What is the business tax rate? The tax rate of general commercial taxpayers is 17% or 13%, which can be deducted from the input.

The tax rate of small-scale commercial taxpayers is 3%, and the input cannot be deducted.

What is the tax rate of commercial enterprises? Generally, the low tax rate will often attract the attention of the tax bureau and can be controlled at not less than 1% (about 1.5% for commercial enterprises). Different industries have different tax rates. The specific tax rate table is: VAT rate = {[total annual output tax+sales of duty-free goods * actual tax rate of taxable goods-(total annual input tax)

1 agricultural and sideline food processing 3.50

2 food and drink

3 Textiles (chemical fibers) 2.25

Textiles and clothing, leather feathers (velvet) and products 2.9 1

5 Paper and paper products industry 5.00

6 Building materials products 4.98

7 chemical products 3.35

8 pharmaceutical manufacturing 8.50

9 cigarette processing 12.50

10 plastic products industry 3.50

1 1 nonmetallic mineral products industry 5.50

12 metal products industry 2.20

13 mechanical transport device 3.70

14 electronic communication equipment 2.65

15 handicrafts and other manufacturing industries 3.50

16 electrical machinery and equipment 3.70

17 production and supply of electricity and heat 4.95

18 commercial wholesale 0.90

19 Commercial Retail 2.50

3.5 Calculation of Enterprise Tax Rate 20 Others

At present, it generally refers to value-added tax:

Theoretical tax rate: gross sales profit * 17% divided by actual tax rate of sales revenue: actual tax paid divided by sales revenue.

The tax rate refers to the proportion of VAT payable by VAT taxpayers to taxable sales income in the current period.

For small-scale taxpayers, the tax rate is the collection rate: business tax 4%, industry 6%. For ordinary taxpayers, the tax rate is neither 17% nor 13%, because the input tax can be deducted, but it is far below this ratio. Specific calculation:

Tax rate = VAT payable in current period/taxable sales income in current period.

Value-added tax payable in current period = output tax in current period-actual deduction of input tax.

Actual input tax deduction = input tax retained at the beginning+input tax in the current period-input transfer-export tax rebate-input tax retained at the end.

Note: 1 For the production enterprises that implement "exemption, credit and refund", the value-added tax payable includes the tax deduction for the export of domestic products.

2. Under normal circumstances, the VAT payable in this period = the cumulative number of "unpaid VAT transfer" in the VAT payable subsidiary ledger+the cumulative number of "export tax rebate deduction" for domestic products.

Enterprise value-added tax rate

Q: 1. Our company is an import and export trading company, mainly engaged in self-export It has been three years since we obtained import and export rights and export business, but recently our business has been relatively small. I don't know if there are any regulations on sales revenue, such as the annual sales must reach at least 1.8 million.

2. How to calculate the value-added tax rate of self-operated production enterprises whose export income accounts for more than 95% of total sales income? The tax rate is 17% and the tax refund rate is 13%. Please list the calculation formulas.

Answer: 1. Enterprises with the right to operate import and export are not subject to the restriction that the annual VAT sales should reach more than10.8 million yuan when the general VAT taxpayer conducts the annual review. However, a small commercial enterprise newly established after July 1 2004 with the right to operate import and export can only apply for the qualification of general taxpayer if its actual sales amount must reach 1.8 million yuan within one year from the date of tax registration.

2. Tax burden = {annual output tax+sales of goods exempted from tax refund × 17%- (annual input tax-annual input tax transferred out+tax retained at the beginning of the year-tax retained at the end of the year) ÷ annual sales of taxable goods and services (excluding sales of tax-free goods and services)+sales of goods exempted from tax refund }× 100%.

For example, in your second question, suppose that the total sales revenue is 6,543.8+0,000 yuan, the export revenue is 950,000 yuan, the domestic sales revenue is 50,000 yuan, the input tax is 6,543.8+0.5 million yuan, the tax rate is 654.38+0.7%, and the tax refund rate is 654.38+0.3%. The calculation is as follows:

Output tax =50000* 17%=8500 yuan.

Input tax transfer = 950000 * (17%-13%) = 38000 yuan.

Taxable amount = 8500-(150000-38000) =-103500 yuan.

Tax burden = [8500+950000 *17%-(150000-38000)]/1000000 *10. ......

