Accounting: How many types of taxes are included in the tax rate?
This is very broad, here are a few applicable tax rates and tax names
25 General corporate income tax
20 Small low-profit corporate income tax rate
17 Value-added tax on input and output
13 Agricultural value-added tax
10 Yes Collect input tax allowed to be deducted by old enterprises
7 Input tax deduction for freight
7 Urban maintenance and construction tax (in cities) 5 Urban maintenance and construction tax (in rural areas) 3 Education Fee surcharge 1 local education fee surcharge
0.03 is the stamp tax to be paid on sales revenue, 0.06 is the stamp tax paid to the water conservancy fund, which is calculated based on sales revenue
How do you understand the commonly used accounting value-added tax and input tax in these matters? ? What is the tax rate included?
Input tax is a subordinate subject of value-added tax. Check the tax payable on general financial software - there are several subordinate subjects under value-added tax payable. You can check it out. The input tax rate is determined after you receive it. The input invoice will indicate the tax rate, which is generally divided into 3 (usually issued by small-scale taxpayers to the tax bureau), 7 (freight invoice), 13, 17. What are the tax rates for small taxes including stamp duty, real estate tax, etc.?
Stamp duty: 1
Purchase and sale contract
Including supply, pre-purchase, procurement, purchase and sale combination and cooperation, adjustment, compensation, barter and other contracts
Decals based on 3/10,000 of the purchase and sale amount
Contractor
2
Processing contract
Including processing, customization Contracts for construction, renovation, repair, printing, advertising, surveying and testing, etc.
Decals based on processing or contracting income of 0.05%
Contractor
3
4
Construction and installation project contracting contract
Including construction and installation project contracting contract
Decals based on three ten thousandths of the contract amount
p>Contractor
5
Property leasing contract
Including leasing houses, ships, aircraft, motor vehicles, machinery, appliances, equipment, etc.
Decals are calculated at one thousandth of the rental amount.
If the tax amount is less than one yuan, a one yuan decal will be applied
Contractor
6
Goods transportation contract
Including civil aviation, railway transportation, maritime transportation, inland water transportation, road transportation and combined transport contracts
Decals based on 0.5% of the transportation cost
Contractor
If the document is used as a contract, it will be decaled according to the contract
7
Warehousing and custody contract
Including warehousing and custody contracts
According to the warehousing and custody fee One-thousandth
One-thousandth decal
Contractor
If the warehouse receipt or warehouse receipt is used as a contract, the decal will be decaled according to the contract
8
Loan contracts
Loan contracts signed by banks and other financial organizations and borrowers (excluding inter-bank lending)
Zero ten thousandths of the loan amount Point five decal
Contractor
If the document is used as a contract, it shall be decaled according to the contract
9
Property insurance contract
Including insurance contracts for property, liability, guarantee, credit, etc.
A discount of 0.3% of the insured amount
Contractor
Documents For use as a contract, press
Contract Decal
10
Technology Contract
Including technology development, transfer, consulting, service and other contracts
Decal at three ten thousandths of the stated amount
Contractor
11
Property transfer document
Including transfer documents of property ownership and copyright, exclusive rights to trademarks, patent rights, rights to use proprietary technology, etc.
Decals at 50,000% of the stated amount
holder of the evidence
12
Business account book for production and operation
Account book for recording funds,
According to the original value of fixed assets and the original value There is a decal of 5/10,000 of the total working capital. Other account books will be decaled at RMB 5 per item
Account holder
13
Rights and licenses
Including *** department House property rights certificate, industrial and commercial business license, trademark registration certificate, patent certificate, land use certificate issued
Five yuan sticker per item
Recipient
Real estate Tax:
(1) If it is levied on the residual value of the property, the annual tax rate is 1.2;
(2) If it is levied on the rental income from the rental of the property, the annual tax rate is 12. However, for residential houses rented by individuals at market prices for residence, the property tax can be temporarily reduced at a rate of 4. What taxes do local taxes include? What types of taxes are included in the national tax?
Taxes are divided into three categories: 1. National tax collection; 2. Local tax collection; 3. National tax and local tax collection are shared.
1. National tax collection: consumption tax (including the part levied by the customs at the import stage), vehicle purchase tax, customs duties, and value-added tax at the import stage levied by the customs.
2. Local tax collection: urban land use tax, farmland occupation tax, land value-added tax, real estate tax, urban real estate tax, vehicle and vessel use tax, vehicle and vessel use license tax, deed tax, slaughter tax, banquet tax, agricultural tax , animal husbandry tax.
3. Exclusive collection of national and local taxes:
1. Value-added tax: national tax 75, local tax 25;
2. Business tax: Ministry of Railways, Part of the tax paid collectively by bank head offices and insurance companies goes to the national tax, and the rest goes to local taxes;
3. Corporate income tax, foreign-invested enterprise and foreign enterprise income tax: Ministry of Railways, bank head offices and offshore oil companies The part paid will be attributed to the national tax, and the remaining part of the national tax and local tax will be shared in a ratio of 60% and 40%***.
4. Personal income tax: Except for personal income tax on savings deposit interest, the sharing ratio of the rest is the same as corporate income tax.
