2. Urban construction tax (VAT+business tax+consumption tax) * applicable tax rate, in which the applicable tax rate is 7% in the urban area where the taxpayer is located, 5% in counties, towns and large and medium-sized industrial and mining enterprises, and 1% in counties, towns and cities.
3. Additional tax on education expenses (VAT+business tax+consumption tax) *3%
4. Additional tax payable for local education (VAT+business tax+consumption tax) *2%
5. Tax amount of flood control security fee (VAT+business tax+consumption tax) * 1%. There are differences among provinces.
6. Enterprise income tax (total profit *25%). 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%.
7. stamp duty? According to the purchase and sale amount of 0.3‰
8. Vehicle and vessel use tax
9. Property tax
10, land use tax
Others don't happen often.
Can the consulting management company charge the planning fee for the project when issuing invoices? How much is the tax rate? You can issue an invoice to the local tax authorities in your jurisdiction.
What is said upstairs is not very accurate, for example: 100 yuan.
100*5%=5 (business tax)
5*3%=0. 15 (education surcharge)
5*5%=0.25 (urban construction and maintenance)
You can apply the above format according to your own income to calculate the tax payable.
What taxes do enterprises have to pay every day? How much is the tax rate? How to calculate? The finer the better. Thanks for VAT or business tax.
It depends on what kind of enterprise you are. . Look at your business. . Processing, repairing, repairing, selling goods and providing services are increased according to the value-added tax. . If it is transportation, construction, finance and insurance. Posts and telecommunications industry. Culture and sports industry. Entertainment industry: service industry, transfer of intangible assets. Sales of real estate, then pay business tax. Value-added tax and business tax are parallel, and only one of them is levied on a transaction. If it is a company that operates two kinds of taxes at the same time, it should be accounted for separately. .
If there is value-added tax or consumption tax or business tax, there must be urban construction tax and education surcharge. .
And income tax. .
Pay personal income tax or enterprise income tax. . Of course, I am also willing to deal with these two situations. (The contractor has the control right of his enterprise and enjoys the operating results. )
There is also a consumption tax levied according to the business, stamp duty if signing a contract and so on. . . . Determine the specific root cause of the business. . .
A newly established consulting company with a registered capital of 500,000 yuan is required to pay what tax and what is the tax rate? Business tax is levied on consulting income at the rate of 5%, and income tax is levied on taxable income at the rate of 25%. Wages paid are withheld in full by all employees, and personal income tax is withheld at a progressive rate of 3% to 45%.
What is the tax rate paid by the investment management company? The general business scope of investment companies includes investment consulting, credit services, etc., which belong to the category of service industries-other service industries (or agency industries), rather than financial and insurance industries, and their business is relatively fixed;
1. Service business tax is required (tax is based on operating income and the tax rate is 5%).
2, and pay the business tax attached to the urban maintenance and construction tax (7% in the city and 5% in the county),
3, education surcharge (3%),
4, local education surcharge (2%)
5. Water conservancy construction funds collected by various places (the maintenance fee tax rate of river engineering is 1%).
The tax basis of the attached tax is the business tax paid; In addition, according to the formula, the profits realized every quarter are subject to 25% corporate income tax. These are the main taxes and fees. If you own real estate and land, you have to pay property tax, urban land use tax and so on. Specifically, you can find the tax administrator of the local competent tax authority to combine it.
Excuse me, master: what taxes do companies that consult renderings need to pay? How much is the tax rate? The business tax is 5%, and the urban construction tax rate varies from place to place, generally it is business tax *7%, the additional tax rate of education fee is business tax *3%, and the income tax rate is 25%. There are also several personal income tax rates, such as property tax (the original value of the house is subtracted from the original value 10%-30% and then multiplied by 1.2%) and land use tax rate.
How to calculate the tax of network marketing company, and what is the tax rate? First of all, the technical operation of online shopping tax is a realistic problem that needs to be properly solved.
The Interim Measures for the Administration of Online Commodity Trading and Related Services, which came into effect on July, 2065438+0/0, stipulates that individuals who open online stores must implement the "real name registration system" and submit real information such as names and addresses to platform operators. Those who meet the registration conditions shall go through industrial and commercial registration according to law. The implementation of real-name registration system registration is undoubtedly beneficial to determine the entity information of taxpayers, but it is not a sufficient condition for taxpayers to realize effective tax collection and management.
In addition, online shop transactions are often only conducted through online messages, QQ contact, express delivery, etc. Most goods are not invoiced or received at all. It is difficult for the management organization to grasp the transaction information for one month or one year, and it is impossible to determine its turnover and profit. There are even fewer online shop merchants who actively pay taxes and provide invoices. Internet transactions have undoubtedly brought unprecedented difficulties to tax management and tax inspection. The concealment and fluidity of the Internet prevent tax authorities from obtaining tax basis to some extent, which makes tax avoidance easier. Electronic certificate, such as bills and transaction records generated by online transactions, is relatively easy to be deleted and modified, and it is easy to have no accounts to check, which makes the tax collection and inspection work lose its foundation.
Secondly, it is debatable whether it is ripe to tax online stores in China at present, and the comprehensive operation of online stores and the development of the industry need to be further understood. Therefore, at this stage, it is necessary to conduct in-depth research on whether online shops should be taxed, and conduct public opinion surveys on online shop sellers and online shopping consumers through questionnaires and other means to solicit opinions extensively.
What taxes do office supplies sales companies have to pay, and what is the tax rate? 5% business tax.
Urban maintenance and construction tax = 7% of business tax.
Education surcharge = 3% of business tax
At the end of the quarter, if there is a profit, you need to pay 25% income tax.
What taxes do tax investment consulting management companies need to pay? They mainly pay value-added tax, urban construction tax, education surcharge, underwater construction fund and enterprise income tax.
1. VAT (3% for small-scale taxpayers and 6% for general taxpayers)
2. Urban construction tax (VAT+business tax+consumption tax) * applicable tax rate, in which the applicable tax rate is 7% in the urban area where the taxpayer is located, 5% in counties, towns and large and medium-sized industrial and mining enterprises, and 1% in counties, towns and cities.
3. Additional tax on education expenses (VAT+business tax+consumption tax) *3%
4. Additional tax payable for local education (VAT+business tax+consumption tax) *2%
5, water conservancy construction fund (according to the sales revenue of 0. 1% extraction and payment)
6. Enterprise income tax (total profit *25%). 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%.
Basic calculation formula: taxable income = total income-deductible item amount. Income tax payable = taxable income * tax rate.
What is the tax rate of various taxes paid by the property company to the local tax every month? How to calculate the fees charged by property management companies should belong to the scope of business tax collection.
1. Business tax is calculated and paid according to operating income, and the tax rate is 5%;
2. Urban maintenance and construction tax is calculated and paid according to the business tax rate of 7%;
3. The education surcharge is calculated and paid with business tax at the rate of 3%;
4. Enterprise income tax is levied according to audit verification.
(1) If it is collected through auditing;
If there is taxable income, enterprise income tax shall be paid.
Payable enterprise income tax taxable income * applicable tax rate
(2) If the approved collection method is adopted.
The first is to determine the rate of return.
Payable enterprise income tax = taxable income * income rate * applicable tax rate