What are the tax rates of various enterprises? 1. The turnover tax that industrial enterprises and commercial enterprises need to pay is value-added tax. The general taxpayer's tax rate is 17% or 13% (different tax items, different tax rates), and the small-scale taxpayer's collection rate is 4% (commercial) and 6% (industrial).

2. The turnover tax payable by the service industry is business tax, and the business tax rates are 3%, 5% and 20%.

Among them: the tax rate of transportation, construction, post and telecommunications, culture and sports is 3%; The tax rate for service industry, transfer of intangible assets and sale of real estate is 5%; The entertainment tax rate is 20%.

3. As long as the enterprise pays the turnover tax (value-added tax, consumption tax and business tax), it must pay the additional tax of the turnover tax (based on the turnover tax):

Among them, the urban construction tax rates are 7% (cities), 5% (counties and towns) and 1% (other regions). Education surcharge is 3% of turnover tax; Surcharges in other places are mostly 1% (set by local governments themselves).

4. At present, the corporate income tax rate should be 18% (income within 30,000 yuan), 27% (income between 30,000 yuan and 654.38+10,000 yuan) and 33% (income above 654.38+10,000 yuan), and will be uniformly adjusted to 25% from next June 1.

5. Stamp duty rate:

(1). Proportional tax rate. The proportional tax rate is applicable to all kinds of contracts, certificates with contractual nature, certificates of property rights transfer and account books that record funds with business account books. The proportional tax rates are 0.05‰, 0.3‰, 0.5‰, 1‰.

(2) Fixed tax rate. The rights, licenses and other account books in the business account books, except the account books where funds are recorded, are all subject to the proportional tax rate, and all are stamped one by one, and the tax amount is 5 yuan.

6. Property tax rate:

(1). If the taxable amount is calculated according to the residual value of the property, the tax rate is1.2%;

(2) If the tax payable is calculated according to the house rent, the tax rate is 12%.

7. Travel tax:

(1), buses (including trams):

Bus: 480 yuan to 660 yuan/car.

Medium-sized buses: 420 yuan to 660 yuan/car.

Passenger cars: 360 yuan to 660 yuan/car.

Passenger cars: 60 yuan to 480 yuan/car.

(2) Truck: per ton 16 yuan to 120 yuan/deadweight ton (including semi-trailer tractor and trailer, passenger and freight vehicles);

(3) Three-wheeled vehicles and low-speed trucks: from 24 yuan to 120 yuan/dwt per ton;

(4) Motorcycles: from 36 yuan to 180 yuan.

(5) Special operation vehicles and wheeled special mechanical vehicles: per ton 16 yuan to 120 yuan/load.

8. Enterprises that produce cigarettes, alcohol, automobiles, tires, jewelry, gold and silver jewelry, firecrackers, gasoline, diesel, motorcycles, etc. You also need to pay consumption tax (there are many tax items and tax rates).

What taxes do commercial enterprises need to pay? It's a long story To put it simply: 1, value-added tax (taxable amount for selling tangible movable property or providing processing, repair and replacement services) 1. 1 Small-scale taxpayer: taxable amount = sales amount *4% (industry 6%) 1.2 General taxpayer: taxable amount = sales amount. The input tax is deducted according to the amount proved by the special VAT invoice deduction coupon (or other deduction vouchers, such as freight invoices and customs duty payment vouchers). 2. Business tax (see "business tax items" for the taxes payable for providing services other than processing, repair and replacement, transferring intangible assets and selling real estate). 3. Surcharge tax: where the "three major" turnover taxes (value-added tax, business tax and consumption tax) are paid, 3. 1 urban construction tax = the sum of the three taxes *7% (7% for counties and towns in the city, 5% for others, 1%)3.2 Education surcharge = the sum of the three taxes * 3%. 4. Small taxes such as stamp duty, vehicle and vessel use tax, property tax and urban land use tax generally do not need to be declared monthly. 5. Enterprise income tax: there are quota collection, quota collection and audit collection, most of which are audit collection. Taxable amount = taxable income * applicable tax rate (18%, 27%, 33%). 6. Personal income tax is withholding tax, and the enterprise does not bear it. General enterprises mainly withhold and remit the wages and salaries of employees. If a commercial retail enterprise carries out lottery promotion for customers,

What is the tax rate for the sales industry? The sales industry involves paying: value-added tax, urban construction tax, education surcharge, personal income tax, stamp duty, property tax, land use tax, income tax, etc.

tax rate

1, VAT

(1) The VAT rate for small-scale taxpayers is 3%.

