The taxes payable by 1. Co., Ltd. include value-added tax, enterprise income tax, business tax and surcharges, urban maintenance and construction tax, education surcharge and local education surcharge;
2. If a limited company reports quarterly, it shall report to the local tax authorities within 5 months after the end of the year. 15 of the current quarter.
legal ground
Article 54 of the Enterprise Income Tax Law of People's Republic of China (PRC)
? Enterprise income tax shall be paid in advance monthly or quarterly.
? An enterprise shall, within 15 days after the end of the month or quarter, submit a tax return for prepaying enterprise income tax to the tax authorities and pay taxes in advance.
? The enterprise shall, within five months after the end of the year, submit the annual enterprise income tax return to the tax authorities for final settlement and settlement of the tax refund.
? When an enterprise submits an enterprise income tax return, it shall attach financial and accounting reports and other relevant materials in accordance with the regulations.
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 affixed with a decal of 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 paid according to the actual occupation of land area;
8. Property tax shall be paid by multiplying 70% of the original value of the own property by 1.2%;
9. Travel tax is paid by vehicle;
10, pay enterprise income tax according to taxable income (adjusted profit):
Taxable income is 18% within 30,000 yuan (inclusive), 27% between 30,000 yuan and 654.38+10,000 yuan (inclusive), and 33% above 654.38+10,000 yuan (note:
The tax rate since 2008 is 25%);
1 1, personal income tax is withheld and remitted on wages.
Caishuizi [1997] No.77 has been abolished. At present, the income tax treatment in enterprise restructuring should