Several partners hit it off immediately-the Industrial and Commercial Bureau handled the business license-the bank opened an account-the tax bureau filed it-and received the invoice-the company entered normal operation and needed to do accounting and tax returns every month.
After the reform of national administrative efficiency, business licenses and tax matters can now be handled online, which really makes it easy to start a business without leaving home, and the processing speed is particularly fast, and the business license can be completed in 1 day.
What tax does the company pay for its service income?
1, Xi Anchuang Zhiyou Tax Enterprise Service Co., Ltd. is a financial consulting company and belongs to small-scale taxpayers. In the quarter of 20 18, the sales revenue was 90,000 yuan (excluding tax), and the total cost was 76,500 yuan, of which the salary was 45,000 yuan (1 65,433 in February and March respectively).
The following are the total taxes paid each quarter:
(1) VAT 0 yuan (minus);
(2) Urban construction tax, education surcharge, local education surcharge and water conservancy construction fund are 0 yuan (minus);
(3) Stamp duty 27 yuan;
(4) 900 yuan, the trade union reserve fund; (The new company started paying salaries in the second year)
(5) The residual premium is 675 yuan; (Eligible can be exempted for 3 years)
(6) Enterprise income tax 1350 yuan (preferential tax rate 10%).
Summary: The tax directly related to income totals 27 yuan, with a tax burden of 0.03%.
2.Xi Anchuang Zhiyou Tax Enterprise Service Co., Ltd. is a financial consulting company and belongs to a small-scale taxpayer. In the 20 18 quarter, the sales revenue was 300,000 yuan (excluding tax), and the total cost was 255,000 yuan, including salary of 6,543,800 yuan (6,543,800 yuan in February and March respectively).
The following are the total taxes paid each quarter:
(1) VAT is 9000 yuan;
(2) Urban construction tax 630 yuan; Education surcharge, local education surcharge and water conservancy construction fund are 0 yuan (minus);
(3) Stamp duty 90 yuan;
(4) The trade union reserve fund is 3,000 yuan; (The new company started paying salaries in the second year)
(5) The residual premium is 2250 yuan; (Eligible can be exempted for 3 years)
(6) The enterprise income tax is 4,500 yuan. (Preferential tax rate is 10%)
Summary: The tax directly related to income totals 9720 yuan, and the tax burden is 3.24%.
The above are all the taxes that ordinary companies (including newly established companies) will involve and the taxes they need to pay. According to the company's income, profit, salary, company type and tax calculation method, the preferential tax policies enjoyed are different.
What taxes do companies have to pay for their operations?
1. turnover tax. Turnover tax is levied according to the percentage of the enterprise's operating income.
1. Value-added tax is a turnover tax levied on the added value of goods in many links such as production, circulation and labor services. Units and individuals that sell goods or provide processing, repair and replacement services and import goods within the territory of People's Republic of China (PRC) are taxpayers of value-added tax. VAT is based on sales revenue of 17%, 13% and 6%.
Calculation formula: VAT payable = output tax-input tax.
2. Business tax is a tax levied on the turnover of units and individuals that provide taxable services, transfer intangible assets or sell real estate in China. Business tax is a major tax in the turnover tax system. The tax basis of business tax is the turnover of various taxable services, the transfer of intangible assets and the sale of real estate (collectively referred to as turnover), with the proportions of 3%, 5% and 5%-20%.
3. Urban maintenance and construction tax (referred to as urban construction tax) is a tax levied in order to strengthen urban maintenance and construction, expand and stabilize the source of funds for urban maintenance and construction in China. Urban construction tax is based on the amount of consumption tax, value-added tax and business tax actually paid by taxpayers, and is paid at 7% (urban area) and 5% (county town) of the paid business tax, value-added tax and consumption tax respectively.
4. Education surcharge is a surcharge levied on units and individuals who pay value-added tax, consumption tax and business tax. The education surcharge is paid at 3% of the business tax, value-added tax and consumption tax.
