Question 2: What taxes do logistics companies need to pay? How to offset the tax should be an enterprise that has increased its business. But there is a concept that the landlord should be clear about, that is, how much VAT you pay each month is not determined by the ticket you open (which is also the biggest difference from business tax), but by how much you open (output) and how much you collect (input).
For example:
Monthly VAT amount = output-input
A logistics company is a general VAT taxpayer, and issues VAT invoice 1 1. If the monthly turnover is 600,000, how much value-added tax will be paid in one month?
Output = turnover/1.11* 0.1= 600,000/1* 0.1= 594440.
Input = tax amount on the invoice issued by the other party. For example, if the tax rate of gasoline given to you by the other party is 10000 and the tax rate is 17%, then your input tax amount is =10000/17 * 0.17 =/.
If only 17% of the gasoline fee charged by the other party this month 10000, then your VAT = sales income = 59459.46-1452.99 = 58006.47 yuan, if there is a 6% invoice of 10000,
Question 3: What taxes do ordinary logistics companies have to pay? Logistics belongs to the service industry, and the main tax is business tax, which is paid according to the approved tax amount:
1, main tax: pay 5% business tax (pay local tax) according to income.
2. Additional taxes and fees (payment of local taxes)
(1) Urban construction tax shall be paid at 7% of the business tax (5% in the county, 0/%in the township);
(2) The education surcharge is paid at 3% of the business tax;
(3) The local education surcharge is paid at 2% of the business tax;
3. Pay 20% personal income tax according to the distributed dividends. (Pay local taxes)
4. Pay enterprise income tax at 25% of the profits. (Pay local taxes)
5. In addition, there are property tax (original value 1.2% or rent 12%), land use tax, stamp duty, travel tax, etc. (Pay local taxes)
6, according to the sales revenue of 0. 1% of the embankment protection fee or water conservancy fund, etc.
Question 4: What taxes do logistics enterprises need to pay? Logistics companies mainly pay the following taxes and fees:
I. Value-added tax:
1, land (including railway) transportation, water transportation, air transportation and pipeline transportation services.
Tax rate: the tax rate of general taxpayers changing business tax to value-added tax is 1 1%, and small-scale taxpayers will increase business tax by 3%.
Calculation method: tax payable × tax rate
2. Logistics auxiliary services such as warehousing, distribution and freight forwarding.
Tax rate: the general taxpayer's business tax is changed to value-added tax, and the tax rate is 6%, and the small-scale taxpayer is increased by 3%.
Calculation method: tax payable × tax rate
Second, the urban construction tax:
Tax rate: urban area 1, 7%; 2, county and town 5%; 3. Others: 1%
Calculation method: Taxable amount = VAT, consumption tax and business tax actually paid by the taxpayer × tax rate.
Features: (1) Import is not levied and export is not refundable;
(2) The withholding agent calculates the tax rate of the withholding place on his behalf;
(3) Only the actual tax amount of the three taxes is used as the tax basis, excluding late fees and fines;
(4) Tax payment place: the location of the oil well, the place of business operation, the place of collection and payment, and the location of the Pipeline Bureau;
(five) the sale of real estate and the conversion of land use rights shall be subject to the tax rates of real estate and land location.
Three, education surcharge, local education surcharge:
Tax rate: 3% surcharge for education and 2% surcharge for local education.
The calculation method is the same as the urban construction tax.
Four. Income tax:
Tax rate: 1, and the basic tax rate is 25%
2. Eligible small-scale low-profit enterprises. (the annual taxable income is less than 300,000 yuan) is reduced by 20%.
3. High-tech enterprises supported by the state. Reduced by 15%
4. Eligible small-scale low-profit enterprises. (The annual taxable income is less than 65,438+10,000) 20% will be levied by half.