(2) For general taxpayers, the VAT rate is 17%.

VAT payable = output tax-input tax

2. Urban maintenance and construction tax

The tax basis is calculated and paid according to the actual value-added tax paid. The tax rates are 7% (urban area), 5% (suburban area) and 1% (rural area) respectively.

Calculation formula:

Taxable amount = VAT × tax rate.

3. Additional education expenses

The tax basis is calculated and paid according to the actual value-added tax, and the additional tax rate is 3%.

Calculation formula:

Additional education fee payable = VAT ×3%.

4. Stamp duty:

(1) Property lease contracts, warehousing contracts and property insurance contracts are subject to the tax rate of one thousandth;

(2) The tax rate for processing contracts, construction engineering survey and design contracts, cargo transportation contracts and property rights transfer documents is five ten thousandths;

(3) The tax rate for purchase and sale contracts, construction and installation engineering contracts and technology contracts is three ten thousandths;

(4) For loan contracts, the tax rate is 0.5 ‰;

(5) The account books in which funds are recorded shall show five ten thousandths of the total amount of "paid-in capital" and "capital reserve".

Flowers;

(6) Five yuan is posted for each business account book, right and license.

5. Personal income tax:

Income from wages and salaries does not include tax, and the tax rate table applies.

Taxable income (excluding tax) Tax rate (%) Quick deduction (RMB)

1 The part not exceeding 500 yuan 50.

2 The part that exceeds 500 yuan to 2000 yuan is 1025.

3. The part exceeding 2,000 yuan to 5,000 yuan is 15 125.

4 the part exceeding 5,000 yuan to 20,000 yuan 20375

5 The portion exceeding 20,000 yuan to 40,000 yuan is 25 1375.

6 The part exceeding 40,000 yuan to 60,000 yuan 303,375

7 356,375 for the part exceeding 60,000 yuan to 80,000 yuan.

8 The portion exceeding 80,000 yuan to 100000 yuan is 40 10375.

9 Part exceeding 100000 yuan 45 15375

Calculation formula:

Personal income tax payable = taxable income × applicable tax rate-quick deduction

Taxable amount = wage income -2000- "three insurances and one gold"

6. Income tax

(1) There are two ways to collect income tax: audit and verification.

(2) If it belongs to the approved collection, the income tax shall be calculated and paid according to the income.

Calculation formula:

Income tax payable = total income × approved fixed ratio × income tax rate

(3) Income tax shall be paid on the basis of profits if it is collected through audit.

Calculation formula:

Income tax payable = total profit * income tax rate

(4) Income tax rate:

The general corporate income tax rate is 25%.

Small and low-profit enterprises that meet the requirements shall be subject to enterprise income tax at a reduced rate of 20%.

High-tech enterprises that need special support from the state shall be subject to enterprise income tax at a reduced rate of 15%.

7. Property tax

If it is paid according to the residual value of the property, the tax rate is1.2%; If it is paid according to the rental income of real estate, the tax rate is 12%.

8. Land use tax: The annual tax amount of land use tax per square meter is as follows:

(1) big city 1.5 yuan turns to 30 yuan;

(2) Medium-sized cities 1.2 yuan to 24 yuan;

(3) 0.9 yuan to 18 yuan;

(4) 0.6 yuan to 12 yuan in the county, market town and industrial and mining area. ...

The tax rate standard of commercial enterprises varies from place to place, and the tax rate of specific industries is also different. 1%-4%.

What taxes do ordinary taxpayers' commercial enterprises have to pay? Usually, the local taxes of general taxpayers in commercial enterprises are as follows:

1. Education surcharge: the actually paid value-added tax multiplied by the 3% education surcharge rate.

2. Urban maintenance and construction tax: the actual value-added tax paid is multiplied by the urban construction tax rate. (According to the location of the taxpayer, the city is 7%; 5% of counties and townships; The third tax rate 1% is not in cities, counties and towns)

3. Property tax: the property tax is calculated and paid according to the residual value after deducting 10% to 30% from the original value of the property. The applicable tax rate is 1.2%. Property tax is calculated on an annual basis and paid in installments. Consult the competent local taxation bureau for the specific deduction ratio and tax payment period.

