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Anonymous users2024-02-06VAT rate for magazines: 13%.
Advertising revenue is subject to sales tax: 5%.
Whether it's VAT or business tax, there are a few other basic taxes that are payable:
1.Urban construction tax: (VAT + business tax) * 7%.
2.Education Surcharge: (VAT + Business Tax) * 4%.
3.Corporate income tax basic tax: 25%.
The value-added tax rate of books, newspapers and magazines is 13%, and the value-added tax rate of 13% means that the general VAT taxpayers who sell books, newspapers and magazines are subject to a 13% value-added tax rate, while small-scale taxpayers who sell newspapers in small business halls or on the street should be levied VAT at a rate of 4% (such sales points should be taxed).
If the sale of books, newspapers and magazines is a sale of goods and should be subject to VAT, it does not fall within the scope of business tax. The only exception is the business of the postal department to receive, deliver and sell various newspapers and magazines on behalf of the publishing unit, and the business tax is levied on the business tax collection items of "postal and telecommunications".
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Anonymous users2024-02-051. China Taxation.
2. Tax Research.
3. International Taxation.
China Taxation:
It is a financial journal with a large circulation and influence sponsored by the State Administration of Taxation and sponsored by China Tax Magazine, and is an organ publication of the State Administration of Taxation.
Tax Studies:
It is the journal of the China Taxation Society, which is a professional journal of finance and economics supervised by the State Administration of Taxation and sponsored by China Tax Magazine, which is published on the 1st of each month and is publicly distributed at home and abroad.
International Taxation:
Formerly known as "Foreign-related Taxation". Founded in 1988, it is the journal of the China Association of International Taxation and a professional academic journal on international taxation in China.
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Anonymous users2024-02-04Royalties are not a category of taxes. Royalties are purifications given by publishers to copyright owners based on the sales volume of their works. This purification is the royalty rate, for example, when calculating royalties, royalties = sales volume * unit price * royalty rate.
Therefore, as long as the work sells well, the higher the income.
The manuscript fee includes the basic remuneration and the number of copies including the remuneration for missing manuscripts. The remuneration for print runs is calculated based on the number of prints. The manuscript fee does not take into account the amount of sales.
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Anonymous users2024-02-03Sales of magazines, payment of VAT, 3% (general taxpayers) and 17% (general taxpayers).
Advertising revenue needs to be paid by the blocker, 5%.
Whether it is value-added tax or business hunger tax, there are some other basic taxes to pay:
1.Urban construction tax: (VAT + business tax) * 7%.
2.Education Surcharge: (VAT + Business Tax) * 4%.
3.Corporate income tax basic tax: 25%.
The main business tax is paid.
The calculation method of the tax to be paid by the hotel is: operating income * 5% + (operating income * 5%) * urban construction tax 7% + education surcharge 3% + local education surtax 2% + enterprise income tax payable * 25% + withholding and payment of individual income tax + stamp duty: purchase and sale contract amount * 3% % + number of account books * 5 yuan + urban land use tax (subject to the actual local situation) + original value of the property * 70% * vehicle and vessel tax (subject to the actual local situation). >>>More
Open a department store and supermarket, what tax to pay, depending on what you have, different photos pay different taxes, individual taxes, small-scale taxpayers pay 3% VAT, general taxpayers pay 17% VAT but can deduct input tax, and there is 11% tax on this amount after paying VAT. 25% corporate income tax is also paid on quarterly profits.
Every one of us has paid taxes, even newborn babies, and the milk powder that babies usually eat is the price of taxes. Each of us is paying taxes on what we eat and wear, and the clothes are processed from the factory, during which the land tax, business tax, etc., as well as the usual buying of vegetables and meat, etc., the hawkers also pay taxes. Paying taxes is the obligation of every citizen, since ancient times, the capital income of a dynasty and a country comes from the taxes paid by the people, so the people are also called "taxpayers". >>>More
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Non-operating income is not subject to VAT.
Non-operating income is not generated by the consumption of operating funds of the enterprise, and does not need to be paid by the enterprise, but is actually a kind of net income, which does not need to be matched with relevant expenses. >>>More