1) value-added tax (belonging to small-scale taxpayers, with sales revenue of * 4%);
Urban maintenance and construction tax (VAT *7% or 5% or 1%, depending on whether the taxpayer is located in a city, county or rural area);
2) education surcharge (VAT * 3%);
3) Local education surcharge (VAT *1%);
4) Personal income tax (according to different income levels, the tax rate is 5%-35% five-level excess progressive tax rate);
5) Stamp duty {According to the established business account book [the general ledger for recording funds is indeed: (paid-in capital+capital reserve) * 5/10000; Other account books: number of account books *5 yuan/book]; Declare and pay the signed purchase and sale contract (the amount of the contract object *3/ 10000),
6) Vehicle and vessel use tax (paid according to the passenger capacity or load capacity, once a year)
7) Property tax [self-occupied property, the original value of the property *( 1-30%)* 1.2%, the tax payable is calculated once a year and can be paid in installments].
(2) The question of whether there is no business for the time being.
Because some taxes are directly related to operating income, and some taxes are not directly related to operating income, it is necessary to determine whether to pay taxes according to the situation.
1) All tax matters directly related to operating income (such as value-added tax, personal income tax, urban construction tax, education surcharge, etc.). Generally, one month is regarded as a tax payment period, and it is stipulated that tax returns should be made within 10 days after the end of that month, and whether taxable income is obtained in that month. Even if the taxable income is zero, it is necessary to apply to the competent tax authorities for "zero declaration" to clarify the legal liability for tax payment.
2) Any tax matters not directly related to operating income (such as stamp duty, property tax, vehicle and vessel use tax, land use tax, etc.). ) should be declared according to the tax law or local specific tax payment period. Stamp duty is a behavior tax, which should be declared and paid when the relevant tax payment vouchers are established, concluded and collected.
(3) Whether the office uses its own property to pay property tax.
All properties used for production and operation (whether for personal use or rental) shall be declared and paid property tax according to regulations. The calculation method of paying property tax for self-owned property is as follows: original value of property *( 1-30%)* 1.2%.
Friendly reminder: individual partnerships only need to pay personal income tax, not corporate income tax.
Question 2: What income taxes should a partnership pay? According to the Provisional Regulations on Enterprise Income Tax (No.the State Council 137) and the Notice of the Ministry of Finance on Printing and Distributing the Provisions on Individual Income Tax for Investors in Sole proprietorship and Partnership Enterprises, the partnership enterprise does not need to pay enterprise income tax, but each partner pays individual income tax for taxpayers.
Because the partners of a partnership enterprise bear unlimited joint and several liability for the enterprise, the partnership enterprise itself does not have the legal personality and cannot become a person in the legal sense, so it is not necessary to pay enterprise income tax.
Question 3: What's the difference between a partnership and a limited company in tax payment? The catering industry belongs to the service industry and pays business tax (and business tax surcharge: urban construction tax, education surcharge and income tax. I think it is better to operate in partnership, which is flexible and convenient. Generally speaking, the tax authorities regularly levy taxes on individual industrial and commercial households in partnership, that is to say, they will give you a month's tax payable according to the region, location, area and equipment. If the invoiced amount is less than the quota, the tax shall be paid according to the quota; If the invoice amount exceeds the quota, tax shall be paid according to regulations. Catering customers do not invoice much, and generally do not exceed the limit. Income and expenses are not easy to confirm, and income tax is generally approved and collected, which has a lot of room for expansion.
Question 4: What taxes do partnerships need to pay? Thank you very much. Specifically, there are value-added tax, urban maintenance and construction tax, education surcharge, local education surcharge, personal income tax, stamp duty, vehicle and vessel use tax and property tax.
Question 5: What taxes should a general partnership pay? What taxes should a partnership pay? According to the current regulations, the taxes involved (including the * * * fund levied with the tax) generally include:
1) value-added tax (belonging to small-scale taxpayers, with sales revenue of * 4%);
Urban maintenance and construction tax (VAT *7% or 5% or 1%, depending on whether the taxpayer is located in a city, county or rural area);
2) education surcharge (VAT * 3%);
3) Local education surcharge (VAT *1%);
4) Personal income tax (according to different income levels, the tax rate is 5%-35% five-level excess progressive tax rate);
5) Stamp duty {According to the established business account book [the general ledger for recording funds is indeed: (paid-in capital+capital reserve) * 5/10000; Other account books: number of account books *5 yuan/book]; Declare and pay the signed purchase and sale contract (the amount of the contract object *3/ 10000),
6) Vehicle and vessel use tax (paid according to the passenger capacity or load capacity, once a year)
7) Property tax [self-occupied property, the original value of the property *( 1-30%)* 1.2%, the tax payable is calculated once a year and can be paid in installments].
Question 6: Do limited partnerships need to pay enterprise income tax? Partnership enterprises pay personal income tax. For example, if A (individual) and B (enterprise) form a partnership enterprise C, C pays personal income tax, A pays personal income tax and B pays enterprise income tax.
Question 7: How to calculate the personal income tax of private partnerships? Private partnership enterprises, like individual industrial and commercial households and sole proprietorship enterprises, all apply the personal income tax rate of 5%-35%, and the annual deduction standard is 42,000 yuan, that is, the monthly deduction standard is 3,500 yuan. This standard has been implemented since September 1965, 438+065,438+0. The basis for calculating individual income tax is: the total income of the partnership-production and operation costs, loss-expense deduction standard = taxable income, and then how much tax should be paid is calculated by the levels in the tax rate table corresponding to taxable income.
Question 8: Don't partnerships need to pay enterprise income tax? be
Partnership enterprises are not required to pay enterprise income tax.
Partnership enterprises need to pay personal income tax.
Question 9: What taxes do sole proprietorships and partnerships have to pay? If a sole proprietorship enterprise is a limited liability company, it shall pay enterprise income tax; Individual unincorporated enterprises and partnership enterprises pay individual income tax.
Question 10: Do general partnerships, personal income tax and corporate income tax have to be paid? Partnership enterprises do not pay enterprise income tax.
Only pay personal income tax.