202 1 preferential tax policies for enterprise income tax of sole proprietorship enterprises
Enterprises can enjoy personal income tax as low as 0.5%, corporate income tax is free, and the comprehensive tax burden is as low as 1.6%.
Note: it belongs to pre-tax approved collection, and the approved collection form is issued or displayed by the electronic tax system.
202 1 Limited Company's preferential tax policies of financial incentives for value-added tax and enterprise income tax.
1. VAT:
You can enjoy up to 90% of the local retained part.
If the enterprise pays value-added tax, the retained part is: 50%.
2. Enterprise income tax:
You can enjoy up to 90% of the local retained part.
If the enterprise pays enterprise income tax, the retained part is: 35%.
3. Personal income tax:
You can enjoy up to 90% of the local retained part.
If the enterprise pays individual income tax, the retained portion is: 30.
Extended data
Basic taxes and tax rates:
It exists in the form of tax rate, supplemented by other taxes.
Tax rate classification
Proportional tax rate; Progressive tax rate; Fixed tax rate.
(1) Definition of proportional tax rate: It refers to the proportional relationship between the taxable amount and the number of taxable objects. Classification of proportional tax rates: single proportional tax rate, differential proportional tax rate, amplitude proportional tax rate and proportional tax rate with threshold or exemption point.
(2) The definition of progressive tax rate: it is the tax rate that increases with the increase of the amount of the taxable object.
tax system
Classification of progressive tax rates: full progressive tax rate and excess progressive tax rate, full progressive tax rate and excess progressive tax rate.
(3) Definition of fixed tax rate: a fixed tax amount is stipulated for the tax object of the unit, not a collection ratio.
Classification of fixed tax rate:
② Regional differential fixed tax rate
② Fixed tax rate range
③ Classified and graded fixed tax rate
Proportional calculation of tax revenue
1. Pay 17% of the sales;
2. Urban construction tax is paid at 7% of the value-added tax;
3. The education surcharge is paid at 3% of the value-added tax;
4. The local education surcharge is 2% of the value-added tax;
5. Stamp duty is levied at 3/10000 of the sales contract amount;
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. Vehicle and vessel use tax shall be paid by vehicle (local regulations are different, and the tax amount of different vehicles is different, and each vehicle is XX yuan);
9. Pay enterprise income tax according to taxable income (adjusted profit) (within 30,000 yuan 18%, 30,000 yuan to 654.38+10,000 yuan 27%, 654.38+10,000 yuan 33%).
10. Personal income tax for withholding wages and bonuses.