I am a new small-scale taxpayer company. How do I need to pay taxes?

The main taxes paid by small-scale taxpayers are:

Local tax: business tax payable = service industry income * tax rate is 5% (suitable for companies with service industries);

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National tax: Value-added tax payable = commodity sales revenue (excluding tax) * 3% (suitable for small-scale taxpayers);

Local tax: urban construction tax payable = value-added tax payable + Business tax * 7%;

Local tax: Education surcharge payable = VAT payable + business tax * 3%;

Local tax: Local education surcharge payable = VAT payable +Business tax*2% (levy standards vary from place to place, and some places do not levy it);

Local tax: income tax = total profit*tax rate is 25%; (the income tax rate for qualified small and low-profit enterprises is 20%, Low-profit enterprises refer to enterprises that are engaged in non-restricted and prohibited industries by the state and meet the following conditions: industrial enterprises, the annual taxable income does not exceed 300,000 yuan, the number of employees does not exceed 100, and the total assets do not exceed 30 million yuan; other enterprises , the annual taxable income does not exceed 300,000 yuan, the number of employees does not exceed 80, the total assets do not exceed 10 million yuan, of which the annual taxable income of small and low-profit enterprises does not exceed 60,000 yuan, the corporate income tax rate is 10%).

Personal income tax: Withholding and payment are implemented. Regardless of whether the salary exceeds 3,500 yuan (4,800 yuan for foreigners), all employees must declare the full amount.

Local tax: Personal income tax payable (the amount of tax payable by an individual is calculated based on personal wages and salaries, and the monthly income is used to deduct the tax-free "five insurances and one housing fund" and other items that should be borne by the individual, and then The balance after deducting the allowable deduction of 3,500 yuan (4,800 yuan for foreigners) is the taxable income.

The amount of personal income tax payable = taxable income * applicable tax rate - quick calculation deduction < /p>

Attached: Personal income tax rate table (applicable to wages and salary income)

Level monthly taxable income tax rate (%) Quick calculation deduction:

1 , if the tax payable for the whole month does not exceed 1,500 yuan, the tax rate is 3%, and the quick deduction is 0;

2. For the part where the tax payable for the whole month exceeds 1,500 yuan to 4,500 yuan, the tax rate is 10%. The quick calculation deduction is 105 yuan;

3. The tax rate for the entire monthly tax payable exceeds 4,500 yuan to 9,000 yuan, and the tax rate is 20%; the quick calculation deduction is 555 yuan; 4. The full amount is 555 yuan. For the portion of the monthly tax payable exceeding 9,000 yuan to 35,000 yuan, the tax rate is 25%, and the quick calculation deduction is 1,005 yuan;

5. For the portion of the monthly tax payable exceeding 35,000 yuan to 55,000 yuan, the tax rate is 30 %, the quick calculation deduction is 2,755 yuan;

6. For the portion of the monthly tax payable exceeding 55,000 yuan to 80,000 yuan, the tax rate is 35%; the quick calculation deduction is 5,505 yuan;

7. , the tax rate for the portion of the monthly tax payable exceeding 80,000 yuan is 45%. The quick calculation deduction is 13,505 yuan.

Note: The “full month taxable income” mentioned in this table refers to the taxable income in accordance with the provisions of this law. The balance of monthly income after deducting expenses of 3,000 yuan and 500 yuan (for foreigners is 4,800 yuan) or the balance after deducting additional expenses.

Local tax: Stamp tax (reported monthly to each location. The requirements are different, or purchased when they occur);

Units and individuals who write and receive the vouchers listed in the "Interim Regulations of the People's Republic of China on Stamp Duty" within the territory of the People's Republic of China will all As a taxpayer of stamp duty, the stamp duty shall be paid in accordance with the regulations.

Tax item and tax rate table

Tax item and tax rate or tax amount

Purchase and sales contract 0.3‰

Processing contract 0.5‰

Construction project survey and design contract 0.5‰

Construction and installation project contract 0.3‰

Property leasing contract 1‰

Cargo transportation contract 0.5‰

Warehousing contract 1‰

Loan contract 0.05‰

Property insurance contract 1‰

Technology contract 0.3‰

Property rights Transfer documents 0.5‰

Business account books: Account books used for production and operation, account books recording funds, decals based on the original value of fixed assets and total self-owned working capital 0.5‰, other account books decal 5 per piece Yuan

Rights and licenses: including house property rights certificates, industrial and commercial business licenses, trademark registration certificates, patent certificates, and land use certificates issued by the *** department, with a decal of 5 yuan per piece. How much does it cost to set up a new small-scale taxpayer company?

1. Process of registering a Shenzhen company 1. Company name (Shenzhen city + font size + industry + Shenzhen company) 2. Company address (address required Provide accurate streets and roads) 3. Original ID cards of legal persons, supervisors, and shareholders 4. Investment ratio (more than two shareholders must provide accurate ratios) 5. Registered capital (subscription system is implemented, no capital contribution is required, but the registered capital must be Yes, minimum 30,000) 6. Personal U-shield for legal persons, supervisors, and shareholders 7. Company business scope

If the company opens a basic account and does not have a lease contract, we can make an appointment with the bank.

Registering a Shenzhen company does not require a lease contract. Make an appointment to open a basic bank account:

Account opening bank: Agricultural Bank of China, China Merchants Bank, China Construction Bank, Bank of China, ICBC

Account opening requirements: Legal persons are present without having to check the venue, and success is guaranteed.

