How to calculate the tax standard of national tax and local tax?

How are national and local taxes calculated?

According to what you said, you should be a self-employed business, and you pay a fixed amount of tax in the national and local taxes, but you don't know how to get the number.

The national tax is based on the taxpayer's business scale, business scope, business area, number of employees and other factors for the taxpayer to verify the monthly income, and then calculate the monthly tax payable (self-employed are subject to a VAT rate of 3%).

The local tax is levied according to the value-added tax (urban construction tax (7% value-added tax), education surcharge (value-added tax 3%), local education surcharge (value-added tax 1%), in addition to personal income tax (local tax verification), real estate tax (the original value of the property * 70%*, the rental property is paid by the landlord) land use tax (land area * unit tax amount).

VAT: Output Tax - Input Tax.

This value is generally about the same as the 1,000th ratio of your sales (this number is not the same in different regions, and there is no suspicion of tax evasion), which is a national tax.

Rent. It is according to the previous number and then according to the different proportions of the morning, such as urban construction education stamps and so on.

1.My example is different from your figure, it is 3,000 yuan per ton of goods, 3,500 is sold, and the profit is 500 (that is, what you call gross profit).

You just change your 1 million, 100,000, and 20,000 to 3,500,500,300 respectively. When it comes to general VAT taxpayers, there must be a purchase **, which I set here as 3000

VAT: small-scale taxpayers: tax rate 3%, 3500*3% per ton

General taxpayers: (3500-3000)*17%.

Local Tax: Urban Construction: Small Scale Taxpayer: Provincial Capital: -3500*3%*7%.

Prefecture-level - 3500*3%*5%.

County level - 3500*3%*1%.

General Taxpayers:

Replace the above 3500*3% with (3500-3000)*17%.

Education Surcharge: Small-scale Taxpayers: 3500*3%*1%.

General taxpayers: 3500*3% can be replaced by (3500-3000)*17%.

Income tax. If it is self-employed, sole proprietorship, or partnership, individual income tax applies.

Individual income tax is subject to 5 levels of progressive excess tax rates, and the tax rates are as follows.

Series. Annual taxable income. Tax rate ( ).

not more than 5,000 yuan.

The part exceeding 5,000 yuan to 10,000 yuan.

The part exceeding 10,000 yuan to 30,000 yuan.

The part exceeding 30,000 yuan to 50,000 yuan.

The part over 50,000 yuan.

If you deduct all other expenses you spend, etc., or make 300 yuan (that is, your so-called net profit), then the tax amount is 300 yuan * 5% = 15 yuan.

In the case of a business, then the corporate income tax law applies.

The tax rate is 25%, deducting all your expenses, costs, etc., or earning 300 yuan, regardless of what preferential tax policies you enjoy.

Then you need to pay corporate income tax 300*25%=75

PS: Due to the large number of preferential tax policies in China, it is impossible to list them one by one, so it can only be completely assumed that there are no preferential treatments, and the calculation is based on the provisions of the tax law.

Legal analysis: Not all citizens need to pay individual income tax, China's law stipulates that citizens with a monthly income of more than 5,000 need to pay individual income tax.

The threshold is set at 5,000 yuan per month.

1.The comprehensive income of a resident individual shall be the taxable income after deducting expenses of 60,000 yuan and special deductions, special additional deductions and other deductions determined in accordance with the law.

2.The taxable income of non-resident individuals shall be the balance of the monthly income after deducting the expenses of 5,000 yuan; Income from remuneration for labor services, author's remuneration and royalties shall be taxable income based on the amount of each income.

3.Business income is the taxable income based on the balance of the total income of each tax year after deducting costs, expenses and losses.

4.If the income from property lease does not exceed 4,000 yuan each time, the expenses shall be deducted 800 yuan; If the amount is more than 4,000 yuan, 20% of the expenses will be deducted, and the balance shall be the taxable income.

5.The income from the transfer of property shall be the taxable income after deducting the original value of the property and reasonable expenses from the income from the transfer of property.

6.Interest, dividends, bonuses and incidental income are taxable on the basis of the amount of each income.

Legal basis: Calculation of taxable income in Article 6 of the Individual Income Tax Law.

1) The comprehensive income of individual residents shall be the taxable income after deducting expenses of 60,000 yuan and the deduction of special items, special additional deductions and other deductions determined in accordance with the law in each tax year.

2) The income from wages and salaries of non-resident individuals shall be the taxable income after deducting the monthly income of 5,000 yuan; Income from remuneration for labor services, author's remuneration and royalties shall be taxable income based on the amount of each income.

3) Business income shall be the taxable income based on the balance of the total income of each tax year after deducting costs, expenses and losses.

