Introduction to local tax knowledge 1. Taxes collected by local tax authorities According to the current tax policy, the taxes collected by local tax authorities mainly include business tax, enterprise income tax, personal income tax, resource tax, land value-added tax, property tax, urban land use tax, vehicle and vessel tax, stamp duty, urban maintenance and construction tax (referred to as urban construction tax), tobacco tax and education surcharge deemed as tax management. Among them, the enterprise income tax shall be collected and managed by the State Taxation Bureau and the Local Taxation Bureau respectively according to the scope of collection and management stipulated by State Taxation Administration of The People's Republic of China, People's Republic of China (PRC). Except in certain circumstances, the enterprise income tax of enterprises that should pay value-added tax among new enterprise income tax taxpayers from 2009 shall be managed by the State Administration of Taxation; The enterprise income tax subject to business tax shall be managed by the local taxation bureau. The enterprise income tax of an enterprise that pays neither value-added tax nor business tax shall be temporarily managed by the local taxation bureau. Enterprises that pay both value-added tax and business tax shall, in principle, determine the ownership of collection and management according to the turnover tax payable for their main business declared by themselves at the time of tax registration; If the main business of an enterprise cannot be determined at the time of tax registration, the first business indicated in the industrial and commercial registration shall generally prevail. Before the end of 2008, the enterprise income tax taxpayers managed by the State Taxation Bureau and the Local Taxation Bureau respectively will not be adjusted. According to the Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on the Criteria for Determining Newly Established Enterprises with Preferential Enterprise Income Tax Policies (Caishui [2006] 1No.) and relevant regulations, the income tax that does not belong to newly established enterprises is managed by the local taxation bureau. 2. Business Tax Business tax is a tax levied on the business income of units and individuals providing taxable services, transferring intangible assets and selling real estate with compensation. Main policies: Provisional Regulations on Business Tax and its detailed rules for implementation. Taxable amount = turnover × tax rate Turnover provides taxpayers with taxable services, transfers intangible assets or sells real estate, all the price and other expenses. However, under special circumstances such as tourism, combined transport and subcontracting Jian 'an projects, the turnover shall be determined according to the difference. There are policies and regulations on the reduction and exemption of personal services, educational services, medical services, agriculture and cultural activities provided by the disabled. At present, ordinary houses sold and purchased by individuals for more than 2 years are exempt from business tax, and those purchased for less than 2 years are subject to business tax according to the difference between the sales price and the purchase price. Business tax threshold policy: for individual industrial and commercial households and individuals engaged in fixed business (paying taxes on schedule), the business tax threshold is 5000 yuan/month, and the tax threshold is 100 yuan/time (day). The scope of application of the business tax threshold is limited to individuals (that is, individual industrial and commercial households and other individuals). Tax payment place: taxpayers who provide taxable services or transfer intangible assets other than land use rights shall report and pay taxes to the competent tax authorities where their institutions are located or where they live. However, the construction services and other taxable services provided by taxpayers shall be declared and paid to the competent tax authorities where the taxable services occur; Taxpayers who transfer (sell) or lease land use rights and real estate shall report and pay taxes to the competent tax authorities where the land and real estate (real estate) are located. The specific tax items and tax rates of business tax are as follows: tax items and tax rates 1. Transportation 3% 6. Entertainment 5%-20% 2. Construction 3% 7. Service industry (including hotels, restaurants, tourism, leasing, etc. ) 5% 3. Finance and insurance 5% 8. Transfer of intangible assets 5% 4. Posts and telecommunications industry 3% 9. Real estate sales. The tax payment period of 3% business tax in culture and sports industry is mainly 1 month or 1 quarter (the tax payment period of taxpayers such as banks and credit cooperatives is 1 quarter, and most other taxpayers pay taxes. 