I. Taxes of national tax: 1. Value-added tax: generally speaking, general taxpayer enterprises that are purely engaged in foreign trade and can refund taxes do not have to pay them unless they are sold domestically; 2. Enterprise income tax: It shall be implemented in accordance with the current Enterprise Income Tax Law of People's Republic of China (PRC). The enterprise income tax rate is 25%, and the enterprise income tax will be levied at a reduced rate of 20% upon the approval of the competent tax authorities.

There are two ways to collect enterprise income tax, one is audit collection, the other is verification collection;

A. If it is levied through audit, the payable enterprise income tax = taxable income * applicable tax rate (25%) shall be calculated and paid.

Taxable income = income-cost (expense)-tax+non-operating income-non-operating expenditure+(-) tax adjustment.

B. If the levy is approved, the payable enterprise income tax = taxable income * income rate * applicable tax rate. Two. Types of local taxes:

1. business tax: if it belongs to taxable business tax, business tax shall be paid. 2. Urban maintenance and construction tax: Value-added tax and business tax shall be paid in the following proportions. If you don't pay, you don't have to pay the urban construction tax.

If the taxpayer is located in the urban area, the tax rate is 7%;

Where the taxpayer is located in a county or town, the tax rate is 5%;

If the taxpayer is not in a city, county or town, the tax rate is 1%.

2. Education surcharge: It is the same as the urban construction tax base, and the applicable tax rate is 3%.

3. Withholding and paying personal income tax, after deducting "five insurances and one gold" of 2000 yuan from salary income, it is regarded as taxable income, and the excessive progressive tax rate of 5%-45% is applied to calculate and pay.

4. Stamp duty: there are 13 tax items. General enterprises commonly used are:

A. Business account book (1) The account book for recording funds shall be stamped according to the paid-in capital and total capital reserve; (2) Other account books shall be affixed with five yuan decals.

B purchase and sale contracts include supply contracts, pre-purchase contracts, purchase contracts, purchase and sale combination and cooperation contracts, adjustment contracts, compensation contracts, barter contracts, etc. , and according to the purchase and sale of three over ten thousand decals.

C loan contract: including decals from banks and other financial institutions and loans with a loan amount of 0.5 ‰;

D. Property insurance contracts, including property, liability, guarantee, credit and other insurance contracts, shall be stamped at one thousandth of the insurance premium;

E. Property lease contracts include decals for leased houses, ships, airplanes, motor vehicles, machinery, appliances and equipment. One thousandth of the rent. If the tax amount is less than one yuan, stick one yuan.

5. In addition, if your company has taxable real estate, land, vehicles and boats, you should also pay property tax, land use tax and vehicle and boat tax. Third, the difference between domestic-funded enterprises and ordinary domestic-funded enterprises: generally speaking, there is not much difference, as long as there is taxable behavior.

What taxes do trading companies mainly pay? How much do you each pay?

Trading companies mainly pay value-added tax (sales), which is paid in the national tax. For small-scale taxpayers (annual sales income is less than 800,000 yuan), VAT = invoiced amount/1.03*0.03.

In addition, there are urban construction tax and education surcharge paid by local tax, which are calculated by multiplying the paid value-added tax by the corresponding tax rate. Local taxes will also have stamp duty, mainly in the sales contract, which is calculated by multiplying the amount recorded in the contract by three ten thousandths.

As for the income tax, if you declare the A-type form (audit collection), it is calculated by multiplying the profit by the tax rate (25% or 20%- small and meager profit enterprises). Or Grade B (approved levy), calculated by multiplying the amount obtained by the approved levy rate and then multiplying it by the tax rate (25%).

What taxes do import and export trading companies usually pay?

Value-added tax and surcharges (urban construction tax, education surcharge, local education surcharge)

Foreign trade companies, like domestic trade companies, all companies have to pay taxes. The main taxes are:

1. VAT. VAT on goods sold to foreigners is refundable, while VAT on goods sold to China people is payable.

2. Income tax: enterprise income tax and personal income tax.

3. Local taxes mainly include: urban construction tax, education surcharge, water conservancy fund, stamp duty and personal income tax. If the company has its own property, it must pay land use tax and property tax.

