Only from this business of the company, the total amount collected at the time of sales is 175.50 yuan, of which the income is 150 yuan, and the VAT payable-output tax is 25.5 yuan; When purchasing products, the payable amount is 1 17 yuan, in which the cost is 100 yuan, the input tax deductible from the payable value-added tax is 17 yuan, and the difference of the payable value-added tax is (150-100). Assuming that the above local surcharge is 13%, the sales profit of this business is150-100-8.5×13% = 48.89 yuan.

If the company has similar sales business, the annual sales revenue is 6,543.8+0.5 million yuan, the sales cost is 6,543.8+0.0 million yuan, the output value-added tax is 255,000 yuan, and the deductible input value-added tax is 6,543.8+0.7 million yuan, then the annual value-added tax should be 85,000 yuan, and the tax and surcharge of 654.38+0.63% should be paid accordingly. The annual sales profit is150-100-1.105 = 488,950 yuan.

In order to obtain these profits, the company incurred management expenses such as salary, welfare, social security, office expenses and travel expenses of 200,000 yuan, and sales staff salary, welfare, transportation expenses and business entertainment expenses of 654.38+million yuan.

Then the total profit of your company's accounting books is 48.895-20-10 =18895 yuan, and the minimum income tax paid by the company is 18.895×25%+ 40% of business entertainment expenses.

If the company has annual management expenses, the total sales expenses are greater than the annual sales profits, and there are no tax adjustment factors such as compliance expenses, the company does not need to pay income tax.

Before that, you found another company to represent this sales business. Although the sales profit of this company will increase, it may be because the company is a loss-making enterprise and has enough costs and expenses to offset the profits generated by this sales without paying enterprise income tax. Therefore, this sales agent may only generate the tax surcharge brought about by the increase in the payable value-added tax, and it is also profitable to charge you a profit of 6%.