Council are subject to income tax at a reduced rate of 15%; Newly established high-tech enterprises shall be exempted from income tax for 2 years from the year of production.
2 rural industries that serve agricultural production before, during and after delivery, namely rural agricultural extension stations, plant protection stations, water pipe stations, forestry stations, animal husbandry and veterinary stations and aquatic products stations.
Living stations, weather stations, farmers' professional technical associations and professional cooperatives are temporarily exempt from income tax on the income obtained by providing technical services or services, as well as the income obtained by other urban institutions to carry out technical services or services;
Technical achievements transfer, technical training and technical consultation for scientific research units and colleges and universities serving various industries. Income from technical services and technical contracting is temporarily exempted from income tax;
Newly established independent accounting enterprises or business units engaged in consulting (including consulting in science and technology, law, accounting, auditing and taxation). ), the information industry and technical service industry shall be exempted from income tax for 2 years from the date of opening; Newly established independent accounting enterprises or business units engaged in transportation, post and telecommunications shall be exempted from income tax in the first year and levied income tax by half in the second year;
The newly established independent accountants are engaged in public utilities, commerce, materials industry, foreign trade industry, tourism, warehousing industry, residential service industry, catering industry, education and cultural undertakings. Enterprises or business units engaged in health undertakings may, with the approval of the competent tax authorities, reduce or exempt income tax for two years from the date of opening.
3, enterprises in addition to the products specified in the original design, comprehensive utilization of the production process of the enterprise, with "comprehensive utilization of resources" as the main raw materials for the production of products, and enterprises using bulk coal gangue, slag, fly ash as the main raw materials for the production of building materials products, from the date of production and operation, shall be exempted from income tax for 5 years;
Enterprises established to treat and utilize the abandoned resources of other enterprises listed in the Catalogue of Comprehensive Utilization of Resources may, with the approval of the competent tax authorities, reduce or exempt income tax 1 year.
4. Newly-established enterprises in "old, little, border and poor" areas designated by the state may be exempted or exempted from income tax for 3 years with the approval of the competent tax authorities.
5. Income from technology transfer, technical consultation, technical service and technical training related to technology transfer in enterprises and institutions, with an annual net income of less than 300,000 yuan, shall be temporarily exempted from income tax.
6. In case of serious natural disasters such as wind, fire, water and earthquake, with the approval of the competent tax authorities, the enterprise may reduce or exempt its income tax 1 year.
7. Newly established urban employment service enterprises, where the number of urban unemployed exceeds 60% of the total number of employees of the enterprise in that year, may be exempted from income tax for 3 years upon examination and approval by the competent tax authorities;
After the expiration of the tax exemption period for labor employment service enterprises, if the newly placed unemployed persons account for more than 30% of the total number of original employees of the enterprise in that year, the income tax may be halved for 2 years upon examination and approval by the competent tax authorities.
8. Income from the production and operation of factories and farms run by institutions of higher learning and primary and secondary schools shall be temporarily exempted from income tax. Income from various advanced courses and training courses organized by institutions of higher learning and primary and secondary schools shall be temporarily exempted from income tax.
School-run enterprises that enjoy preferential tax treatment in institutions of higher learning and primary and secondary schools must be funded by the school itself, managed and operated by the school, and the operating income belongs to the school. The following enterprises shall not enjoy preferential tax treatment for school-run enterprises:
(1) transform the original tax-paying enterprise into a school-run enterprise;
(2) on the basis of the original school-run enterprise, the school absorbs the joint venture invested by other units;
(3) Joint ventures invested by the school to other units;
(four) enterprises jointly organized by schools and other enterprises, units and individuals;
(five) the school will sublet the school-run enterprises to enterprises operated by other units;
(6) The school contracts the school-run enterprises to individual enterprises. The scope of institutions of higher learning and primary and secondary schools that enjoy preferential tax policies is limited to general education schools organized by the education department, excluding RTVU, Polytechnic University, enterprise-run staff schools, private schools and other adult schools.
9. For welfare factories and streets organized by the civil affairs departments, social welfare production units with "four disabled" personnel accounting for more than 35% of the total number of production personnel who do not change production halfway are temporarily exempted from income tax; Where the placement of "four disabled" personnel accounts for more than 10% of the total number of production personnel, and does not reach 35%, the income tax will be levied by half.
10. Township enterprises can reduce the tax payable 10% to subsidize social expenses.
Baidu Encyclopedia-Enterprise Income Tax