The taxes and fees payable by industrial enterprises generally include:
(1) VAT.
(2) Urban construction tax.
(3) Enterprise income tax.
(4) Property tax.
(5) Urban land use tax.
(6) Vehicle and vessel use tax.
(7) stamp duty.
(8) Additional education fees.
(9) Production and entrusted processing of cigarettes, alcohol, cosmetics, skin care products, precious jewels and jade, firecrackers, fireworks, gasoline, diesel oil, automobile tires, motorcycles, automobiles and other commodities shall be subject to consumption tax. If there is taxable business tax, business tax shall be paid.
(10) Exploitation of crude oil, natural gas, coal, other non-metallic minerals, ferrous metals, non-ferrous metals, salt and other products requires payment of resource tax; Paid transfer of state-owned land use rights, above-ground buildings and their attachments, but also pay land value-added tax.
What taxes do I have to pay to run a factory? First of all, the licenses you apply for are business license, organization code certificate, tax registration certificate (national tax and local tax), official seal, special financial seal and private seal of legal representative.
Secondly, the national tax includes small-scale value-added tax (6%) or general taxpayer 17%.
Enterprise income tax; Local taxes include 7% urban construction tax value-added tax, 3% education surcharge, stamp duty, vehicle and vessel use tax paid by vehicles as fixed assets, property tax (depending on the importance attached by the local tax bureau) and personal income tax withheld and remitted by employees.
What tax should I pay for opening a shop? According to the spirit of "Management Measures for Regular Quota Collection of Individual Industrial and Commercial Households" in State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC), the applicable taxes and tax rates for regular quota collection are as follows:
1. According to the Provisional Regulations of People's Republic of China (PRC) on Value-added Tax, since June 65438+ 10/day, 2009, the collection rate of value-added tax for small-scale taxpayers is 3%.
Value-added tax is calculated and paid at 3% of sales excluding tax.
Sales excluding tax = sales including tax ÷( 1+ collection rate)
VAT payable = sales excluding tax ×3%
For example. The list price of a commodity is 1030, and the sales excluding tax =1030 ÷ (1+3%) =1000 yuan. VAT payable = 1000×3%=30 yuan.
Value-added tax is levied by the national tax.
The following taxes are levied by local taxes:
2. Business tax is calculated and paid according to consulting business income, and the tax rate is 5%-those who pay value-added tax do not pay business tax.
3. Urban maintenance and construction tax shall be calculated and paid according to the VAT amount+business tax amount and urban construction tax rate; (Urban construction tax rate: 7% for the city; 5% of counties and townships; Not in cities, counties and towns (1%).
4. The surcharge for education is calculated and paid at the rate of VAT+business tax of 3%, and the surcharge for local education is 1%.
5. Individual income tax is based on the income from the production and operation of individual industrial and commercial households, and the balance of the total income in each tax year after deducting costs, expenses and losses is taxable income. An excessive progressive tax rate of 5% to 35% is applicable.
The self-employed generally adopt the method of attaching a sign, and the attaching rate is generally between 1%-3%, generally around 2%. Personal income tax payable = taxable sales × collection rate.
As for how much tax you have to pay, it depends on the sales volume of your goods and the turnover of your consulting business. The State Administration of Taxation will conduct on-the-spot investigation, determine the quota, and send you a "Notice of Approved Quota". Its content is the five points I mentioned earlier, except to inform you of the approved sales volume and payment term.
Do I have to pay taxes if I want to run a family farm? In the current tax policy, there is no clear tax provision for family farms, which is mainly applicable to farming, aquaculture and other industries, and all taxes involved in family farms are exempted or not levied. However, the income from renting the family farm's real estate, flower bonsai and other businesses, the income from family farms engaged in catering services, and the income from greening and maintenance projects for other units must pay relevant taxes. The following are tax policies related to family farms. 1. Goods and services tax The Provisional Regulations on Value-added Tax and its detailed rules stipulate that "self-produced agricultural products sold by agricultural producers" are tax-free items, specifically referring to the production and sales of self-produced primary agricultural products by units and individuals directly engaged in "planting", "breeding", "forestry", "animal husbandry" and "breeding". According to the provisional regulations on business tax, agricultural mechanization, irrigation and drainage, pest control, plant protection, agriculture and animal husbandry insurance and related technical training services, poultry and aquatic animal breeding and disease prevention and control projects are exempt from business tax. The Ministry of Finance's Notice on Exemption of Business Tax for Some Projects in State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) (Caishuizi [1994] No.2) and the Reply of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Taxation of Agricultural Land Lease (Guoshuihan [1998] No.82) and other relevant regulations: transfer the land use right to agricultural producers for agricultural production or contract the land to individuals or companies for agricultural use. Agricultural production includes agriculture, forestry, animal husbandry and fishery. 