Current location - Plastic Surgery and Aesthetics Network - Jewelry brand - Excuse me, does the jewelry retail industry only pay enterprise income tax and business tax in the national tax?
Excuse me, does the jewelry retail industry only pay enterprise income tax and business tax in the national tax?
Taxable amount of jewelry retail industry:

Value-added tax: national tax management;

Consumption tax: national tax management;

Enterprise income tax: national tax management;

Urban construction education surcharge, stamp duty, etc. : local tax management;

Do not pay business tax.

Small-scale taxpayers pay VAT. If the financial accounting is sound, whether the invoice is issued or not, it should be taxed according to the sales amount, and the tax rate is 4%;

If the financial accounting is not perfect, the tax authorities will approve your collection. The first method is based on sales * taxable income rate * tax rate; The second method is quota collection, that is, the monthly tax amount is approved.