3. Enterprise income tax is a kind of tax levied on the income from production and operation of all enterprises and other organizations with income in China (excluding sole proprietorship enterprises and partnerships) and other income from inside and outside China. Main policies: enterprise income tax law and its implementing regulations. Taxable income = total income-taxable income-tax-free income-deductions-taxable amount of losses in previous years = taxable income × applicable tax rate-tax relief-tax credit. The enterprise income tax rate is 25%, the preferential tax rate of 20% is applicable to small and low-profit enterprises, and the preferential tax rate of 15% is applicable to high-tech enterprises. The income obtained by enterprises from various channels in monetary and non-monetary forms is the total income. Non-tax income in total income: financial allocation (refers to the financial funds allocated by people's governments at all levels to institutions, social organizations and other organizations included in budget management, excluding all kinds of incentives, subsidies, tax rebates, reductions and exemptions obtained by enterprises from government departments); Administrative fees and government funds; Other (stipulated by the State Council). The main deduction policy stipulates: ① Reasonable expenses related to income actually incurred by enterprises, including costs, expenses, taxes, losses and other expenses, are allowed to be deducted when calculating taxable income. ② It is allowed to deduct the reasonable wages and salaries incurred by the enterprise; The pre-tax deduction limits of employee welfare funds, trade union funds and employee education funds incurred by enterprises are 14%, 2% and 2.5% of total wages and salaries respectively. Among them, the excess employee education funds can be carried forward to the next year for deduction. (three) the basic old-age insurance, medical care, unemployment, work injury, maternity and other social insurance premiums and housing accumulation funds paid by enterprises for employees according to regulations are allowed to be deducted. (4) The deduction limit for public welfare donations incurred by the enterprise is 65438+ 0.2% of the total annual profit. ⑤ Business entertainment expenses related to the production and business activities of the enterprise shall be deducted according to 60% of the amount incurred, but the maximum amount shall not exceed 5‰ of the sales (business) income of the year. ⑥ The deduction limit of eligible advertising expenses and business promotion expenses incurred by the enterprise is 65438+ 05% of sales (business) income, and the excess will be deducted in future years. ⑦ Non-deductible expenses: dividends, bonuses and other equity investment income paid to investors; Enterprise income tax; Tax late fees; Fines, fines and losses of confiscated property; Donation expenditure that does not meet the requirements; Sponsorship expenditure; Unapproved reserve expenditure; Other expenses unrelated to income. Loss treatment: carry forward to the next year for deduction, but the longest carry-forward period shall not exceed five years. Preferential tax policies: 1. Tax-free income includes debt interest income, dividends, bonuses and other equity investment income among qualified resident enterprises. 2. Except for projects whose development is restricted or prohibited by the state, the income of enterprises engaged in the following projects shall be exempted from enterprise income tax: ① planting vegetables, grain, potatoes, oilseeds, beans, cotton, hemp, sugar, fruits and nuts; ② Breeding of new crop varieties; ③ Chinese herbal medicine planting; ④ Cultivation and planting of trees; ⑤ Livestock and poultry breeding; ⑤ Collection of forest products; 6. Agricultural, forestry, animal husbandry and fishery services such as irrigation, primary processing of agricultural products, veterinary medicine, agricultural technology popularization and operation and maintenance of agricultural machinery; ⑦ Ocean fishing. Corporate income tax will be levied on the income of the following projects by half: ① the cultivation of beverage crops and spice crops such as flowers and tea; ② Marine aquaculture and inland aquaculture. 3. Income from investment and operation of state-supported public infrastructure projects and income from qualified environmental protection, energy conservation and water-saving projects shall be exempted from enterprise income tax from the first year to the third year, and enterprise income tax shall be halved from the fourth year to the sixth year. (three exemptions and three reductions) 4. The following expenses of an enterprise can be deducted when calculating taxable income: ① research and development expenses incurred in developing new technologies, new products and new processes; (two) the wages paid by the disabled and other employed persons encouraged by the state. 5. The income obtained by enterprises from comprehensive utilization of resources and production of products in line with national industrial policies can be included in the total income at a reduced rate of 90% when calculating the taxable income. 