What kinds of taxes do enterprises have to pay and what kinds of taxes do enterprises have to pay?

In addition, enterprises with profits also have to pay income tax (tax rate is divided into three levels). Others also involve the surcharge of turnover tax: urban construction tax (7% of the turnover tax for cities, 5% for county seats, and 1% for other areas).

Education surcharge: 3% of turnover tax. Additional places elsewhere:

Generally, all localities are levied at 1% of the turnover tax, in addition to the stamp duty, vehicle and vessel tax, real estate tax, personal income tax and so on. Tax payable by general taxpayers = current output tax - current input tax Small-scale taxpayer tax payable = sales amount * levy rate Income tax payable = taxable income * tax rate (taxable income = total income - amount of allowable deductions).

- The following additions:

General commercial enterprises are required to pay value-added tax, enterprise income tax, urban construction tax, local education surcharge, education surcharge, and personal income tax.

The taxes payable by industrial enterprises generally include:

1) Value Added Tax;

2) urban construction tax;

3) Corporate income tax;

4) property tax;

5) urban land use tax;

6) Vehicle and vessel use tax;

7) Stamp duty;

8) Education Fee Surcharge;

9) Consumption tax shall be paid on the production and processing of tobacco, alcohol, cosmetics, skin care and haircare products, precious jewelry and jewelry, firecrackers, fireworks, gasoline, diesel, car tires, motorcycles, cars and other goods. If there is a taxable business tax, the business tax must be paid;

10) Mining of **, natural gas, coal, other non-metallic minerals, ferrous metal ores, non-ferrous metal ores, salt and other products shall be subject to resource tax; For the transfer of state-owned land use rights for compensation, buildings on the ground and their attachments must also be subject to land appreciation tax. View the calculation method of each tax type.

Legal analysis: generally there are business tax, value-added tax, income tax, stamp duty, etc.; However, the type of tax and tax rate payable by an enterprise is determined according to its economic nature and business operations.

Legal basis: Enterprise Income Tax Law of the People's Republic of China Article 1 Within the territory of the People's Republic of China, enterprises and other organizations that obtain income (hereinafter referred to as enterprises) are taxpayers of enterprise income tax and pay enterprise income tax in accordance with the provisions of this Law. This Law does not apply to sole proprietorship enterprises and partnership enterprises.

1. The VAT collection rate for small-scale taxpayers is 3%; The VAT levy rate for general taxpayers is 17% (13% for low rates), and VAT is levied by the state tax. The business tax is 5% and is levied by the local tax.

2. Urban maintenance and construction tax, urban construction tax rate: 7% of the urban area; 5% tax rate in counties and towns; In rural areas, the tax rate is 1%. Levy by local tax.

3. Education fee surcharge, 3% levy rate, levied by local tax.

4. Enterprise income tax shall be calculated and paid at a rate of 25% of the actual profit amount if it is levied by auditing. After the approval of the competent national tax, small and low-profit enterprises shall be calculated and paid at a reduced rate of 20%.

5. For the individual income tax of employees, wages and salaries shall be calculated and paid at the excess progressive tax rate of 5%-45%, and the dividends of shareholders shall be calculated and paid at the proportional tax rate of 20%, which shall be levied by the local tax.

6. Stamp duty: the purchase and sale contract shall be decaled according to 3/10,000 of the purchase and sale amount; 5 yuan decal per piece of business account book; The capital account book is recorded as a decal of 5/10,000 of the sum of "paid-in capital" and "capital reserve"; The property lease contract is decaled at 1/1000 of the rental income and is levied by the local tax.

1. If the enterprise belongs to the service industry, the main tax is business tax, which shall be paid according to the method of tax verification

1. Main tax: 5% business tax (local tax) according to income

2. Additional taxes and fees (pay local tax).

1) The urban construction tax shall be paid at 7% of the business tax paid (5% for counties and towns and 1% for townships);

2) The education fee surcharge is paid at 3% of the business tax paid;

3) The local education fee surcharge shall be paid at 1% of the business tax paid;

3. Pay 20% personal income tax on the dividends distributed. 4. Pay enterprise income tax at 25% of profits. 5. In addition, there is real estate tax (7% off the original value or 12% of the rent), land use tax, stamp duty, and vehicle and vessel tax.

