Comprehensive tax rate of pharmaceutical R&D enterprises

Specific policy content:

1, limited company value-added tax, enterprise income tax: enjoy 70%-90% local retention.

2. The sole proprietorship enterprise is subject to the approved levy, with the tax rate of 0.5%-2. 1% and the comprehensive tax rate of 1.56%-3. 16%.

3. On behalf of natural persons, the comprehensive tax rate is 2.5%; (Hunan, Hubei, Shandong, Jiangxi and other tax bureaus open it on behalf of them).

4. Chongqing sole proprietorship enterprise, approved and levied, with a comprehensive tax rate of 1.5%!

5. Small-scale taxpayers of limited companies can also apply for verification and collection, and the comprehensive tax rate is as low as 1.56%-3. 16%.

6. The specific tax refund ratio depends on the actual tax payment of the enterprise.

In order to reduce the tax burden of the medical industry:

It is necessary to clearly understand the needs and pain points of the industry, analyze specific problems, prescribe the right medicine, and formulate accurate tax financing plans for enterprises.

Enterprises will face the problem of heavy tax burden of value-added tax and income tax in the course of operation. In the later period, enterprises need to pay 25% enterprise income tax, and when distributing profits, shareholders also need to pay 20% dividend tax. If the input invoice is seriously insufficient, enterprises will also be involved in tax-related risks.

If the suppliers of the enterprise are mostly retail investors or vendors, they can't provide formal input invoices, which may involve tax-related risks of the enterprise in the later stage.