6 enterprises for environmental protection, energy saving and water saving, safety in production and other special equipment investment. It can be deducted from the tax payable of the enterprise in the current year according to 10% of the investment in special equipment. If the credit is insufficient in that year, it can be carried forward for 5 years. The enterprise income tax is calculated according to the tax year, starting from 65438+ 10/day to 65438+February 3 1 day in Gregorian calendar. Enterprise income tax shall be paid in advance on a monthly or quarterly basis, and settled at the end of the year, with overpayment and underpayment. That is, an enterprise should submit a tax return for prepaying enterprise income tax to the tax authorities within 15 days after the end of the month or quarter, and pay taxes in advance. The enterprise shall, within 5 months after the end of the year, submit the annual enterprise income tax return to the tax authorities, and make final settlement of the corresponding tax refund. Four. Personal income tax (1) is a tax levied on taxable income obtained by individuals (self-employed and natural persons). Taxable items (income) include income from wages and salaries obtained by individuals, income from production and operation of individual industrial and commercial households, income from contracted leasing operations of enterprises and institutions, income from remuneration for labor services, income from remuneration for manuscripts, income from interest dividends, income from property leasing, income from property transfer, income from accidental royalties and other income, * * *1. (2) The tax rate is 5% to 45% for income from wages and salaries, 5% to 35% for income from production and operation of individual industrial and commercial households (note: sole proprietorship enterprises and partnership enterprises shall apply mutatis mutandis) and 5% to 35% for income from contracted operation and lease of enterprises and institutions, and the tax rate for other income is 20%. (3) Calculation of tax payable (1) Wages and salary income are calculated and paid monthly. Taxable income = total monthly salary income-social insurance premiums and housing accumulation fund actually borne by individuals according to regulations-2,000 yuan taxable income = taxable income × applicable tax rate-quick deduction. If an individual obtains a one-time bonus for the whole year (including year-end salary increase), personal income tax shall be calculated and levied according to preferential measures. ② Taxable income from production and operation of individual industrial and commercial households = total income-costs, expenses, losses and taxes allowed to be deducted = taxable income × applicable tax rate-quick deduction. Individual income tax is levied on self-employed individuals who cannot audit their accounts. Our county basically adopts the approved method to collect personal income tax on self-employed individuals. (3) Income from labor remuneration shall be calculated on a per-time basis. Every income does not exceed 4000 yuan, taxable income = every income -800 yuan; If each income exceeds 4,000 yuan, taxable income = each income ×( 1-20%) taxable income = taxable income ×20%. Every abnormal income (more than 20,000 yuan) is subject to tax increase. ④ Taxable income from property lease = income from each property lease-reasonable expenses-expense deduction standard. Reasonable expenses include: taxes and education surcharge paid by taxpayers in the process of leasing property, which can be deducted from property leasing income with tax payment vouchers; The repair cost of the actual expenditure of the leased property borne by the taxpayer must be the actual expenditure that can provide effective and accurate vouchers, and each time it is limited to deducting 800 yuan. If you can't finish it at once, you can finish it continuously until it is finished. The expense deduction standard is: if the income does not exceed 4,000 yuan each time, 800 yuan will be deducted; If the income exceeds 4,000 yuan each time, 20% of the income will be deducted. Personal income tax payable = taxable income ×20%⑤ Income from property transfer, after deducting the original value of the property and reasonable expenses, the balance shall be levied at the proportional tax rate of 20%. ⑥ Interest, dividends, bonus income and accidental income shall be levied at the rate of 20% according to the amount of income each time (without deducting any expenses). (4) Personal income tax is withheld and remitted by the unit that pays personal income, except for personal outdoor activities. The tax payment period is: the monthly tax withheld by the withholding agent and the monthly tax payable by the taxpayer shall be paid into the state treasury within 7 days of the following month; The tax payable on the income from the production and operation of individual industrial and commercial households shall be calculated on an annual basis, paid in advance by monthly installments, and settled within 3 months after the end of the year, with overpayment and underpayment. Taxpayers with an annual income of more than 6.5438+0.2 million yuan shall file tax returns with the tax authorities within 3 months after the end of the year. (5) The items exempted from personal income tax under the tax reduction and exemption policy include bonuses in science, education, technology, culture, health, sports and environmental protection. Awarded by the provincial people's government, the State Council ministries and commissions, China People's Liberation Army units at or above the military level, foreign organizations and international organizations; Interest on