Hello, I'm glad to answer your question. Of course, the taxes paid by different industries will be different. For example, the value-added tax rate is 16%, 1% and 3%, and the income tax rate is 25%, 15% and 1%. Many friends don't know much about the tax system in China, thinking that there will be no tax without profit. What is the basis of tax payment in China? There will also be a lot of confusion. The company has not made a penny so far, so how can it pay taxes?

We know that although there are many types of taxes for enterprises in China, in a big way, they are mainly value-added tax, personal income tax and enterprise income tax. I often hear people say that there is no good tax planning method to avoid taxes reasonably. The tax avoidance mentioned here usually refers to the legal avoidance of the above three major taxes.

These three taxes are generated on different bases:

1. Personal income tax

Some taxes have nothing to do with whether you make money or not. Even if you don't make money, you have to pay taxes, such as personal income tax. As long as the company has employees, for example, the monthly salary exceeds 5, it may have to pay a tax.

second, value-added tax

for example, value-added tax, you are a small-scale taxpayer, and the purchase price is 1,, and the sales price is 1,, for example. You are not making any money, but you have to pay 3, yuan tax at the rate of 1, *3%, because you are a small-scale taxpayer, and you cannot deduct the purchase input tax.

III. Corporate income tax

Corporate income tax is related to profits, isn't it? Why do you say that if you don't make money, you may have to pay corporate income tax? That's because there are usually two main factors affecting whether to pay enterprise income tax:

The first one is the method of collection.

The completion of company registration and obtaining a business license only means that the company is legally established, but there are various things such as bank account opening, tax verification, tax reporting, invoice purchase, etc. Otherwise, the company is equivalent to not completing all the processes.

especially the approval of taxes, the result directly affects the way and amount of tax payment. What is tax approval?

"tax verification" refers to the verification of the taxable types and tax items of the enterprise within 3 days after the company is registered, according to the actual business characteristics and business scope of the company.

For example, if you give birth to a baby and get a birth certificate from the hospital, it shows that the baby was born legally, but you have to report to the public security bureau later to record the baby's birth date, household registration, ID number and other information. Similarly, for the company, after obtaining the business license, it must report to the tax bureau, and the tax bureau will check and record what tax the company will pay in the future and how to pay it according to the company type, business scope and other information.

At present, many CEOs only care about whether they get their business licenses, but they don't pay attention to or ignore the subsequent tax reports.

income tax collection methods are divided into audit collection and verification collection. audit collection is based on the actual profit of the enterprise, and verification collection is based on the actual income of the enterprise and calculated according to the approved profit rate of the industry (approved profit = actual income * approved profit rate).

Generally, the tax bureau will pay the enterprise income tax of sole proprietorship enterprises, partnerships and individual limited companies according to the approved profit rate. Because there are tens of millions of sole proprietorship enterprises and partnership enterprises in China, the accounts of these enterprises are generally unsound, and it is difficult to accurately calculate the real profits of enterprises. If profits are used to make them pay enterprise income tax, this work is very difficult. Therefore, the tax bureau usually pays taxes on such enterprises according to the approved profit rate.

The second influencing factor: tax profit and accounting profit

Entrepreneur CEO often looks at the balance sheet and income statement, especially the profit in the income statement, and usually thinks that if the enterprise is in a loss, it does not need to pay corporate income tax at all. This understanding is not completely accurate, because there is a difference between tax profit and accounting profit. The figures we usually look at in the income statement refer to accounting profit, that is, the profit calculated by bookkeeping, that is, the remaining profit after deducting all expenses from all income of an enterprise.

However, the concept of tax profit is different. Here are some examples to illustrate:

1. Business entertainment expenses. Every company will basically incur the expense of entertaining guests, and how much the company spends will be included in the expenses according to the reimbursement amount. However, for business hospitality, the tax bureau's standard is .5% of income and 6% of actual amount, whichever is smaller.

2. Impact of payable employee compensation. Ceos can focus on the balance of employee compensation accounts payable when looking at the balance sheet at the end of the year. According to the tax law, when calculating your company's profits, the state only recognizes the wages actually paid. However, most enterprises pay their salaries this month and next month, so the finance department always pays their salaries first, and then pays them next month, especially at the end of the year. The accountant offered a bonus for one year, but it hasn't been paid yet.

There are many differences between taxation and accounting, such as advertising fees, accrued expenses, employee benefits and so on. Therefore, there will be differences between accounting profits and tax profits in the end, especially when the income statement in the financial statements is slightly deficient, it is easy for tax profits to become profits, so it is natural to pay corporate income tax.

Enterprise income tax is related to the collection method and tax profit, and enterprises can make plans according to their own characteristics.

For example, if your company was established to act as an agent and issue invoices to standardize finance, you can choose the method of verification and collection, so you don't have to collect purchase invoices specially and reduce profits.

therefore, whether to pay taxes or not is not directly related to whether the company makes money. Because there are many taxes in China, the basis of each tax is different, the conditions of each tax are different, and the tax payment is different. Ask more experts, you may lose a lot, create profits that the company didn't have, and let the enterprise really make money. If the tax policy is used well, you may not have to pay taxes even if you earn money.

That's all for the questions about taxes and fees. The above answers are for your reference. I hope I can help you. You are welcome to like us and pay attention to us. Thank you.