What types of taxes should the company pay on its business income? 1. Value-added tax: Small-scale taxpayers: Value-added tax payable = (income/1+3%)
Input tax + input tax retained in the previous period) Note: The tax rates vary according to the company's industry. The main tax rates are: 3%, 6%, 11%, 17%. Currently, small-scale taxpayers whose quarterly sales do not exceed 90,000 can
Exemption from value-added tax, which is what we usually call zero declaration. 2. Corporate income tax payable Corporate income tax = total profit × 25% High-tech enterprises, software enterprises, qualified companies, etc. can apply a 15% tax rate.
Small and micro enterprises only need to pay corporate income tax at the actual tax rate of 10%. 3. Personal income tax Personal income tax = (salary - three insurances and one housing fund - personal tax exemption amount)
It is much broader. "Income from wages and salaries" is only one of the scope of personal income tax. It is more targeted at: income from production and operation of individual industrial and commercial households, income from contracted operations of enterprises and institutions, income from labor remuneration, and income from dividends.
Etc. 4. Stamp tax: Stamp tax payable = income × 0.03% Stamp tax is a very important regulatory tax. The tax rate design of stamp tax follows the principle of light tax burden and equal burden. Therefore, the tax rate is relatively low; for example:
For business licenses, the discount is five yuan per item; for house rental contracts, the discount is one thousandth of the total lease amount; for purchase and sale contracts, technology contracts, the discount is three ten thousandths of the contract amount. 5. Education fee surcharge: Education fee surcharge = payable
Value-added tax × 3% 6. Local education surcharge: local education surcharge = value-added tax payable × 2% 7. Water conservancy fund: water conservancy fund payable = income × 0.08% 8. Trade union preparatory fund (paid one year after establishment) should
Union preparatory fund = total wages × 2.5%, union funds = total wages × 0.004% 9. Disability security fund (paid three years after establishment) is calculated based on the number of employees, and the standards are different every year. 10. Urban maintenance and construction tax
: Urban maintenance and construction tax = value-added tax payable × 7%. Is there any relationship between the registered capital of an enterprise and taxes? The size of the registered capital is not directly related to the company's tax. The company's tax payment is mainly calculated based on income. The only difference is the payment of stamp tax on the registered capital.
, Stamp tax on registered capital (within 10 million) = registered capital * 0.05%, and the stamp tax on registered capital is only paid once. In the old industrial and commercial registration policy, because there is paid-in capital, the size of the company's registered capital is virtually reflected
The basic strength of a company. After the new policy is implemented, the registered capital is just a number, but the inherent concept is difficult to change in a short period of time. Therefore, many customers are still more concerned about the size of their registered capital when registering a company. According to our experience,
The registered capital of general companies is: sales and service companies mostly register 1 million to 3 million; engineering companies mostly register 10 million to 30 million. The specific registered capital depends on the customer groups and market conditions they face.
What kind of taxes should be paid on the company's business income? Based on the above, in fact, according to the editor's introduction to the taxes payable on the company's business income above, I believe everyone has a certain understanding of what kind of tax control the company's business income needs to pay.
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