For ordinary start-ups, the taxes paid are only 6- 10. Except for small taxes that do not occur frequently and have low tax rates, there are only three kinds of taxes that ordinary start-ups need to attach great importance to, namely value-added tax, corporate income tax and personal income tax. Now let's learn more about these three taxes!
I. value-added tax
Value-added tax is a turnover tax based on the value-added amount of goods (including taxable services) generated in the circulation process. With the full implementation of the "VAT reform", all companies will belong to taxpayers who pay VAT.
Taxpayers of value-added tax are divided into general taxpayers and small-scale taxpayers. The threshold for general taxpayers is relatively high. Most of the start-up companies in Wojia started with small-scale taxpayers, and the applicable tax rate for small-scale taxpayers is 3%.
If the company's annual sales reach the standard of general taxpayers, or fail to meet the standard, but the company's accounting is sound, it can apply for recognition as a general taxpayer of value-added tax. After becoming a general taxpayer, the special VAT invoice (input tax invoice) obtained by purchasing goods or receiving services can be deducted, which is equivalent to paying taxes only on the value-added part obtained by the company.
Both types of taxpayers have their own advantages and disadvantages. Therefore, whether it is recognized as a general taxpayer should be comprehensively considered in combination with the company's actual situation and future planning.
Two. business income tax
Simply put, enterprise income tax is to tax the income of enterprises. The finance teacher told Hehe that corporate income tax should be the most complicated tax in all taxes.
Without relevant knowledge of accounting and tax law, it is impossible to deeply understand enterprise income tax. Therefore, we omit complicated calculation methods, taxation scope and special provisions unrelated to entrepreneurship, and pick out the main points of knowledge about corporate income tax that entrepreneurs should know.
Entrepreneurs must form good habits. When companies have costs, they should try to obtain legal documents such as invoices without paying too much extra cost (general receipts are not legal documents and should not be charged before income tax).
After the company gains profits, it needs to pay enterprise income tax in accordance with the regulations. However, after paying enterprise income tax, it does not mean that the remaining profits can be completely distributed to shareholders. Because shareholders pay dividends from the enterprise, they also need to pay personal income tax. After paying the individual income tax, the rest will be legally owned by the shareholders. Many entrepreneurs pay dividends without knowing the tax risk, so there is a high tax risk.
Three. individual income tax
I think we all know that you have to pay personal income tax if you earn more than 5000 yuan, but the scope of personal income tax is much wider than you know. "Income from wages and salaries" is only one of the scope of personal income tax.
Tax range tax rate
3%-45% of salary
The income from production and operation of individual industrial and commercial households is 3%-45%.
5%-35% of the contracted leasing business income of enterprises and institutions.
Income from labor remuneration 5%-35%
20%-40% of the remuneration.
Royalty income 20%
Interest, dividends and bonus income 20%
Income from property transfer 20%
Property rental income 20%
Unexpected income 20%
Other income 20%
When you don't start a business or run a company, only "salary income" may be related to you. Once you become an entrepreneur and deal with the company's business all day, you can no longer ignore other taxation items in personal income tax.
Personal income tax must be withheld and remitted by the company. Take salary as an example. If the employee's monthly salary is 5000 yuan, personal income tax shall be paid at the rate of 3% for the part exceeding 5000 yuan. When a company pays its employees, it should deduct this tax first. If the company fails to fulfill this obligation, it may be fined more than 50% and less than 3 times the unpaid tax.
Of course, there are many small ways to deal with personal income tax reasonably. Such as year-end bonus, quarterly bonus, etc. As long as the payment form of wages is slightly changed, the tax burden can be reduced immediately. When the salary of employees is high, entrepreneurs must consider the tax planning of personal income tax in order to bring more benefits to employees.
Fourth, other taxes.
The above three taxes can be met by most companies. In addition, urban maintenance and construction tax, education surcharge, local education surcharge, stamp duty and other "small taxes" are also common corporate taxes, but their tax burden level is low, calculation is simple, and tax planning space is small, so entrepreneurs need not worry.