treasury bonds and financial bonds issued by the state; Welfare funds, pensions and relief funds; Insurance compensation; Military transfer fee and demobilization fee; In accordance with the unified provisions of the state, cadres and workers are given resettlement fees, resignation fees, retirement wages, resignation wages, retirement allowance and one-child allowance; Wait a minute. With the approval of the tax authorities at or above the county level, individual income tax shall be reduced in the following cases: income from the disabled, the lonely and the old, and the martyrs; Causing heavy losses due to serious natural disasters. Resource tax A tax levied on various taxable natural resources. The scope of taxation includes crude oil, natural gas, coal, other non-metallic minerals, black minerals, non-ferrous minerals and salt. The tax standard of resource tax varies from 0.3 yuan to 60 yuan or from 1000 cubic meters of 2 yuan to 15 yuan per ton due to different types and locations of resources. Tax standard of main resource units in our county: limestone, 2 yuan/ton (joint venture 3 yuan/ton); Stone coal vanadium (vanadium ore) 12 yuan/ton; Other building sand and gravel 0.5 yuan/ton. At present, the resource tax is levied in the form of quantitative quota, and the next step will be to levy it in the form of ad valorem fixed rate. Six, urban land use tax to cities, counties, towns (our county including Qidu Town, Xianyu Town, Du Heng Town, Lilac Town, xiaohe town) and industrial and mining areas within the scope of the land as the tax object, to the actual occupation of land area as the tax basis, according to the provisions of the standard of land use units and individuals tax. According to the regulations of the municipal government, the land where urban land use tax is levied in our county is divided into three grades, and the annual tax standard of each grade is: first-class land, 4 yuan per square meter; Second-class land, 3 yuan per square meter; Third-class land, 1.5 yuan per square meter. The primary land use scope is mainly in the county, the secondary land use scope is mainly in the remote areas of the county, and the tertiary land use scope is mainly in the remote areas of the county and the seat of the town people's government. The specific scope shall be subject to the official documents of the county government and local tax authorities. Tax-free land: land occupied by state organs, people's organizations, armed forces and state financial allocation units; Public land such as municipal streets, squares and green belts; Land directly used for agriculture, forestry, animal husbandry, fishery, etc. In addition, the land for personal use (excluding the land leased by individuals or used for production and operation and the land for storage yards) is temporarily exempted from land use tax; Non-profit medical institutions, schools, kindergartens and nurseries are exempt from urban land use tax. Land use tax is calculated on an annual basis and paid in installments (generally quarterly in our county). Seven, property tax to cities, counties, towns and industrial and mining areas within the scope of the housing as the tax object, according to the residual value of the property or rental income as the tax basis, a tax levied on property owners. Tax rates are divided into two categories: if the taxable amount is calculated according to the residual value of the property (that is, 70% of the original value of the property), the applicable tax rate is1.2%; If the taxable amount is calculated according to the rental income of real estate, the applicable tax rate is 12%, but for residential houses rented by individuals at the market price, the tax rate is reduced by 4%. Property tax is levied annually and paid in installments. Most of the main relief objects are consistent with the urban land use tax. Eight. Urban maintenance and construction tax and education fee plus urban maintenance and construction tax (urban construction tax) are levied on units and individuals who pay value-added tax, consumption tax and business tax. Based on the value-added tax, consumption tax and business tax actually paid by taxpayers, they are calculated and paid according to the three tax rates of 7% (urban area), 5% (county town) and 1% (not in urban area, county town and town) respectively. Urban maintenance and construction tax is paid at the same time as value-added tax, consumption tax and business tax respectively. The tax basis of education surcharge is consistent with urban construction tax, and the tax rate is 3%. In addition, taxpayers in our province have to pay local education surcharges at 1% of value-added tax, consumption tax and business tax. Nine, the land value-added tax to the taxpayer to transfer the right to use state-owned land, the above-ground buildings and their attachments as the value-added tax object, in accordance with the provisions of the tax rate. The implementation of four progressive tax rates, the tax rates are 30%, 40%, 50% and 60% respectively. Taxpayers shall, within 7 days from the date of signing the real estate transfer contract, file tax returns with the competent tax authorities where the real estate is located, and pay land value-added tax within the time limit approved by the tax authorities. If the land value-added tax cannot be calculated due to cost determination or other reasons, the land value-added tax can be levied first, and the liquidation will be carried out after the completion of the project. At present, individual housing sales are temporarily exempted from land value-added tax. Travel tax 1. Taxpayers are the owners or operators of vehicles and boats, including all kinds of enterprises, institutions, foreign-related enterprises, social organizations, state organs, other units, individual industrial and commercial households and other individuals. 