4. Social insurance premium

What taxes do foreign trade companies have to pay?

What are the costs involved in importing?

Import cost of goods = import contract cost price+import cost

The import fee includes many contents. If it is shipped from abroad on FOB terms, it shall include the following contents:

1. Foreign transportation expenses: transportation expenses by sea, land and air from ports, institutions or borders of exporting countries to borders, ports and airports of China.

2. Transportation insurance premium: the above insurance premium in transit.

3. Unloading fees: These fees include dock unloading fees, crane fees, barge fees, dock construction fees, dock warehouse rental fees, etc.

4. Import Taxes Taxes collected by the customs during the import process (including taxes collected on behalf of the customs) include: customs duties, product taxes, value-added taxes, consolidated industrial and commercial taxes and local surcharges, salt taxes, import adjustment taxes, trade adjustment taxes with Taiwan, vehicle purchase surcharges, etc.

(1) tariff: it is a basic tax levied by the customs during the import of goods.

The calculation formula of tariff is: import tariff = customs value (CIF contract) × tariff rate.

(2) Product tax, value-added tax, consolidated industrial and commercial tax and local additional tax: all taxes collected by the customs when goods are imported.

Calculation methods of product tax, value-added tax and consolidated industrial and commercial tax;

Duty paid price = (CIF+tariff) /( 1- tax rate)

Taxable amount = dutiable price × tax rate

(3) Import adjustment tax: it is a tax levied on goods restricted by the state or for other reasons. Its calculation formula is: import adjustment tax amount = CIF price × import adjustment tax rate.

(4) Vehicle purchase surcharge: For imported passenger cars, minibuses, general-purpose trucks, off-road vehicles, vans, motorcycles, tractors, semi-trailer tractors and other transport vehicles, the customs will levy vehicle purchase surcharge at the rate of 15%. The calculation formula is: billing combination price = CIF+customs duty+VAT vehicle purchase surcharge = billing combination price × 15%.

All the above taxes are levied in RMB.

5. Bank charges. Most of China's import trade is paid by banks. Banks have to charge related fees, such as card issuing fees and settlement procedures.

6. Inspection fees and other notarization fees for imported goods.

7. Customs declaration delivery fee.

8. Domestic transportation costs.

9. Interest expense. That is, the interest generated from the opening of the letter of credit to the recovery of the payment.

10, import fee for foreign trade companies.

1 1, other expenses, such as miscellaneous expenses.

What taxes do foreign trade export companies pay? What is the tax rate and how to calculate it?

It depends on whether you are a productive enterprise or a foreign trade company. If it is a production enterprise, it has to pay value-added tax, profit income tax and some local small taxes. According to the region and the nature of the enterprise, the total tax burden will be around 10- 12%. If it is a trade export, as long as income tax and small tax are paid, the tax burden is probably below three thousandths. No matter what kind of normal customs declaration and export, tax refund can be made with VAT invoice. The tax refund rate is subject to the customs tax refund manual, and the tax refund for textiles, shoes and hats has always been high.

What taxes do trading companies usually have?

1, which belongs to the scope of value-added tax.

The collection rate of value-added tax for small-scale taxpayers is 3%.

The general taxpayer's VAT rate is 17%.

Value-added tax is levied by the national tax.

2, urban maintenance and construction tax, urban construction tax rate of 7%; The county and township tax rate is 5%; The tax rate in rural areas is 1%.

Collected by local tax.

3. Additional education fees, with a collection rate of 3%, shall be collected by local taxes.

4. Enterprise income tax,

The tax collected by the audit shall be calculated and paid at the tax rate of actual profit ×25%. Small and low-profit enterprises approved by the competent national tax shall be levied at a reduced tax rate of 20%.