Two. income tax
1. Enterprise income tax refers to a tax levied on all enterprises in People's Republic of China (PRC) (excluding foreign-invested enterprises and foreign enterprises) on their production, operation and other income in China and abroad. Taxpayers of enterprise income tax include state-owned enterprises, collective enterprises, private enterprises, joint ventures, joint-stock enterprises and other organizations in China. Enterprise income tax is calculated and paid according to taxable income (adjusted profit).
2. Personal income tax shall be levied according to the audit, and shareholders' dividends shall be levied at 20%. For sole proprietorship enterprises and partnership enterprises, the balance of the total income in each tax year after deducting the following costs and expenses losses shall be regarded as the income of investors' personal production and operation, and the personal income tax of employees of sole proprietorship enterprises and partnership enterprises may be withheld and remitted. For a sole proprietorship enterprise, business operation and personal income tax are two different things. As long as you have a salary, you have to pay personal income tax. Personal income tax is implemented according to the new regulations of 20 1 1, and the exemption amount is adjusted to 3500 yuan. At present, the latest tax threshold is 5000 yuan.
Other taxes mainly include consumption tax, urban land use tax, stamp duty, travel tax, property tax and resource tax.
1. Consumption tax is a tax levied by the government on consumer goods, which can be collected from wholesalers or retailers. Sales tax is a typical indirect tax. The current collection scope of consumption tax mainly includes: cigarettes, wine, wine, firecrackers, fireworks, cosmetics, refined oil, precious jewelry, golf balls and equipment, high-end watches, yachts, wooden disposable chopsticks, solid wood floors, automobile tires, motorcycles and automobiles. Some tax items are subdivided into several sub-items. Consumption tax is an in-price tax, which is only paid in the production, entrusted processing and import of taxable consumer goods. In the future, because the price includes consumption tax, there is no need to pay consumption tax, and the tax will ultimately be borne by consumers.
Under normal circumstances, enterprise value-added tax, business tax, additional tax and income tax need to be paid as long as they occur, and other taxes only need to be paid once a year, which is relatively small, not every month. The inland revenue department will inform you of the specific time of tax payment. If the unit does not own the property, there is no need to pay the property tax.
2. Urban land use tax is a tax levied on units and individuals with land use rights according to the prescribed tax amount, with state-owned land as the tax object and the actual occupied land unit area as the tax standard. Taxpayers of urban land use tax are units and individuals who use state-owned land in cities, counties, towns and industrial and mining areas, but foreign enterprises and foreign-invested enterprises will not pay urban land use tax for the time being. Urban land use tax is paid according to the actual occupation of land area (the regulations vary from place to place, XX yuan/).
3. Stamp duty is a kind of tax levied on various taxable documents such as contracts signed in economic activities, certificates of property rights transfer, business account books, photos of rights permission, etc. Stamp duty shall be purchased and affixed by taxpayers in accordance with the prescribed tax proportion and quota. If the amount is greater than that of 500 yuan, you can also pay the stamp duty directly at the bank and stamp it at the tax bureau. The purchase and sale contract is stamped at 0.03% of the purchase and sale amount; The lease contract shall be affixed with a decal of 0. 1%, and the decal account book shall be 5 yuan/this (when it is opened every year); The annual payment is 0.05% of the sum of "paid-in capital" and "capital reserve" (paid in full in the first year and increased year by year thereafter).
4. Vehicle and vessel tax is a kind of property tax levied on vehicles and vessels that should be registered in China's public security, transportation, agriculture, fisheries, military and other administrative departments, according to their types and in accordance with the prescribed tax paying units and annual tax payment standards. Taxpayers of vehicle and vessel use tax are enterprises, units, individual operators and other individuals who own and use vehicles and vessels in China (excluding foreign-invested enterprises, foreign enterprises and foreigners). Travel tax is paid by car (local)
5. Property tax is a kind of property tax levied on the property owner according to the taxable residual value or rental income of the house. All units and individuals who own property rights in China are taxpayers of property tax. Property tax shall be paid at 70%* 1.2% of the original value of the property.