2. Unit Tax Amount Anhui Travel Tax Item Tax Item Remarks (Item Remarks) Tax Amount Unit Annual Tax Amount Passenger Cars The number of passengers approved for large buses is greater than or equal to 20. Each medium-sized bus in 540 yuan has an approved number of passengers greater than or equal to 9, and the number of small passenger cars in 450 yuan is less than or equal to 9. The total cylinder displacement of 360 yuan minibus engine is less than or equal to 1 liter. 240 yuan freight cars include semi-trailer tractors. According to the weight of the trailer, each ton of 80 yuan tricycle, low-speed truck, special operation vehicle, wheeled special mechanical vehicle and motorcycle, each 60 yuan ship (omitted) has 3 vehicles. The withholding and remitting insurance institution engaged in the compulsory insurance business of motor vehicles is the withholding agent of motor vehicle travel tax, and collects and remits travel tax according to law. 4. Tax payment period: the travel tax is declared and paid annually, and the tax payment period is before March 3 1 year; If the withholding agent collects and pays the motor vehicle travel tax, the tax payment period shall be the date when the taxpayer purchases the motor vehicle "compulsory insurance". 5. Vehicles and vessels exempted from travel tax under the reduction and exemption policy: (1) Non-motorized vessels (excluding non-motorized barges); (2) Tractors (registered in agriculture and agricultural machinery departments, with tractor registration certificate or tractor driving license as the basis for identification); (3) Fishing boats and breeding boats; (four) special vehicles and boats for the army and the armed police; (5) Police cars and boats (based on the police car number plate issued by the public security organ, that is, the word "police" with the last registration number in red); Wait a minute. In addition, our province temporarily exempts urban and rural public transport vehicles and vessels from collecting vehicle and vessel tax. Those who do not meet the above requirements, including state organs and administrative institutions with financial allocations, shall pay travel tax in accordance with the regulations. 6. The place of tax payment is the place of registration of the vehicle and vessel; If the travel tax is collected and remitted by an insurance institution, the place of tax payment shall be the place where the insurance institution is located. Eleven, the collection of stamp duty on economic activities, correspondence, receipts and other taxable documents in accordance with the provisions of the tax law. Stamp duty according to the nature of taxable documents, according to the contract amount, the tax payable is calculated according to the proportional tax rate or piece-rate quota. Taxable contracts and property rights transfer documents concluded by two or more parties shall be paid in full according to the contracts they hold. The tax rate of purchase and sale contracts is 0.3‰, the tax rate of business account books of processing contracts, cargo transportation contracts, property transfer vouchers and recorded funds is 0.5‰, the tax rate of property lease contracts and property insurance contracts is 1‰, and the tax rate of loan contracts is 0.05‰. Business account books, rights and licenses (including real estate license, business license, patent certificate, land use certificate, etc.). ) All unrecorded funds shall be stamped in 5 yuan/year. From April 24, 2008, the stamp duty (stamp duty column) rate of securities (stocks) transactions was adjusted from 3‰ to 1‰. At present, individual buying and selling houses are temporarily exempt from stamp duty. Stamp duty shall be calculated by the taxpayer in accordance with the regulations, purchased at one time and stamped and paid. Twelve. About Invoice Management According to the provisions of the Invoice Management Law, when units and individuals sell goods, provide services and engage in other business activities and collect money from outside, the payee shall issue invoices to the payer (except in special circumstances); All units and individuals engaged in production and business activities shall ask the payee for invoices when purchasing goods, receiving services and paying other business expenses. When obtaining the invoice, it is not allowed to ask for changing the name and amount; Invoices that do not meet the requirements shall not be used as financial reimbursement vouchers, and any unit or individual has the right to refuse them.
Further reading: How to buy insurance, which is good, and teach you how to avoid these "pits" of insurance.