2. If the enterprise belongs to the commercial or processing industry, the main tax is value-added tax, which shall be levied according to the method of tax verification

1. Main tax: 3% VAT is paid according to income, and 17% is paid by general VAT taxpayers. (pay national tax) 2. Additional taxes and fees (pay local tax).

1) The urban construction tax shall be paid at 7% of the value-added tax paid (5% for counties and towns and 1% for townships);

2) The education fee surcharge is paid at 3% of the VAT paid;

3) The local education fee surcharge shall be paid at 1% of the value-added tax paid;

3. Pay 20% personal income tax on the dividends distributed. 4. Pay enterprise income tax at 25% of profits. 5. In addition, there is property tax (7% off the original value or 12% of the rent), land use tax, stamp duty, car and vessel tax, etc.

Pay local tax) The above is the tax to be paid by the new company, and the enterprise should declare and pay taxes in time to avoid unnecessary trouble to the company!

Businesses have to pay value-added tax or business tax, urban construction tax, education surcharge, local education surcharge, enterprise income tax, personal income tax, stamp duty value-added tax (VAT) is the largest tax revenue of fiscal revenue**. As the name suggests, value-added tax is to tax the value-added amount, that is, to tax the difference between the purchase and sale **, so that the problem of double taxation can be better removed.

Of course, I think I pay a lot of taxes, that is, at least you pay the lock of the product, and I think the company pays a lot of taxes, that is, at least you pay the income tax of the product.

China now has four income tax rates, one is the 25% income tax rate of general enterprises, that is, 25% of the total profits should be handed over to the state finance as taxes; In addition, the tax rate applicable to non-resident enterprises is 20%; The applicable tax rate for qualified small and low-profit enterprises is 20%; The tax rate for high-tech enterprises that need to be supported by the state is 15%.

This answer is provided by Youqianhua, which is the credit platform of Du Xiaoman Finance, Du Xiaoman Finance will effectively implement the call of the state to support small and micro enterprises to tide over the difficulties, and fully support the production and operation of small and micro enterprises. It is reported that seventy percent of the credit users of Du Xiaoman Finance are small and micro business owners. Up to now, Du Xiaoman Finance has joined hands with dozens of financial partners to issue hundreds of billions of yuan of loans for small and micro business owners.

The types of taxes involved in the enterprise include enterprise income tax, personal income tax, business tax, additional tax (urban construction tax, flood control tax, education additional tax), value-added tax, consumption tax, resource tax, etc., depending on your business type, business scope, the tax rate paid is also different, and the tax rate of each tax is also different, and it is also divided into several grades.

1. Limited liability company shares: value-added tax, additional tax, enterprise income tax, and individual income tax on shareholder dividends.

2. Sole proprietorship and individual industrial and commercial households: value-added tax, additional tax, individual production and operation income tax 3, partnership (operation): value-added tax, additional tax, shareholder dividend tax 4, partnership (investment): shareholder dividend tax.

An enterprise should always pay attention to the types of taxes it should pay, and make tax planning in advance, so as to avoid paying less taxes and omitting taxes, and can also avoid paying more unnecessary taxes.

Many financial personnel do not understand taxation, and they have a headache when they think of filing taxes, and they are not even clear about what taxes their company has to file.

In fact, the competent tax authorities where the company is located have a tax assessment for each company, and the tax officer should first ask the special manager for a copy of the tax payable by the company, and then declare it on time according to the specified time limit. So let's take a look at what taxes general enterprises need to file.

Value-added tax has been fully covered, every company has to pay, only the sales do not exceed the regulations or some special industries do not pay VAT, but they still need to be declared on time.

Three additional taxes: urban maintenance and construction tax, education surcharge, local education surcharge, the three taxes are paid when the enterprise needs to pay value-added tax and consumption tax, with the actual payment of value-added tax and consumption tax multiplied by the corresponding tax rate, the tax rate is different according to the locality, depending on the local regulations.

