1. The business tax rate in local tax is 5%.
2. Enterprise income tax: 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.
3. 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.
Extended data:
According to the current Provisional Regulations on Business Tax and its detailed rules for implementation, if a unit or individual gives real estate or land use rights to other units or individuals free of charge, it will be regarded as taxable. In principle, donors are required to pay business tax at a rate of 5%.
1. If real estate is donated between close relatives and people who have the relationship of maintenance and support, and the real estate is obtained through inheritance or bequest, the business tax shall be exempted.
Article 2 of the Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Several Tax Exemption Policies for Personal Financial Commodity Trading (Cai Shui [2009]11No.) stipulates that individuals who donate real estate or land use rights free of charge are temporarily exempt from business tax in any of the following circumstances:
(1) Divorce property division;
(2) Free gifts to spouses, parents, children, grandparents, grandchildren, grandchildren, brothers and sisters;
(3) Giving free gifts to the dependents or dependents who have direct maintenance or maintenance obligations;
(4) The legal heir, testamentary successor or legatee of the house property right legally acquired after the death of the owner of the house property right.
2. If real estate is donated between others, business tax shall be paid according to law. However, if the property donated by others reaches a certain number of years and meets the conditions for exemption from business tax, it can still be exempted from business tax. For example, individuals who donate houses that have been purchased for five years can be exempted from business tax.
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