I. Applicable tax items
According to Caishui (2016) No.36 document, agency fee belongs to the brokerage service of business auxiliary services in modern service industry. The applicable tax rate for general taxpayers is 6%, and the applicable levy rate for small-scale taxpayers is 3%.
Small-scale taxpayers, such as natural persons and self-employed, who obtain intermediary fees, should pay VAT = 1 ten thousand yuan /( 1+3%)×3%=2.9 1 ten thousand yuan.
If the taxpayer who obtains the agency fee is a general taxpayer, then the current output tax = 1 ten thousand/(1+6%) × 6% = 56,600 yuan, and then the value-added tax is paid according to the balance after deducting the current input tax.
2. When does the VAT obligation occur?
According to the provisions of VAT on the time when the tax obligation occurs, the agency fee shall be the time when the VAT tax obligation occurs when the payment is received during or after the service is provided. As long as the tax obligation occurs, it is necessary to declare and pay VAT according to the reporting period.
If it is a small-scale taxpayer who has registered for tax, it should declare tax quarterly and within the first month after the end of the quarter.
If it is an ordinary taxpayer, it should complete the tax declaration in the collection period at the beginning of the next month according to the monthly declaration.
Urban construction tax, education surcharge and local education surcharge levied according to the value-added tax are based on the value-added tax payable in the current period, and the tax rates are 7% (urban area), 3% and 2% respectively, totaling 12%.
Assume that the subject is a small-scale taxpayer and the registered place is in the urban area. According to the calculation result of the above example, the payable urban construction tax, education surcharge and local education surcharge =2.9 1 ten thousand yuan ×(7%+3%+2%)= 3492 yuan.
Therefore, the actually paid urban construction tax and other additional taxes and fees =3492/2= 1746 yuan.
If it is a general taxpayer, the calculation method is exactly the same as that of a small-scale taxpayer. The difference is the difference in the amount of VAT payable.
Distinguishing between business income and labor remuneration income has increased the difference in tax collection. The main difference is that the operating income is a stable institutional place, and it is a continuous operation rather than an independent personal activity; Labor remuneration is mainly the income obtained by individuals independently engaged in labor activities.
First, if it is operating income.
Personal business income is levied with reference to double fixed households, and the additional tax rate is generally applicable. The actual applicable collection rate varies from province to province. Taking an eastern province as an example, if the operating income is 0.4%, the tax payable is = (1 10,000 -2.9 1 10,000) × 0.4% = 3,883.6 yuan.
Second, if a tax is levied on the income from labor remuneration.
Income from labor remuneration shall be withheld and remitted at the time of acquisition. The withholding tax rate is as follows
Then the tax payable = 1 ten thousand ×( 1-20%)×.
40%-7000=3 1.3 million yuan.
However, this is only an advance payment. Income from labor remuneration should be included in the comprehensive income item, and the annual comprehensive income should be calculated together with the income from wages and salaries, royalties and remuneration at the end of the year. Compare the annual tax payable with the actual tax paid in advance, and refund more and make up less.
According to Caishui (2065438+06) No.36 "Notes on Sales Services, Intangible Assets and Real Estate", brokerage agency service belongs to business auxiliary service in modern service industry.
Brokerage agency service refers to all kinds of brokerage, intermediary and agency services, including financial agency, intellectual property agency, freight forwarding agency, customs declaration agency, legal agency, real estate agency, professional agency, marriage agency, bookkeeping agency and auction.
Therefore, the agency fee is 6.5438+0 million, which belongs to the tax item of economic agency service. If independent individuals engage in economic agency services and charge agency fees, according to the new tax implementation regulations:
When an independent individual provides brokerage services, the income obtained belongs to the income from labor remuneration and should be subject to value-added tax, additional tax and personal income tax.
Agency fee1100,000:
(1) VAT payable =100 ÷ (1+3%) × 3% = 2.910,000.
(2) Urban construction tax = 2.9 1× 7 %× 50% = 0. 1 ten thousand.
(3) education surcharge = 2.9 1× 3 %× 50% = 0.043 million.
(4) Local education surcharge = 2.9/kloc-0 /×1%× 50% = 0.010.5 million.
5] Personal income tax is withheld and remitted by the paying unit =1000000× (1-20% )× 40%-7000 = 313000 (yuan).
Personal income tax will be settled at the end of the year, and the income from labor remuneration will be deducted by 20%, which will be merged into comprehensive income for settlement, and the excess will be refunded and the deficiency will be replenished.
Comprehensive income settlement tax rate table:
Based on the above calculations, we can draw the following conclusions: 654.38+00,000 labor remuneration income is withheld and remitted by 3,654.38+03,000, and the comprehensive tax rate is 3,654.438+0.3%.
From this, a critical point can be calculated:
Taxable income of other three comprehensive incomes × 45%-181920 = 31.3% × taxable income of other three comprehensive incomes.
Taxable income of other three comprehensive income = 654.38+0.33 million.
That is to say, the critical point of taxable income of the other three comprehensive incomes is about 654.38+0.33 million, which can be equal to the withholding tax rate of income from labor remuneration of 654.38+0.33 million. If the taxable income of the other three comprehensive incomes does not reach 6.5438+0.33 million, the income from labor remuneration of 6.5438+0.00 million will participate in the personal income tax settlement and generate tax refund. Therefore, if you get the income from labor remuneration, don't forget to remit the comprehensive income of personal income tax.
The above calculation is the taxation of agency fees obtained by independent individuals.
If it is a general taxpayer with a business license, the tax rate is 6%, the difference tax is 5%, and the small-scale tax is 3%. The income tax link determines the business income to pay enterprise income tax or personal income tax according to the nature of the enterprise.
Yes, you should pay taxes according to the regulations.
First of all, you have to determine whether this is your personal income or the income of your enterprise, that is, the difference between legal person income and unincorporated income!
Personal income, first of all, must pay value-added tax, the value-added tax levied at 3%, and then the value-added tax levied on urban construction tax, education surcharge and local education surcharge! After paying these tax turnover taxes, there is also personal income tax, which is levied according to labor remuneration. Your income is abnormally high at one time, and you should get a bonus, the highest 100%!
If it is an enterprise, the general process is similar. First of all, the 1 road is VAT. If it is a general taxpayer, the value-added tax shall be paid according to the intermediary handling fee of 6%. If it is a small-scale taxpayer, it is the same as the above 3% value-added tax. Then there is the urban construction tax, education surcharge and local education surcharge attached to the value-added tax. This dollar is relatively small. After payment, it is corporate income tax. Enterprise income tax is one year's income MINUS related expenses, and the taxable income is calculated! So far, because I don't know if you are a small and micro enterprise, if you are a small and micro enterprise, it is a tax preference, but if you are not a small and micro enterprise, corporate income tax will be levied at the income tax rate of 25%.
This is the general tax situation. If you need specific calculation, please provide specific information and talk to you later!
Yes, VAT is an economic agency service.
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