5. Individual income tax for employees, wages and salaries are calculated and paid at the progressive tax rate of 5%-45%, and dividends for shareholders are calculated and paid at the proportional tax rate of 0%. Local tax collection

6. Stamp duty: the purchase and sale contract shall be stamped at three ten thousandths of the purchase and sale amount; Business books should be affixed with 5 yuan decals; Record the fund account book with a decal of five ten thousandths of the sum of "paid-in capital" and "capital reserve"; The property lease contract shall be stamped at one thousandth of the rental income. Local tax collection

7. Taxable real estate, land, vehicles and boats shall also pay property tax, land use tax and vehicle and boat tax according to law. Local tax collection

Do foreign trade enterprises need to pay VAT?

1. If all of them are exported, you can apply for tax refund without paying VAT.

2. Import and domestic sales are subject to VAT.

How many kinds of taxes and fees do trading companies have to pay and what is the tax (fee) rate?

Trading companies are divided into general taxpayers and small-scale taxpayers. If it is a general taxpayer, there is VAT 17%, and the input can be deducted. And income tax. Export business depends on products and whether there are tax rebates or not. If it is small-scale, there are only business tax and business tax surcharge, 5.5% of the invoice amount, and finally income tax. The income tax is 25%.

Gross profit margin = sales profit/sales revenue

What taxes do trading companies have to pay?

First of all, it is clear that taxpayers include ordinary taxpayers and small-scale taxpayers. The main difference between them lies in the different calculation methods of value-added tax. The general taxpayer is the output tax (extra expenses for selling goods * applicable tax rate)-input tax (VAT deductible for purchased goods) = tax payable in the current period, and the basic tax rate is17%; Taxable amount of small-scale taxpayers = sales * applicable tax rate (generally 3%). These are normal sales businesses, others are special and calculated according to special regulations.

Second, there must be three VAT stamps. There are two basic types of VAT invoices: ordinary VAT invoices (generally issued by small-scale enterprises, and the input cannot be deducted when purchasing goods) and special VAT invoices (generally taxpayers can deduct the input when obtaining tickets). In addition, pay attention to the special VAT invoices that small-scale enterprises ask the tax authorities to open on their behalf. Generally, 3% of sales (excluding value-added tax) can be deducted by paying taxes.

Thirdly, regarding your third question, I would like to make the following answer. Specifically, urban construction tax and education surcharge are based on value-added tax, consumption tax and business tax. (VAT+consumption tax+business tax) * Applicable tax rates are 7% (urban area), 5% (county town), 1%. The surcharge for education varies from place to place, and the general comprehensive tax rate is 4.

Fourth, business tax and value-added tax do not overlap. Those who pay VAT do not pay business tax, and those who pay business tax do not pay VAT. Sales of goods and repair and replacement services are subject to value-added tax, in addition to business tax. Some part-time businesses pay business tax and value-added tax respectively, while mixed sales are based on the tax law and refer to the tax law. Generally levied according to the main business and tax authorities.

Finally, it is very helpful to suggest that people who have just joined the work buy a tax law book, such as a tax law textbook for certified public accountants. I hope it helps you.

What is the business tax rate of trading companies?

Landlord: General trading companies generally implement value-added tax. Because I don't know the specific business scope of your unit, I will give you a list of business tax items and tax rates for your study.

1, business tax items and tax rates table

Tax item collection scope tax rate

1. Transportation: 3% for land transportation, water transportation, air transportation, pipeline transportation and loading and unloading.

Two, the construction industry construction, installation, decoration and other engineering operations 3%

Three. Finance and insurance 5%

Four, the post and telecommunications industry 3%

Verb (abbreviation for verb) Culture and sports industry 3%

6. Entertainment places such as karaoke bars, dance halls, OK dance halls, music cafes, billiards, golf and bowling 5%-20%.

Seven, service agencies, hotels, restaurants, tourism, warehousing, leasing, advertising and other services 5%

Eight, the transfer of intangible assets transfer of land use rights, patented non-patented technology, trademark rights, copyright, goodwill 5%.

Nine, sales of real estate sales of buildings and other land attachments 5%

2. The calculation base of business tax is the total operating income of the enterprise in the current period, and other items shall not be deducted except the price discount clearly recorded on the invoice.

Business tax = business income * corresponding tax rate