how to collect taxes on OEM fees

Accounting treatment:

1. Borrow when processing products are received

Borrow: Taxes payable-Value-added tax payable

Loan: Funds for processing goods

2. Borrow when processing fees are incurred

Borrow: Production costs

.

when carrying forward the cost, borrow: the goods entrusted for processing

loan: the production cost

4. When selling to the entrusting party,

borrow: bank deposits/accounts receivable

loan: other business income

loan: payable taxes-payable value-added tax (output tax)

5.

Debit: other business costs

Debit: goods entrusted for processing

Loan: goods entrusted for processing

2. Direct conventional taxes for processing:

1. Value-added tax (3% for small-scale taxpayers and 17% for ordinary taxpayers)

2. Urban construction tax (VAT+business tax+consumption tax) The tax rate in counties, towns and large and medium-sized industrial and mining enterprises is 5% when they are not in counties and towns, and 1% when they are not in urban areas < P > 3. The tax amount of education surcharge (VAT+business tax+consumption tax) *3%

4. The tax amount of local education surcharge (VAT+business tax+consumption tax) * 2% < P > The new income tax law stipulates that the statutory tax rate is 25%, which is the same for domestic-funded enterprises and foreign-funded enterprises. The high-tech enterprises that the state needs to support mainly are 15%, small-scale low-profit enterprises are 2%, and non-resident enterprises are 2%.

7. How to use the stamp duty as the tax of .3‰ of the purchase and sale amount?

It is illegal to falsely increase the labor cost to cover the cost and underpay the enterprise income tax, and it is necessary to bear the risk responsibility of the tax law. How to calculate the star appearance fee tax

It belongs to the labor remuneration, which should be deducted by 2% and taxed by 2%. If the income is more than 2, yuan, how much consumption tax income in 214 should be added

The consumption tax income is actually the tax-free income of your enterprise. If you want to calculate the consumption tax, it is the tax-free income * consumption tax ratio. If you want to know about the consumption tax rate in 214, it needs to be determined according to the industry of your enterprise. The following information is used as a reference:

Table of consumption tax rate: 1. Volume: The fixed tax rate for each TEU (5, pieces) is 15 yuan; The tobacco tax rate of standard bar (2 pieces) with transfer price above 5 yuan is 45%, and the tax rate below 5 yuan is 3%; The tax rate of cigars is 25%; Other imported cigarettes and handmade cigarettes are all subject to the 45% tax rate; Tobacco is 3%.

second, wine and alcohol: the tax standard per catty of grain liquor is: .5 yuan+ex-factory price × 25%, and potato liquor is: .5 yuan+ex-factory price × 15%; Yellow rice wine is 24 yuan per ton; The ex-factory price of beer is more than 3, yuan per ton for 25 yuan per ton, and less than 3, yuan for 22 yuan per ton; Other wine tax rate is 1%; The alcohol tax rate is 5%.

iii. cosmetics: the tax rate is 3%.

4. skin care products: the tax rate is 8%.(5) gold and silver jewelry: the tax rate is 5%, and other jewelry and jade jewelry: the tax rate is 1%.

5. firecrackers and fireworks: the tax rate is 15%.

VII. Gasoline: The tax on unleaded gasoline per liter is .2 yuan, and that on leaded gasoline is .28 yuan per liter.

VIII. Diesel oil: .1 yuan per liter of tax.

IX. Automobile tires: The tax rate is 1%.

1. Motorcycles: The tax rate is 1%.

Xi. cars: the tax rates are 3%, 5% and 8% respectively. What is the housing consumption tax?

The housing consumption tax is actually a special property consumption tax. Then what is the housing consumption tax? The content includes not only the taxation of real estate speculators, but also the taxation of high-end houses. This measure can minimize the profit of real estate speculation, thus reducing the enthusiasm and motivation of real estate speculation and making the supply and demand of commercial housing more reasonable.

Whether the housing consumption tax can "cool down" the high housing prices, Wang Binqing believes that if the property tax can be implemented, it will effectively increase the cost of housing ownership, and will have a certain effect on curbing speculative and investment demand for housing and curbing the excessive rise of housing prices.