5. Resource tax: part of the amount paid by offshore oil companies belongs to the national tax, and the rest belongs to the local tax.
6. Urban maintenance and construction tax: part of the tax paid collectively by the Ministry of Railways, bank headquarters, and insurance companies belongs to the national tax, and the rest belongs to the local tax.
7. Stamp tax: 94% of the stamp tax revenue from securities transactions goes to the national tax, and the remaining 6% and other stamp tax revenue goes to the local tax. What is the house rental tax rate in Guangzhou? What types of taxes are included?
Individuals who rent out houses to obtain rental income need to pay business tax, urban maintenance and construction tax, education surcharge, local education surcharge (referred to as business tax and surcharge), and property tax , stamp duty, urban land use tax and personal income tax.
(1) Business tax: Business tax is first calculated and paid on rental income according to the service industry tax items. The applicable tax rate for business tax and surcharges is 5.55. If the rental is residential housing, a preferential tax rate of 1.5 applies.
(2) The amount of property tax is calculated and paid based on rental income. For a property subleased by a lessee, the sublessee shall calculate and pay property tax based on the balance of the rental income earned after deducting the rent paid for the subleased property. The applicable tax rate is 12. If the rental is residential housing, a preferential tax rate of 4 applies.
(3) Stamp tax For a contract signed by an individual rental store, both parties (including the lessor and the lessee) who sign the contract also need to pay stamp tax according to the tax items of the property lease contract, and the applicable tax rate is 1‰. If the property is rented out to residents, stamp duty is temporarily exempted.
(4) After the personal income tax deducts the above-mentioned taxes and fees (including the actual repair costs of the rental property borne by the taxpayer) and the deduction standards stipulated in the tax law, the tax payable on the individual rental house is Amount of income. Individuals also need to pay personal income tax on this income calculated as income from property leasing, and the applicable tax rate is 20. If the rental is residential housing, a preferential tax rate of 10% applies.
(5) Urban land use tax For rented or lent properties, urban land use tax will be levied starting from the month following the delivery of the leased or lent property. Urban land use tax is calculated based on the land area actually occupied by the taxpayer. Urban land use tax adopts a fixed rate. If you rent out residential housing, you are temporarily exempt from urban land use tax
Renting out a house is subject to property tax at a tax rate of 12, business tax 5 and urban construction tax and education surcharge,
The monthly property tax is 5000*12=600 yuan
The business tax is 5000*5=250 yuan
The urban construction tax is 250*7=17.5 yuan
Education fee surcharge 250*3 = 7.5 yuan
The total tax to be paid = 600 250 17.5 7.5 = 875 yuan. The local tax rate is 12 of the national tax. Which items are included? What is the tax rate for each item
12 generally refers to surtaxes, including urban construction tax (7 districts and cities), education surcharge (3), and local education surcharge (2).
At present, the national tax mainly governs value-added tax, and those with value-added tax as the tax calculation basis are levied by local tax bureaus, including urban construction tax, with a tax rate of 7 for districts and cities and 5 for counties; education fees surcharge of 3, Local teaching attachment 2, total 12
In addition, stamp duties and some local fees are levied by local taxes, but these taxes are not calculated based on the value-added tax paid by the national tax.
What types of taxes are included in national and local taxes?
By tax jurisdiction 1. There are 14 tax types and items collected by the National Taxation Bureau: (1) Value-added tax; (2) Consumption tax; (3) Central enterprise income tax; (4) Central and Income tax on joint-stock enterprises formed by local joint ventures; (5) Income tax on banks and non-bank financial enterprises; (6) Income tax and resource tax paid by offshore oil companies; (7) Business tax, income tax and urban construction tax paid collectively by industries such as railways, finance and insurance ; (8) Stamp duty levied on securities transactions; (9) Income tax on foreign-invested enterprises and foreign enterprises; (10) Interest income tax; (11) Vehicle purchase tax; (12) Education fees surcharged by central taxes and government exclusive taxes Additional; (13) Export tax rebate; (14) Trade and individual tax. 2. There are 22 types of taxes and items collected by local tax bureaus: (1) Business tax; (2) Personal income tax; (3) Local corporate income tax; (4) Resource tax; (5) Real estate tax; (6) Urban Real estate tax; (7) Urban land use tax; (8) Cultivated land occupation tax; (9) Vehicle and vessel use tax; (10) Vehicle and vessel use license tax; (11) Urban maintenance and construction tax; (12) Stamp tax; (13) Fixed Asset investment direction adjustment tax; (14) Deed tax; (15) Slaughter tax; (16) Banquet tax; (17) Land value-added tax; (18) Agricultural tax; (19) Agricultural specialty tax; (20) Animal husbandry tax; ( 21) Educational surcharges levied according to local taxes; (22) Trade and individual taxes. 3. There are six types of taxes and items collected by the financial department: (1) Agricultural tax; (2) Agricultural specialty tax; (3) Animal husbandry tax; (4) Agricultural (animal husbandry) tax surcharge; (5) Cultivated land occupation Tax; (6) Deed tax. 4. There are four types of taxes and items collected by the customs: (1) Customs duties; (2) Ship tonnage tax; (3) Import value-added tax and consumption tax; (4) Import taxes on luggage and postal items.