Is my company a pure land tax account? What is a pure land tax household?

Depending on your business project, your main taxes need to be paid to the local tax, and only the income tax is in doubt. In the first case, if you are a self-employed business, there is no doubt that you need to pay individual income tax, of course, you have to declare the local tax, so that you are a pure local tax manager; In the second case, if you are running a limited liability company with independent legal personality, then the situation is more complicated. One is the question of time, if you have a business license after January 1, 2009, then your enterprise income tax is under the jurisdiction of the local tax, that is to say, you are a pure local tax manager; If it is done before January 1, 2009, then it is necessary to consider whether your non-monetary contribution exceeds 25% of the registered capital, if it exceeds, then your enterprise income tax will be under the jurisdiction of local tax, if not, your enterprise income tax will be under the jurisdiction of national tax.

Of course, this also depends on whether your local IRS has strict jurisdiction over taxpayers like you, as well as your personal wishes. If your local state tax department doesn't want to take care of you at all, and you feel that it is more convenient for one tax authority to manage it, so that your corporate income tax will be paid to the local tax, in short, the state will not let you pay the same tax in two tax authorities, you don't have to worry. At that time, if the national tax comes to your door, you can ask them to negotiate with the land tax.

Check whether there is still a cover of the IRS on the tax registration, if there is a national and local tax condominium account, if not, it is a pure land tax account. Just looking at the scope of business, it is all land tax.

In addition to the sale of goods, manufacturing and processing (repair and repair), they are all pure land tax households. Not what you do?

Are you an individual certificate or a general taxpayer? It's the nature of your company! If you have an individual certificate, you are just a local tax single account!

Not necessarily before 2000, as long as the enterprise only has local tax items, no national tax to collect items, the general enterprise is only the local tax account, that is to say, the company to pay the tax does not involve the national tax levy, mainly some small enterprises specializing in service, do not pay value-added tax, only business tax, only in the local tax declaration.

The specific types of national and local taxes are as follows:

The items of national tax collection are:

1.Vat; 2.Excise duty; 3.

Value-added tax, consumption tax, and direct adjustment tax to Taiwan collected by the customs; 4.Enterprise income tax (** enterprise income tax, enterprise income tax of railway departments, head offices of banks, insurance companies, foreign and foreign banks, local banks and non-bank finance); 5.**Transaction tax (provisional stamp duty on transactions before it is levied); 6.

Foreign-invested enterprise income tax and income of foreign enterprises and local surcharges; 7.various taxes on the development of offshore oil resources; 8.tax rebate for export products; 9.

VAT and excise tax on self-employed individuals and bazaars; 10.** Tax and Sharing Tax Late Payment Penalty Income; 11.business tax, urban maintenance and construction tax and education surcharge for the railway sector, finance and insurance industry; 12.

Savings deposits are subject to interest income tax.

The items of land tax collection are:

1.Sales tax; 2.personal income tax; 3.

Land Appreciation Tax; 4.urban maintenance and construction tax; 5.vehicle use tax; 6.

property tax; 7.slaughter tax; 8.resource tax; 9.

urban land use tax; 10.Adjustment tax on investment in fixed assets; 11.local corporate income tax; 12.

Stamp duty; 13.feast tax; 14.the revenue from late payment of local taxes; 15.

Education fee surcharge levied by local business tax.

Enterprises that did not pay VAT and corporate income tax before 2000.