First of all, it is clear that due to the limitation of your business nature, you must apply for value-added tax as a general taxpayer enterprise, and the applicable tax rate is 17%. Of course, don't be afraid, the tax rate of 17% may not be more than the tax rate of 3%.
Why do you want to apply for general taxpayers? Customer needs, the need to expand business.
Taxes payable by ordinary taxpayers:
1. VAT: 17% of sales revenue (excluding tax)-input tax (input tax: 17% or 3% of the tax-free amount of purchased raw materials and 7% of the invoice for road and water freight), and pay to the national tax.
2. Urban construction tax and surcharges: pay the local tax according to the value-added tax 12%- 13% (in different places).
3. Stamp duty: According to the ratio of sales revenue to contract amount, there are few years. Pay local taxes
4. Corporate income tax: Although it is a small enterprise, it is generally 25% of the profit. The number of employees is less than 100, and the total assets in the statement are less than1000000, which is 20%. Pay state taxes
5. Other collection items: trade union funds, disabled persons' security funds and local taxes. Trade union funds are collected according to the total wages, and disability insurance funds are collected according to the number of employees, and the proportion varies from place to place. Personal income tax is withheld and remitted. At present, the threshold is 2,000 yuan/month, and it will be 3,500 yuan/month from September.
On the issue of overpaying and underpaying taxes;
1, take a closer look at the contents above. Value-added tax is related to income and goods purchased, so income is not much to say. As long as customers want invoices, they have to open ... mainly talking about purchasing invoices: the tax only recognizes formal invoices as proof of purchasing goods. No matter how low the price is, there must be an invoice-if you can get a VAT invoice, you don't want an ordinary invoice; If you can invoice, you must invoice. For goods that can't provide invoices, no matter how low the price is, you'd rather not buy them or get an invoice (of course, if you don't want an invoice for this product, that's another matter).
2. About expenses: All expenses affect profits, and the expenses confirmed by tax must be reasonable and legal-the so-called reasonable means related to operation; The so-called legal, is to have an invoice. Therefore, all expenses must be invoiced before they can enter the expenses. Finally, the book will reduce profits and pay less taxes reasonably.
3. About the output tax and input tax: Although the value-added tax is paid according to the difference, that is to say, when the input tax is greater than the output tax, it must be paid. After all, the normal operation of the enterprise will be profitable. Therefore, it is necessary to grasp the proportion and realize some value-added tax every month, otherwise the tax will be warned. It won't be cost-effective for us to investigate you then. In this regard, we should find a good accountant who will make arrangements for you.
4, don't think about crooked ways invoice, 20 1 1 February, the risk is huge, can't afford to hurt.
5. As the only expenditure without invoices, wages can be properly managed, especially the number of people. After all, it also involves the payment of residual insurance money.