The scope of stamp duty is limited, and the tax rate is very low, but basically every company will be involved, such as various contracts, account books, business licenses, etc., and stamp duty is calculated and paid by itself, so it is still necessary to pay according to the regulations.

In addition to partnerships, sole proprietorships, and individuals, the company itself does not pay individual income tax, but according to the regulations, employees and shareholders need to pay dividends, and the company has the obligation to withhold, so it must also be deducted according to the regulations and pay individual income tax on time.

As long as the company is profitable, it needs to pay corporate income tax, declare and pay it quarterly, settle the year-end final settlement, and refund the excess and make up for the deficiency.

Nowadays, many people start a company, so do you know what taxes a business has to pay? Depending on the industry and business, the types of taxes to be paid are also different. Let's find out.

Generally, enterprises will be involved in the following 7 types of taxes: value-added tax, enterprise income tax, individual income tax, urban maintenance and construction tax, education surcharge, local education surcharge, stamp duty.

Special goods are also subject to consumption tax, resource tax, and tobacco tax.

If a business buys a vehicle, it will involve vehicle purchase tax, and the purchase and sale of real estate and land will involve real estate tax, deed tax, etc.

Enterprises can judge what taxes they need to pay against their own business.

Corporate tax filing process.

According to Article 26 of the Law of the People's Republic of China on the Administration of Tax Collection and Collection, taxpayers and withholding agents can directly go to the tax authorities to file tax declarations or submit tax reports for withholding and remitting, collecting and remitting, or handling the above-mentioned declarations and submissions by mail, data messages or other means in accordance with regulations.

Tax declaration methods are divided into online declaration and door-to-door declaration. The online declaration is more convenient, the tax preparer directly logs in to the local local taxation bureau**, enters the tax declaration system, enters the tax **, password and then declares the operation.

Declaration time: 1. Enterprises shall declare individual income tax before the 7th of each month. Before the 15th of each month, declare business tax, urban construction tax, education surcharge, and local education surcharge. Stamp duty, declared at the end of the year, once for the whole year.

2. Real estate tax and land use tax shall be declared before April 15 and October 15 each year. The requirements of local tax authorities may be different, and the actual situation shall prevail. Key friend stool.

3. If there is no tax, zero declaration should be made on time.

Property companies generally need to pay the following fees: 1. Business tax: 5% tax rate 2. Urban construction tax:

The tax rate is divided into 7% (urban area), 5% (county and town), 1% (other) 3, education fee surcharge: tax rate 3% 4, withholding and payment of individual income tax (wages and salaries excluding tax, income applicable to the tax rate table) The fees collected by the property management company shall belong to the scope of business tax collection. 1. Tuanchai business tax is calculated and paid at a rate of 5% according to the amount of business income; 2. The urban maintenance and construction tax shall be calculated and paid at the rate of 7% according to the business tax amount; 3. The education fee surcharge shall be calculated and paid at the rate of 3% of the business tax; 4. There are two types of enterprise income tax: audit and verification.

1) If it is levied by means of audit collection; If there is taxable income, enterprise income tax shall be paid. Taxable income of enterprise income tax payable * applicable tax rate (2) If the collection method is adopted, the first is to determine the income rate, and the enterprise income tax payable = taxable income * income rate * applicable tax rate.

Article 2 of the Individual Income Tax Law shall pay individual income tax on the following personal income: (1) income from wages and salaries; (2) Income from remuneration for labor services; (3) Income from author's remuneration; (4) Income from royalties; (5) Business income; (6) Income from interest, dividends and bonuses; (7) Income from property lease; (8) Income from the transfer of property; (9) Incidental gains. Article 3 of the Provisional Regulations on Value Added Tax stipulates that if a taxpayer concurrently engages in projects with different tax rates, he shall separately calculate the sales amount of items with different tax rates; If the sales amount is not separately calculated, the higher tax rate shall be applied.

Article 5 of the Enterprise Income Tax Law stipulates that 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 the previous year that are allowed to be made up.