4) Where the income from property lease does not exceed 4,000 yuan each time, 800 yuan shall be deducted from expenses; If the amount is more than 4,000 yuan, 20% of the expenses will be deducted, and the balance shall be the taxable income.

5) Income from the transfer of property shall be the taxable income after deducting the original value of the property and reasonable expenses from the income from the transfer of property.

6) Interest, dividends, bonuses and incidental income shall be taxable with the amount of each income.

Legal analysis: There are many kinds of corporate taxation, including corporate income tax, corporate value-added tax, corporate stamp duty, etc., and each tax standard is different.

1. Value-added tax (the tax rate for small-scale pure failure taxpayers is 3%, and the tax rate for general taxpayers is 17%-6%) or business tax (the tax rate is 3%-20%, divided according to the taxable content).

2. The applicable tax rate of urban construction tax (value-added tax + business tax + consumption tax) * applicable tax rate refers to the tax rate of 7% in the urban area where the taxpayer is located, 5% for the tax rate not in the county, town and large and medium-sized industrial and mining enterprises that are not in the county and town, and 1% for the tax rate not in the urban area, county seat and town

3. The tax amount of education surcharge (VAT + business tax + consumption tax) * 3%.

4. Local education fee surcharge (value-added tax + business tax + consumption tax) tax amount * 2%.

5. Water conservancy construction** (accrued and paid according to the sales revenue).

6. Enterprise income tax (total profit * 25%). The new income tax law stipulates that the statutory tax rate is 25%, which is the same for domestic and foreign-funded enterprises, 15% for high-tech enterprises that need to be supported by the state, 20% for small and low-profit enterprises, and 20% for non-resident enterprises.

7. Stamp duty according to the amount of purchase and sale.

8. Vehicle and vessel use tax.

9. Property tax.

10. Land use tax.

11. Individual income tax.

Notice of the Ministry of Finance and the State Administration of Taxation on Further Supporting the VAT and Business Tax Policies for Small and Micro Enterprises (CS 2014 No. 71), the Announcement of the State Administration of Taxation on Issues Concerning the Exemption of VAT and Business Tax for Small and Micro Enterprises (No. 57 [2014]), and the Notice of the Ministry of Finance and the State Administration of Taxation on Exempting Small and Micro Enterprises from Relevant Taxes (CS 2014 No. 122), clarifying that taxpayers with a monthly turnover of less than 30,000 yuan are exempt from business tax and nature. Among them, business tax taxpayers with one quarter as the tax period and the quarterly turnover does not exceed 90,000 yuan are exempt from business tax.

Legal basis: Enterprise Income Tax Law of the People's Republic of China

Article 5 The total income of an enterprise in each tax year shall be the taxable income after deducting the non-taxable income, tax-exempt income, various deductions and the losses of previous years that are allowed to be made up.

Article 6 The income obtained by an enterprise in monetary and non-monetary forms from various forms shall be the total income.

Article 7 The following income in the total income is non-taxable income:

Article 8 Reasonable expenses actually incurred by an enterprise in connection with the acquisition of income, including costs, expenses, taxes, losses and other expenses, shall be allowed to be deducted in the calculation of taxable income.

Legal analysis: Individual income tax is an income tax levied by the state on the income of its citizens, individuals residing in its own country and the income of overseas individuals in its own country. How to calculate the personal income tax of the bonus, the amount of individual income tax payable = the taxable income applicable tax rate - the deduction standard of the quick deduction is 3500 yuan, and the monthly income after deducting the three insurances and one housing fund - the deduction standard.

Legal basisIndividual Income Tax Law of the People's Republic of China

Article 2 Individual income tax shall be paid on the following personal incomes: (1) income from wages and salaries; (2) Income from remuneration for labor services; (3) The income from author's remuneration is being deferred; (4) Income from royalties; (5) Business income; (6) Income from interest, dividends and bonuses; (7) Income from property lease; (8) the income from the transfer of property; (9) Incidental gains. Resident individuals who obtain the income from items 1 to 4 of the preceding paragraph (hereinafter referred to as "comprehensive income") shall calculate individual income tax on a consolidated basis according to the tax year; For non-resident individuals who obtain the income in items 1 to 4 of the preceding paragraph, the individual income tax shall be calculated on a monthly or sub-itemized basis.

Taxpayers who obtain the income from items 5 to 9 of the preceding paragraph shall calculate individual income tax separately in accordance with the provisions of this Law.

Article 3 The tax rate of individual income tax: (1) For comprehensive income, the progressive tax rate of 3% to 45% shall be applied (which liquid is attached to the tax rate table); (2) For business income, an excess progressive tax rate of 5% to 35% shall be applied (the tax rate table is attached); (3) Income from interest, dividends, bonuses, income from property lease, income from property transfer and incidental income shall be subject to a proportional tax rate of 20%.