2. Income tax: Notice of the Ministry of Finance in State Taxation Administration of The People's Republic of China on Individual Income Tax in Pilot Areas of Rural Tax and Fee Reform (Caishui [2004] No.30) and Reply of the Ministry of Finance in State Taxation Administration of The People's Republic of China on Individual Income Tax Obtained by Investors in Planting, Breeding and Fisheries (Caishui [2010] No.96). Individual industrial and commercial households, sole proprietorship enterprises, individual partnerships or individuals engaged in planting, breeding, feeding and fishing industries, their investors' income from the "four industries" will not be subject to personal income tax for the time being; Article 27 of the Enterprise Income Tax Law and Article 86 of the Regulations for the Implementation of the Enterprise Income Tax Law stipulate that the income of enterprises engaged in agriculture, forestry, animal husbandry and fishery projects may be exempted or reduced. 3. Property Behavior Tax "Provisional Regulations on Urban Land Use Tax in People's Republic of China (PRC)" and "Notice of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China of the Ministry of Finance on Relevant Policies of Real Estate Tax on Urban Land Use Tax" (Cai Shui [2006] 186No.) stipulate that production land directly used for agriculture, forestry, animal husbandry and fishery shall be exempted from urban land use tax. Units and individuals engaged in picking sightseeing agriculture within the scope of urban land use tax collection shall be exempted from urban land use tax for the land directly used for picking, sightseeing, planting, breeding and feeding. The Provisional Regulations on Travel Tax stipulates that tractors and fishing (breeding) vessels are exempt from travel tax. The Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Exempting Agricultural Tricycles from Vehicle Purchase Tax (Caishui [2004] No.66) stipulates that agricultural tricycles are exempt from vehicle purchase tax. The Detailed Rules for the Implementation of the Provisional Regulations on Deed Tax stipulates that taxpayers shall bear the right to use barren hills, gullies, hills and beaches produced by agriculture, forestry, animal husbandry and fishery, and shall be exempted from deed tax. reprint
What are the procedures for establishing a personal website? It's not that troublesome, just have ICP for the record after the website is completed! You must have it!
Do I have to pay taxes to start an art training class? Of course I have to hand it in.
The taxes and fees that training institutions need to pay are as follows:
1. Business tax: levied at the rate of *5% of the main business income.
2. Urban maintenance and construction tax: according to the business tax rate *7%.
3. Education surcharge: according to business tax *3% tax rate.
4. Local education surcharge: calculated according to the business tax rate of * 1% or *2%.
The above four items add up to 5.6%.
5. Enterprise income tax: calculated by total profit+settlement increase-settlement decrease *25%.
6. Dike protection fee: the tax rate is *0. 1% of the turnover.
7. Disability Fund: The tax rate is *65438+ 0% of the total salary.
What taxes do power plants need to pay? 1, and pay VAT according to sales revenue 17%, 6% and 4% (applicable to general VAT taxpayers, small-scale production and processing taxpayers and commercial enterprise taxpayers respectively).
2. Urban construction tax is paid at 7% of the sum of business tax and value-added tax;
3. Education surcharge is paid at 3% of the sum of business tax and value-added tax;
4. Local education surcharge is paid at 2% of the sum of business tax and value-added tax;
6. Stamp duty: the purchase and sale contract shall be stamped at three ten thousandths of the purchase and sale amount; Account books shall be paid according to 5 yuan/book (at the time of opening accounts every year); Pay in five ten thousandths of the sum of "paid-in capital" and "capital reserve" every year (pay in full in the first year and pay gradually thereafter);
7. Urban land use tax shall be paid according to the land area actually occupied (different places, XX yuan/square meter);
8. Property tax shall be paid at 70%* 1.2% of the original value of the own property;
9. Travel tax shall be paid by vehicle (different local regulations and different vehicle types have different tax amounts, XX yuan);
10. Pay enterprise income tax according to taxable income (adjusted profit) (within 30,000 yuan 18%, 27% from 30,000 yuan to 65,438+10,000 yuan, 33% from 65,438+10,000 yuan);
1 1, personal income tax is withheld and remitted on wages.
Except for value-added tax and enterprise income tax (June 65438+1 October1newly established enterprise), all the above taxes are declared and paid to the local tax bureau.
Do I have to pay tax on personal express delivery? Individuals who exceed 1 0,000 yuan will be subject to customs duties, but customs duties are paid only after spot checks on express goods. China Customs collects import duties or export duties on imported and exported goods according to the provisions of the Customs Regulations of People's Republic of China (PRC) and the tax rates stipulated in the Import and Export Tariff of People's Republic of China (PRC). For the convenience of taxpayers, ...
Do I have to pay taxes for working for an individual? have no use for
What taxes do individuals need to pay to register their business licenses? How to pay? Do taxpayers need to show their accounting certificates? Business tax, urban construction tax, education surcharge, personal income tax, etc. Payment should be made when handling services are provided, and payment should be reported according to monthly income. If there is no full-time accountant, the local taxation bureau will verify your monthly tax payable.