Account opening time: about 15 working days

Normally registering a Shenzhen company costs more than 1,000, and the registration package is more discounted. How to declare taxes for a newly established enterprise (it is still a small-scale taxpayer now)

Both national and local taxes must be declared. For details, call the 12366 tax service hotline, or go to the local tax bureau website to check whether small-scale taxpayers are late in paying taxes. What should I do?

Go to the tax service hall of the competent tax authority to declare the back tax in paper form. However, a late payment fee of 0.05% will be charged on a daily basis. Additional late payment fee = tax × number of late payment days × 0.05%

It is worth reminding that the final tax payment deadline in August is the 16th, and the 14th and 15th are Saturdays and Sundays respectively. The tax law stipulates that it will be extended by one day. August 16th. Can one general taxpayer enterprise set up two small-scale taxpayer enterprises?

It cannot directly set up two small-scale taxpayer enterprises.

If due to business needs, it is recommended to establish two subsidiaries wholly-owned by the enterprise. If the scale is smaller, they can become two small-scale taxpayer enterprises. Do small-scale taxpayers have to pay tax if they have no profit?

Do small-scale taxpayers have to pay tax if they have no profit?

Answer: What types of taxes are there?

1. As long as there is sales, value-added tax must be paid at the applicable rate, regardless of whether you issue an invoice or not. At the same time, urban construction education surcharges and local education surcharges must be paid.

2. If there is no profit, there is no need to pay income tax.

3. Stamp duty must be paid as long as there is a tax base. How do general taxpayers and small-scale taxpayers in the construction industry pay taxes?

For enterprises that are general taxpayers in the construction industry and follow the general tax calculation law, the value-added tax rate is 11%.

Value-added tax payable = output tax - input tax

Output tax = tax-included price ÷ (1+11%) × 11%

General For taxpayers that implement the simplified tax calculation method and small-scale taxpayer enterprises, the value-added tax rate is 3%.

Value-added tax payable = tax-included price ÷ (1+3%) × 3% How to set up accounts for small-scale taxpayers in newly established industrial enterprises

In accordance with the regulations and requirements of the industrial accounting system , the set accounting books include: general ledger, subsidiary ledger, journal, etc.

(1) The general ledger generally adopts "fixed book".

1. The main general ledger format: three columns.

2. General ledger establishment: It is established based on the "first-level accounting subjects" and is used to provide comprehensive accounting information on assets, liabilities, owner's equity, expenses, income and profits, etc.

3. General ledger registration basis: accounting is based on the monthly "Accounting Voucher Summary Table".

(2) Detailed accounts generally use "loose-leaf" account pages.

1. The basis for opening detailed accounts: usually set according to the detailed accounts to which the general ledger accounts belong.

2. The formats mainly include: three-column format, quantity format and multi-column format.

3. Detailed ledger accounting basis: According to the business that occurs every month, accounting vouchers are prepared in sequence, and detailed ledgers are registered based on the "accounting voucher".

4. The format used in detailed accounts:

(1) Generally, management expenses, operating expenses, etc. are recorded in "multi-column" account pages;

(2) The fixed assets detailed account, inventory commodity detailed account, etc. are recorded using the "quantity and amount method" account page.

(3) Taxes payable, other payables, other receivables, operating income, operating costs, operating taxes and surcharges are recorded using a "three-column" account page.

(3) Journals mainly include: cash journal and bank deposit journal.

1. Cash journals and bank deposit journals use "book-type books", and the format is generally three-column.

2. Cash journal: It is an account book used to record the daily income, expenditure and balance of cash on hand.

3. Bank deposit journal: It is an account book used to reflect the increase, decrease and balance of bank deposits.

Your unit is a small-scale taxpayer and there is no input tax deduction problem. Only general taxpayers can deduct input tax. Therefore, when your unit purchases materials, it is enough to obtain a general VAT invoice and enter it into your account. How to calculate the tax paid by a small-scale taxpayer at the end of the month?

1. National tax (national tax collection): 1. The total amount of ordinary invoices of commercial enterprises ÷ (1+4%) × 4% = tax payable

2 Total amount of ordinary invoices of industrial enterprises ÷ (1+6%) × 6% = tax payable

2. Urban construction tax (local tax collection): national tax * 7% (all regions There are differences, and the specific amount payable shall be subject to the regulations of the local local tax department)

3. Education fee surcharge (local tax collection): national tax * 3% (the specific amount payable varies from place to place). The amount shall be subject to the regulations of the local tax department)

4. Stamp tax (local tax collection): This stamp tax is a sales contract stamp tax. In the view of the local tax department, as long as there is a sale, it is deemed to have a sales contract. , three ten thousandths of the purchase and sale contract amount (or sales amount) must be paid. Is it better for a general enterprise to be a general taxpayer or a small-scale taxpayer?

It depends on different circumstances and the scale of your business. If your annual income does not exceed 1.8 million, the tax bureau will not You will be classified as a general taxpayer. If your annual income exceeds 1.8 million, you must be a general taxpayer. A general taxpayer uses a high tax rate but can have a wide range of business scope and income. It is used by small-scale taxpayers. The tax rate is low but business scale and income are strictly defined, so you can’t just choose which one is better