Question 5: What taxes should I pay to start a logistics information company? It should be a freight forwarding company, mainly involving local taxes. The general business tax rate is 5%, urban construction tax and education surcharge are paid at 7% and 3% of the payable business tax respectively, and stamp duty is paid. Each business license of an enterprise as a legal person is stamped with a tax stamp of five yuan, each business account book is stamped with a tax stamp of five yuan, and the account book with registered capital is stamped with a tax stamp of five ten thousandths (the registered capital can be stamped at one time without capital increase). Stamp duty shall be paid at the rate of one thousandth for warehousing contracts, one thousandth for property lease contracts, three thousandths for service contracts and five thousandths for cargo transportation. According to the Regulations on International Maritime Transport and related regulations, China enterprises as legal persons and overseas international shipping companies engaged in NVOCC business in China should apply to the Ministry of Communications and submit relevant application materials to obtain the NVOCC Business Qualification Registration Certificate. The Notice of State Taxation Administration of The People's Republic of China on Issues Concerning the Use of Invoices for International Non-vessel Shipping (Guo [2002] No.404) stipulates that enterprises registered in China and legally obtained the registration certificate of the Ministry of Communications (business qualification for non-vessel shipping) may apply to the tax authorities for purchasing and using special invoices for international shipping. For a period of time, the issue of whether the income of non-vessel shipping business should be paid according to the transportation business tax (the tax rate is 3%) or the service business tax (the tax rate is 5%) has become the focus of debate. People who think that taxes should be paid according to the transportation tax items believe that enterprises engaged in non-vessel shipping business, as carriers, accept loans from shippers, issue bills of lading or transport certificates themselves, collect freight from shippers, assume the responsibilities of carriers and engage in transportation business activities. Therefore, taxes should be paid according to the transportation tax items. With the continuous expansion of the scale and strength of freight forwarding enterprises, their business scope is also expanding. Some freight forwarding enterprises are engaged in transportation, warehousing and other business activities in addition to loans and transportation agency business. Although these business activities are subject to business tax, they belong to different business tax items and have different tax rates. According to the provisions of the tax law, if a taxpayer has taxable activities of different tax items, the turnover of different tax items shall be accounted for separately; If the turnover is not accounted for separately, a higher tax rate shall apply. Therefore; Freight forwarding enterprises should separately account for the income obtained from various business activities to avoid overpaying taxes due to improper accounting treatment. Those who think that taxes should be paid according to the service industry tax items think that transportation refers to the business activities of transporting goods or passengers to their destinations by means of transportation or manpower and animal power, so that their spatial positions are shifted. Although NVOCC acts as a carrier in NVOCC business, it does not engage in transportation business activities stipulated by tax law. In commercial activities, NVOCC only issues bills of lading in its own name, not in the name of the carrier. Although its income is called freight, its actual income is still the service fee income obtained by the organization activities that provide transportation operations, regardless of whether this grazing is an agency service fee income or other service fee income. Therefore, NVOCC business still needs to be taxed according to service tax items. Freight forwarding enterprises engaged in business activities such as property leasing, cargo transportation or warehousing should pay attention to stamp duty. Such as motor vehicles, mechanical equipment, ships, etc. If it is leased, stamp duty shall be paid at one thousandth of the contract amount of the property lease. Engaged in the transportation of goods, stamp duty shall be paid at 0.5 ‰ of the contract amount of goods transportation. Engaged in warehousing business, stamp duty shall be paid according to one third of the warehousing contract. If the contract is not opened, only documents are opened, and the contract is not standardized, stamp duty shall be paid according to the actually calculated amount.
Question 6: What tax does the logistics company have to pay 1, business tax = taxable turnover × applicable tax rate; The business tax rate adopts different proportional tax rates according to different industries and categories. Transportation is 3%, sale and lease of intangible assets is 5%, and sale of real estate is 5%.
2. Urban construction tax (VAT+business tax+consumption tax) tax amount * applicable tax rate. The applicable tax here means that the tax rate of the city where the taxpayer is located is 7% (7% of the business tax has been paid), the tax rate of counties, towns, large and medium-sized industrial and mining enterprises is 5% (5% of the business tax has been paid), and the tax rate of cities, counties and towns is 1.
3. Additional tax on education expenses (VAT+business tax+consumption tax) *3% (3% of paid business tax)
4. Enterprise income tax: (total profit *25%) Payable enterprise income tax = taxable income in the current period * applicable tax rate, taxable income = total income-deductible item amount. The new income tax law stipulates that the statutory tax rate is 25%, which is the same for domestic and foreign-funded enterprises. The number of high-tech enterprises that need to be supported by the state is 15%, that of small-scale low-profit enterprises is 20%, and that of non-resident enterprises is 20%.
5. Stamp duty: stamp duty is levied at 0.5 ‰ of the transportation amount for goods transportation contracts; The lease contract shall be deducted by one thousandth; Account books shall be paid according to 5 yuan/book (at the time of opening accounts every year); Pay the sum of "paid-in capital" and "capital reserve" every year (pay in full in the first year, and then pay according to the annual increase). ) The proportional tax rate of tax items is 65,438+0, the property lease contract is 65,438+0.5 ‰, the cargo transportation contract is 0.5‰ 2, the warehousing contract is 65,438+0.6, the property right transfer certificate is 0.5‰ 3, the processing contract is 0.5‰ 7, and the business account book records 0.5‰ 4. 0.5‰ 8 for construction engineering survey and design contract, 0.3‰ for purchase and sale contract, 0.3 ‰ for tax item proportional tax rate, 9 ‰ for construction and installation engineering contract, 0.3 ‰ for right license, 0.3 ‰ for technology contract, 5‰ for other business account books, 1 1, and 0.05 ‰ for loan contract.
