Taxes payable by small-scale taxpayers in 2022:
1, VAT. The tax rate for small-scale taxpayers is 3%;
2. Urban construction tax is value-added tax+consumption tax;
3. Education surcharge. Tax amount * 3%;
4. Additional local education. Tax amount *1%;
5. Water conservancy construction fund. Tax amount *1%;
6. Enterprise income tax.
Second, analyze the details
Small-scale taxpayers refer to value-added tax taxpayers whose annual sales are lower than the prescribed standards, their accounting is not perfect, and they can't submit relevant tax information as required. The so-called imperfect accounting means that the taxable amount of output tax, input tax and value-added tax cannot be calculated correctly. If the taxpayer takes 1 month or 1 quarter as 1 tax period, it shall declare and pay taxes within 15 days from the expiration date. 1 If the tax payment period is 1, 3, 5, 10 or 15, the tax shall be paid in advance within 5 days from the due date, and the tax shall be declared within 5 days from 1 the following month.
3. What are the collection methods for small-scale taxpayers?
The collection methods of small-scale taxpayers are as follows:
1, review the collection. The tax authorities shall calculate the tax payment method according to the operating conditions reflected in the accounts provided by taxpayers and the applicable tax rates. This method is generally applicable to tax paying units with relatively sound financial accounting system and able to seriously fulfill their tax payment obligations;
2. Check the collection. The tax authorities shall, according to the taxpayer's employees, production equipment, raw materials and other factors, verify the approved output and sales of taxable products produced by the taxpayer, and collect taxes accordingly. This method is generally applicable to taxpayers whose books are not sound enough, but who can control raw materials or sales;
3. Regular quota collection. The tax authorities determine the turnover and income one by one through typical investigations, and tax accordingly. This method is generally applicable to small tax paying units without complete evaluation basis.