Open a company that sells computer consumables and office supplies. The main taxes and fees are:
Business tax payable = service industry income * the tax rate is 5% (applicable to enterprises with service industry);
Value-added tax payable = commodity sales revenue (excluding tax) *3% (applicable to small-scale taxpayers);
Value-added tax payable = commodity sales revenue (excluding tax) * 17%- purchase amount (excluding tax) * 17% (applicable to general taxpayers);
Urban construction tax payable = VAT payable+business tax * 7%;
Education surcharge payable = VAT payable+business tax * 3%;
Local education surcharge payable = VAT payable+business tax *2% (the collection standards vary from place to place, and some places do not collect it);
Income tax = total profit * the tax rate is 25%; (The income tax rate of qualified small and low-profit enterprises is 20%. Small-scale low-profit enterprises refer to enterprises engaged in industries that are not restricted or prohibited by the state and meet the following conditions: industrial enterprises, with annual taxable income of no more than 300,000 yuan, employees of no more than 100, and total assets of no more than 30 million yuan; Other enterprises, the annual taxable income does not exceed 300,000 yuan, the number of employees does not exceed 80, and the total assets do not exceed 6,543,800 yuan).
Personal income tax: withheld and remitted, regardless of whether the salary exceeds 3,500 yuan (4,800 yuan for foreigners), all employees must declare in full.
Personal income tax payable (the taxable amount calculated by an individual according to his salary income, the balance after deducting the tax-free "five insurances and one gold" and other items that should be borne by the individual, and then deducting the allowable deductible expenses of 3,500 yuan (4,800 yuan for foreigners) is the taxable income.
Personal income tax payable = taxable income * applicable tax rate-quick deduction.
Attachment: Individual income tax rate table (applicable to income from wages and salaries)
Quick deduction of taxable income tax rate (%) for series months:
1, if the monthly tax payable does not exceed 1500 yuan, the tax rate is 3%, and the quick deduction is 0;
2. The tax rate is 4,500 yuan per month 1500 yuan. Quick deduction 105 yuan;
3. The monthly tax payable is more than 4,500 yuan to 9,000 yuan, and the tax rate is 20%. Quick deduction of 555 yuan;
4. The monthly tax payable is more than 9000 yuan to 35000 yuan, the tax rate is 25%, and the quick deduction is 1005 yuan;
5. The monthly tax payable exceeds 35,000 yuan to 55,000 yuan, and the tax rate is 30%, with a quick deduction of 2,755 yuan;
6. The monthly tax payable exceeds 55,000 yuan to 80,000 yuan, and the tax rate is 35%. Quick deduction of 5505 yuan;
7. The monthly taxable amount exceeds 80,000, and the tax rate is 45%. Quick deduction 13505 yuan.
Note: The monthly taxable income mentioned in this table refers to the monthly income after deducting expenses of 3,000 yuan (4,800 yuan for foreigners) or the balance after deducting expenses according to the provisions of this Law.
Stamp duty (monthly report requires different places, or purchase when it occurs);
The units and individuals listed in the "Provisional Regulations on Stamp Duty in People's Republic of China (PRC)" who sign books and collect coupons are taxpayers of stamp duty and shall pay stamp duty in accordance with the provisions.
Table of tax items and rates
Tax item, tax rate or tax amount
Purchase and sale contract 0.3‰
Processing contract 0.5‰
0.5% of the contract for survey and design of construction projects
Construction and installation project contract 0.3‰
Property lease contract 1‰
Contract of carriage of goods 0.5‰
Warehouse contract 1‰
Loan contract 0.05‰
Property insurance contract 1‰
Technical contract 0.3‰
Property right transfer document 0.5‰
Business account books: production and business account books, account books for recording funds, stamped according to the original value of fixed assets and 0.5‰ of total self-owned liquidity, and other account books stamped according to 5 yuan piece rate.
Rights and licenses: including real estate license, industrial and commercial business license, trademark registration certificate, patent certificate and land use certificate issued by government departments, which will be posted in 5 yuan. recipient
Property tax and urban land use tax are paid together with real estate in the first half and the second half.