4. Stamp duty: The stamp duty is calculated, paid or stamped according to the taxable contract, business account book and license stipulated in the Provisional Regulations of People's Republic of China (PRC) Municipality on Stamp Duty. Stamp duty has 13 tax items. I choose several taxable behaviors that often occur:

1) The purchase and sale contract shall be affixed with three ten thousandths of the purchase and sale amount;

2) The contract of carriage of goods shall be affixed with a decal of 0.5 ‰ of the transportation cost.

3) The loan contract shall be sealed at 0.5 ‰ of the loan amount.

4) The property insurance contract shall be sealed at one thousandth of the insured amount.

5) The account books in which the funds are recorded in the business account books shall be stamped at the rate of five ten thousandths of the total amount of "paid-in capital" and "capital reserve" at one time, and only some decals will be added in the following years. Other account books are stamped with five yuan each.

6) The right and license shall be affixed with a five-yuan decal.

7) The property lease contract shall be affixed with a decal of one thousandth of the lease amount;

8) The warehousing contract shall be stamped at one thousandth of the warehousing cost.

5. Land use tax: The land use tax is calculated and levied according to the stipulated tax amount based on the land area actually occupied by taxpayers. The annual tax amount per square meter of land use tax is as follows (hereinafter referred to as unit-level tax amount):

(a) big cities 1.5 yuan to 30 yuan;

(2) Medium-sized cities 1.2 yuan to 24 yuan;

(3) Small cities from 0.9 yuan to 18 yuan;

(4) From 0.6 yuan to 12 yuan in the county, towns and industrial and mining areas.

The specific unit-level tax amount shall be determined by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government according to the municipal construction and economic prosperity. Land use tax shall be calculated on an annual basis and paid in installments. Please consult the local taxation bureau for the specific tax rate (unit tax) and tax payment period.

Six, travel tax:

1) each bus is 60-660 yuan.

2) Freight car load per ton 16- 120 yuan.

The specific applicable tax amount for vehicles shall be determined by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government within the prescribed sub-tax items. Consult the competent local taxation bureau for the specific tax rate (unit tax amount) and tax payment period.

Seven, personal income tax, mainly in the form of withholding, withholding personal income tax when paying income.

1) Withholding and remitting personal income tax on employees' wages and salaries, the balance after deducting expenses of 2,000 yuan from monthly income is taxable income, and the excess progressive tax rate is 5%-45%.

2) Withholding and remitting individual income tax, and the amount of interest, dividends and bonus income of investors shall be the taxable income, and the proportional tax rate shall be 20%.

The number of self-employed individuals in commercial tax points is generally levied according to the approval. For example, the general taxpayer tax rate of commercial enterprises is 17%, the small-scale taxpayer tax rate is 3%, the general commercial retail business tax rate is 5%, the urban construction tax is business tax or value-added tax (7% in cities and 5% in counties), the education fee is added as business tax or value-added tax 3%, and the local education fee is added as business tax or value-added tax 1%.

What is the tax collection point of special invoices for commercial enterprises? General taxpayers pay taxes according to the "deduction system", that is, according to the balance after deducting the input from the output. For small-scale taxpayers, the tax payable is calculated by dividing the sales revenue by (1+ applicable tax rate) and multiplying it by the tax rate, which is 6% for industry and 4% for business. General taxpayers are divided into 0 tax rate, 13% tax rate and 17% tax rate. Small-scale taxpayers and commercial enterprises are 4%; 6% for industrial enterprises (excluding tax exemption). The annual sales of commercial enterprises is above 6.5438+0.8 million.

Applicable tax rates: 17% and 13% (special application).

The basic tax rate is 17%, the low tax rate is 13%, and the tax rate is zero. The basic tax rate 17% is applicable to the taxpayer's behavior of selling or importing goods and providing additional services such as repair and replacement. The low tax rate of 13% is applicable to taxpayers selling or importing the following goods;

1. cereals and edible vegetable oils;

2 tap water, heating, air conditioning, hot water, gas, liquefied petroleum gas, natural gas, biogas and coal products for residents;

3. Books, newspapers and magazines;

4. Feeds, fertilizers, pesticides, agricultural machinery and plastic films;

5. Other goods specified by the State Council.

What is the tax rate for general commercial invoices? Value-added tax is levied on businesses, and the tax rate of business value-added tax is 1.8%. For small-scale taxpayers, the applicable tax rate is 3%. Therefore, the applicable tax rate for commercial invoices is 17%, that is, the collection rate is 3%.