Do individual transport vehicles need to pay tax value-added tax if they are affiliated with transport companies?

An old accountant told you that all the profits generated should be taxed. You represent the company.

After the transportation business tax is changed to value-added tax, how to pay taxes on vehicles linked to transportation companies?

Output tax amount = income/(1+11%) *11%.

Input tax is calculated according to the tax amount indicated on the professional invoice of transportation industry.

VAT payable = output tax-input tax

Can the vehicle input tax linked by transportation enterprises be deducted?

First, the problem of calling taxis is still implemented according to the relevant provisions of the Provincial Bureau's "Guidelines for the Reform of the Camp (1)";

Two, cargo transport enterprises temporarily in accordance with the "tight" and "loose" classification management:

"Compact" means that it conforms to the provisions of Caishui Document [2013] No.37 "Operating in the name of related parties, and related parties bear legal responsibilities", and the related parties are managed as pilot taxpayers in a unified way. The related party shall calculate and pay the value-added tax according to the sales of all taxable services it collects, and at the same time, it may deduct the input tax obtained in the name of the related party, such as oil purchase and maintenance. The payee on the unified invoice for motor vehicle sales issued by the anti-counterfeiting tax control system of the vehicle purchased by the related party is an affiliated company, and if the vehicle is managed according to the fixed assets of the affiliated company, the input tax of the purchased vehicle is allowed to be deducted;

"Loose", that is, there is no direct legal relationship between the affiliated vehicle and the affiliated company, which is a temporary business relationship. In this mode of operation, the expenses of the related party's vehicle purchase, oil purchase and maintenance are borne by the related vehicle, and the related party cannot declare or deduct the input tax of the related party's above business.

What tax does the transportation company pay for selling and operating vehicles?

Basic tax

1, and the VAT is 17% of the sales revenue (applicable to general VAT taxpayers); If it is a small-scale taxpayer, the automobile sales income is paid by 4%, and the maintenance income is paid by 6%;

2. Urban construction tax shall be paid at 7% of the paid value-added tax;

3. The education surcharge is paid at 3% of the value-added tax already paid;

4. The local education surcharge is paid at 2% of the value-added tax;

5. 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);

6. Urban land use tax shall be paid according to the land area actually occupied (different places, XX yuan/square meter);

7. Property tax shall be paid at 70%* 1.2% of the original value of the own property;

8. Travel tax shall be paid by vehicle (different local regulations and different vehicle types have different tax amounts, XX yuan);

9. Pay enterprise income tax according to taxable income (adjusted profit);

10, personal income tax is withheld and remitted for wages.

Except for value-added tax and enterprise income tax, all the above taxes are declared and paid to the local taxation bureau.

5. On the issue of taxes and fees of affiliated companies

1. You are affiliated with a decoration company, nominally a decoration company. Therefore, it is reasonable to issue an invoice with the name of the decoration company. Otherwise, others will only have the record of putting money into the account of the decoration company, but they can't get the record of the invoice, and they will be sorry for the account.

As to whether it is necessary to go to Gong Hu, the answer is definitely no. Going to Gong Hu just seems that the tickets and accounts of the decoration company will be more reasonable and beautiful, and the risk will be less. From the accounting point of view, we can also give you the money directly without going to Gong Hu-you settle the account with the seller privately, but the ticket will still be opened in the name of the decoration company.

The seller doesn't want to give you an invoice, you have to negotiate. There are few things that need to be done without invoicing, and there is always a way to cure them.

What are the taxes and fees of transportation enterprises?

Answer your question with the following three points, I hope you are satisfied.

1. Logistics (transportation) enterprises generally only have business tax and income tax, and the business tax rate is generally between 4% and 7%. The tax rate depends on different geographical locations and the strength of personal relationships.

2. Issuing an invoice of 200,000 yuan to customers is undoubtedly taxable; When you pay the vehicle fee of 6.5438+0.5 million, if you are a registered company, you can of course ask them for an invoice. The invoice amount is accounted as the operating cost of your company. If your costs increase on the books, your profits will decrease, and you can reduce your tax (income tax) expenses. If you pay a private person who is not qualified to invoice, then you can ask them for fuel tickets and road and bridge tolls as the cost of accounting treatment. Similarly, tax expenditure can be reduced.

3. Tax is levied on every business link. You have business dealings with customers, resulting in business behavior, you must pay taxes; There are two economies between your affiliated motorcade and you, which also leads to business activities. Of course, you must also pay taxes. It should be noted that the tax paid by the team should be paid as the owner of the team. You should not think that you paid this tax. You should have an agreement with the motorcade or the owner of the private car. The agreement should indicate whether the money you pay to the motorcade includes the cost of invoicing and tax payment.

You have to pay a tax on the invoice. It doesn't matter whether your team gives you an invoice or not. Just give them the money and it's over. You don't need to pay income tax because you haven't set up a company yet. It's no use asking for an invoice.

PS: Your tax payment is not strictly double taxation. At present, many scholars have been studying the problem of double taxation in the logistics industry, because the completion of a logistics behavior involves many links of many companies and the taxation of many enterprises, but it is a transfer of a batch of goods from place A to place B. Many people in the logistics industry think this is double taxation, but the tax system thinks it is normal taxation. Maybe thinking and understanding are different. Logistics professionals aim at goods, while tax professionals aim at links.

How to pay personal income tax for personal cars affiliated with transportation companies?

Your tax is withheld and remitted by your transportation company.

For example, your transportation income this month is 654.38+00000 yuan, so your individual tax is:10000-3500 = 6500 * 20-555 = 745 yuan.

Why should the vehicles owned by the transportation company be recorded as "fixed assets"?

The income of self-owned transport vehicles is subject to business tax and other taxes. If you belong to a transportation company, individuals can not pay these taxes. But you have to pay a certain contract fee to the company.

Our company is an automobile transportation company and a general taxpayer. A customer wants to buy a car and calls our company.

That is, buying a car in the name of the company

The false account was really done.

You should discuss with the leader, and your little accountant should not make a decision easily. It is best to have the instructions of the leader. If there is no written evidence, there must be evidence, otherwise it will be unclear in the future.

Debit: fixed assets 100000

Taxable tax-increase-prepayment 17000

Lend a bank deposit of 60000 pounds.

Other payables-shareholder 30,000.

Other Payables-Customer 27000

In the future, customers and shareholders will spend 30,000+27,000, for the benefit of employees, you know.

Debit other receivables from actual accounts-60,000 yuan from customers in advance.

Loan bank deposit -60000

The company collects management fees from the vehicles affiliated with the company, how to record them and what taxes should be accrued.

Collect the annual management fee of the affiliated vehicle.

Borrow: cash on hand, etc.

Loans: other business income