6. Vehicle and vessel use tax: paid by vehicle (different local regulations and different vehicle types have different taxes, each vehicle is XX yuan);
7. Property tax: the collection standard of property tax is ad valorem or rent:
(1) For ad valorem taxation, the tax basis is the residual value after deducting 10%-30% from the original value of the property;
(2) If rent is levied (i.e. real estate is leased), the tax basis shall be the rental income of real estate. The specific deduction range of ad valorem 10%-30% shall be determined by the people's governments of all provinces, autonomous regions and municipalities directly under the central government. For example, Zhejiang Province stipulates that the specific deduction is 30%.
Property tax rate adopts proportional tax rate. If assessed according to the residual value of the property, the annual tax rate is1.2%; If assessed according to the rental income of real estate, the annual tax rate is 12%.
The calculation of property tax payable is divided into the following two situations, and its calculation formula is:
(1) Based on the original value of the attribute.
Taxable amount = original value of the property *( 1- 10% or 30%)* tax rate (1.2%)
(2) Based on real estate rental income.
Taxable amount = real estate rental income * tax rate (12%)
8. Land use tax: payable urban land use tax = actual occupied area of taxable land × applicable unit tax; Pay according to the actual occupied land area (different local regulations, XX yuan/square meter).
9. In addition, the personal income tax of employees shall be withheld and remitted.
Personal income tax has three different tax rates according to different tax items:
Income from wages and salaries is subject to 7-level progressive tax rate, which is calculated according to the monthly taxable income. The tax rate is classified according to the taxable income of individual monthly wages and salaries, with the highest level being 45%, the lowest level being 3%, and the ***7 level. Income from the production and operation of individual industrial and commercial households and enterprises and institutions are subject to a progressive tax rate of 5 levels. The income from production and operation of individual industrial and commercial households and the annual taxable income from contracted operation and lease operation of enterprises and institutions are classified into grades, with the lowest grade being 5%, the highest grade being 35%, and the first grade being 5. Proportional tax rate. Personal income tax is levied on income from remuneration for authors, remuneration for labor services, royalties, interest, dividends, bonus income, income from property leasing, income from property transfer, accidental income and other income, and the proportional tax rate of 20% is applicable. Among them, the proportional tax rate of 20% shall apply to the income from remuneration for writing, and the tax shall be reduced according to the taxable amount. & gt
Question 7: How much tax does the logistics company pay a month? I believe that the landlord is an enterprise that has increased its business. But there is a concept that the landlord should be clear about, that is, how much VAT you pay each month is not determined by the ticket you open (which is also the biggest difference from business tax), not just by how much you open (output), but by how much you collect (input).
Monthly VAT amount = output-input
Output = turnover/1.11* 0.1= 600,000/1* 0.1= 594440.
Input = tax amount on the invoice issued by the other party. For example, if the tax rate of gasoline given to you by the other party is 10000 and the tax rate is 17%, then your input tax amount is =10000/17 * 0.17 =/.
If only 17% of the gasoline fee charged by the other party this month 10000, then your VAT = sales income = 59459.46-1452.99 = 58006.47 yuan, if there is a 6% invoice of 10000,
Pick me, it's not easy to play so many.
Question 8: What tax does the distribution logistics company pay? Logistics companies belong to the transportation industry. The main tax category is "business tax" and the tax rate is 3%.
Surcharge tax is generally "urban construction tax" and "education surcharge", which is10% of the actual business tax;
If it is a sole proprietorship or partnership enterprise, it needs to pay personal income tax, which is calculated according to the actual taxable income and the applicable tax rate; If it is a legal person enterprise, it is necessary to pay enterprise income tax, which is also calculated according to the actual taxable income.
Question 9: Do logistics companies have to pay taxes, and what taxes do they pay? You have to pay taxes, just like a company, but every industry is different.
Question 10: What taxes do logistics companies have to pay? How much is the tax rate? Value-added tax, according to different business types, is 6%, 1 1%, and small-scale 3%.
Urban construction fee surcharge, VAT 7%, 3%, 1% (regional difference)
Individual tax (deducting 3500, according to progressive tax rate), corporate income tax is 25% (small and micro enterprises are halved, and preferential treatment is based on local policies).
Travel tax, stamp duty, etc. It is calculated according to the actual situation.