income tax = total profit * the tax rate is 25%; (The income tax rate of qualified small-scale low-profit enterprises is 2%. 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 an annual taxable income of no more than 3, yuan, no more than 1 employees and total assets of no more than 3 million yuan; Other enterprises, the annual taxable income does not exceed 3, yuan, the number of employees does not exceed 8, and the total assets do not exceed 1 million yuan).
The main taxes and fees involved in a limited liability company are:
Business tax payable = service industry income * the tax rate is 5% (suitable for enterprises with service industry);
VAT payable = commodity sales revenue (excluding tax) *3% (suitable for small-scale taxpayers);
Taxable amount calculated by ad valorem fixed rate method for consumption tax = sales × proportional tax rate
Taxable amount calculated by quantitative fixed rate method for consumption tax = sales quantity × fixed tax rate
VAT payable = sales revenue of goods (excluding tax) *17%-purchase amount (excluding tax) *17% (suitable for general taxpayers);
urban construction tax payable = VAT payable+business tax+consumption tax * 7%;
education surcharge payable = payable value-added tax+business tax+consumption tax * 3%;
local education surcharge payable = payable value-added tax+business tax+consumption tax *2% (the collection standards vary from place to place, and some places do not collect it);
Personal income tax: withholding and paying, regardless of whether the salary exceeds 3,5 yuan (4,8 yuan for foreigners), all employees must declare in full.
Personal income tax payable (the amount of tax payable by individuals calculated according to their wages and salaries) is the taxable income after deducting the items such as "five insurances and one gold" that should be borne by individuals without tax, and then deducting the allowable expenses of 3,5 yuan (4,8 yuan for foreigners).
personal income tax payable = taxable income * applicable tax rate-quick deduction.
Attachment: personal income tax rate table (applicable to wages and salaries)
Monthly taxable income tax rate (%) quick deduction:
1. If the monthly taxable amount does not exceed 1,5 yuan, the tax rate is 3%, and the quick deduction is ;
2. The tax rate is 1% for the part of the monthly tax payable exceeding 1,5 to 4,5 yuan. Quick deduction of 15 yuan;
3. The tax rate is 2% for the part of the monthly tax payable exceeding 4,5 yuan to 9, yuan. Quick deduction of 555 yuan;
4. The tax rate is 25% for the part of the monthly tax payable exceeding 9, yuan to 35, yuan, and the quick deduction is 1,5 yuan;
5. The tax rate is 3% for the part of the monthly tax payable exceeding 35, yuan to 55, yuan, and the quick deduction is 2,755 yuan;
6. The tax rate is 35% for the part with monthly tax payable exceeding 55, yuan to 8, yuan. Quick deduction of 555 yuan;
7. The tax rate is 45% for the part with monthly tax payable exceeding 8,. The quick deduction is 1355 yuan.
Note: The monthly taxable income mentioned in this table refers to the balance after deducting expenses of 3, yuan (4,8 yuan for foreigners) from the monthly income or deducting additional expenses according to the provisions of this Law.
stamp duty (monthly report requires different places, or it is purchased when it occurs);
All units and individuals who have signed books and received vouchers listed in the Provisional Regulations of the People's Republic of China on Stamp Duty are taxpayers of stamp duty and should pay stamp duty according to the regulations.
tax item and tax rate table
tax item and tax rate
purchase and sale contract .3‰
processing contract .5‰
construction engineering survey and design contract .5‰
construction and installation engineering contract .3‰
property lease contract 1‰
cargo transportation contract .5‰
warehousing and storage contract. Same as 1‰
loan contract .5‰
property insurance contract 1‰
technology contract .3‰
business account book: account book for production and operation, account book for recording funds, stamped according to the original value of fixed assets and the total amount of self-owned liquidity .5‰, and other account books are stamped by 5 yuan
rights. The recipient
pays the property tax and the urban land use tax in the first half and the second half of the year if he has real estate.