The executive meeting of the State Council held on 14th put forward ten tasks that should be focused on at present, among which "accelerating the research and formulation of tax policies to reasonably guide individual housing consumption" was mentioned. The sales price of houses in 7 large and medium-sized cities increased by 11.7% year-on-year

According to the data released by the National Bureau of Statistics on the 14th, in March 21, the sales price of houses in 7 large and medium-sized cities nationwide increased by 11.7% year-on-year, of which the sales price of new houses increased by 14.2% year-on-year, and the price of new commercial houses increased by 15.9% year-on-year.

1. For real estate enterprises, if the price is higher than normal taxable value (development cost+reasonable profit below 2), the tax rate is %, if it is higher than reasonable profit by 2% but lower than 5%, it will be levied at 1% of the sales price, if it is higher than 5% but lower than 1%, it will be applied at 15%, and if it is higher than 1% but lower than 2%, it will be applied at 25%.

2. for real estate speculators, the only family house is sold, which is tax-free for more than 5 years, the second family-owned house is sold at a tax rate of 2%, and the tax rate is 5% for those who sell more than 3 family-owned houses.

3. If an individual buys a house, the tax rate is zero, and if he buys two or more houses, the tax rate is 3%. At the same time, it is stipulated that 85% of the income from land purchase will be turned over to the central treasury.

how much is the tax on materials and processing fees * * * 1, yuan

The tax on materials and processing fees * * * 1, yuan is about 5, yuan, including national tax and local tax. How to charge the facade tax:

1. Taxes paid by the buyer

1. Real estate transaction fee: 3 yuan/square meter.

2. House registration fee: 55 yuan/book (the fee will be charged according to each 1 yuan for each additional certificate).

3. Stamp duty on warrants: 5 yuan/Ben.

4. Stamp duty: .5% of the house price.

5. Deed tax: transaction price (or evaluation price) ×3%.

II. Taxes and fees paid by the seller

When the seller sells, the store must pay the following taxes and fees regardless of the number of years:

1. Real estate transaction fee: 3 yuan/square meter.

2. Stamp duty: .5% of the house price.

3. Land value-added tax: a. If the invoice for purchasing a house can be provided, the land value-added tax = [transfer income-starting fare (plus 5% per year)-relevant taxes] × applicable tax rate. B, can't provide the purchase invoice, land value-added tax = (transfer income-transfer income ×9%)×3%.

4. Personal income tax: the actual levy is (transfer income-original value of real estate-reasonable expenses) ×2%, and the approved levy is transfer income ×7.5%×2%. Transfer income-original value of the property-reasonable expenses = personal net income.

5. Value-added tax and additional tax: a. (Transfer income-hand-paid fare) ×5.5% if the invoice for house purchase can be provided. B. If the invoice cannot be provided, it shall be the transfer income ×5.5%. C, the tax is 5.56% of the difference < P > 6. Land transfer fee: the commercial house is charged at 35% of the benchmark land price of its grid point; Commercial street parcels of commercial route price section road will be charged 1% of the route price; Office buildings are charged at 3% of the benchmark land price of their grid points.

7. Deed tax on land transfer fee: 3% of the land transfer fee is levied this time. How to evaluate the consumption tax from the legal point of view of taxation?

Evaluating the consumption tax from the legal perspective of taxation (short answer)

A: In the overview of tax laws, the consumption tax belongs to turnover tax, which is levied only in the production, circulation or service industries according to the sales income or business income obtained by taxpayers. Mainly in the production, circulation or service industry to play a regulatory role. Consumption tax concept: a turnover tax levied on taxable consumer goods produced, commissioned and imported in China. Taxpayer: Units and individuals engaged in producing, processing and importing taxable consumer goods (excluding gold and silver jewelry) in China. Tax items and tax rates: There are 14 current consumption tax items: cigarettes, wine and alcohol, firecrackers and fireworks, cosmetics, precious jewelry and jade stones, golf balls and equipment, high-end watches, yachts, wooden disposable chopsticks, solid wood floors, refined oil, automobile tires, motorcycles, cars and other commodities. Tax calculation method: 1. Ad valorem rate (tax base: sales with consumption tax but without value-added tax) 2. Specific quantity quota. 3. Compound taxation based on quantity and ad valorem. What is the tax code of printing fee?

Please refer to the following code:

215

Other processing services

refer to other processing services except rare earth smelting and separation products processing services, garbage disposal, sludge treatment and disposal services, sewage treatment services and industrial waste gas treatment services. How much is the tax paid for machine tool maintenance labor?

22 Repair and replacement labor refers to the business entrusted to repair damaged and disabled goods and restore them to their original state and function.