When you start a small company, what are the operating expenses and how to calculate the tax expense

To put it simply, let's talk about the operating costs first: office space Staff salaries ** These three are required. 2. Taxation:

There are national and local taxes, depending on the nature of your company, the business you are engaged in and the location of the company. There are 2 types of fees to be paid: the first is the sales tax (divided into:

1. Cross-district declaration is paid on behalf of the tax, 2 urban maintenance and construction tax 3 real estate tax 4 vehicle and vessel use fee 5 urban land use tax 6 stamp) just like the small-scale tax paid upstairs is not more than 8% of the general land tax (paid on the premise of issuing invoices) The second is income tax, that is, the income of the enterprise after the end of the year, including losses and tax banks have a joint account, also called year-end settlement, if the profit is about 33 according to the nature of your business, which is generally paid to the national tax. I'm also a small company like this, just for reference, so the local tax system is different, and the tax payment is not the same, but one thing tells you that if you want to do a good job and stabilize the company, you have to pay what you should pay, of course, who wants to give it to the state, but in order to reduce the trouble, you can pay less, and if you don't pay them, they have an inspection team that will check, and the fine is very afraid.

For example: venue fees, salaries, ** fees, taxes, etc.

The newly established company is a small-scale taxpayer, and the tax rate for small-scale taxpayers is 4%, plus urban construction fees, education surcharges, probably.

The turnover of invoicing must be taxed, and those who can not issue invoices should not be opened as much as possible, and the money that is not invoiced should not be paid to the company's account. This is called tax avoidance.

Legal analysis: 1. Turnover tax, mainly including value-added tax, business tax, urban maintenance and construction tax, education surcharge, etc.

2. Income tax, including enterprise income tax and personal income tax.

3. Other taxes, including consumption tax, resource tax, real estate tax, urban land use tax, stamp duty, vehicle and vessel tax, land value-added tax, vehicle purchase tax, deed tax and cultivated land occupation tax, etc., are not involved in general enterprises, and even if they are involved, the amount of tax is very small, and the impact on enterprises is also very small.

1) Income from the sale of goods;

2) Provision of income from labor services;

3) Income from the transfer of property;

4) Dividends, bonuses and other equity investment income;

5) Interest income;

6) Rental income;

7) royalty income;

8) Receiving income from donations;

9) Other income.

The method of tax payment of the company shall be determined according to the corresponding taxpayer size. Taxpayers are divided into general taxpayers and small-scale taxpayers.

Small-scale taxpayers refer to taxpayers who are engaged in the production of goods or tax-raising services, as well as taxpayers who are mainly engaged in the production of goods or tax-raising services, and are concurrently engaged in the wholesale or retail of goods, and the annual value-added tax sales amount is less than 500,000 yuan; Taxpayers other than those specified in the preceding paragraph have annual taxable sales of less than 800,000 yuan.

Taxpayers other than small-scale taxpayers are general taxpayers. Small-scale taxpayers pay tax as output tax multiplied by the relevant tax rate (simple tax calculation), and the tax payable by general taxpayers is value-added tax, that is, output tax minus input tax.

Small-scale taxpayer collection method:

There are three main types of collection for small-scale taxpayers: audit collection, verification collection and regular fixed amount collection.

Audit and collection: The tax authorities calculate and pay taxes according to the applicable tax rate according to the business conditions reflected in the account statements provided by the taxpayers.

Verification and collection: The tax authorities verify the approved output and sales amount of the taxable products produced by the taxpayer according to the factors such as employees, production equipment, raw materials used, etc., and collect taxes accordingly.

Regular fixed amount collection: The tax authorities determine the turnover and income through a typical survey, on a house-by-house basis, and collect taxes accordingly.

Legal analysis: 1. VAT; 2. Enterprise income tax; 3. Individual income tax; 4. Stamp duty; 5. Surcharge on education fees; 6. Local education surcharge; 7. Water conservancy**; 8. Trade union reserve fund (paid one year after establishment); 9. Security Fund for the Disabled (paid three years after establishment); 10. Urban maintenance and construction tax.

Legal basis: Law of the People's Republic of China on the Administration of Tax Collection

Article 1 This Law is enacted for the purpose of strengthening the administration of tax collection, standardizing the collection and payment of taxes, safeguarding state tax revenues, protecting the legitimate rights and interests of taxpayers, and promoting economic and social development.

Article 2 This Law shall apply to the collection and administration of all kinds of taxes levied by the taxation authorities in accordance with the law.

Article 3 The levy and suspension of taxation, as well as tax reduction, exemption, tax refund and tax compensation, shall be carried out in accordance with the provisions of the law; Where the law authorizes ***, it shall be implemented in accordance with the provisions of the administrative regulations formulated by ***.

No organ, unit, or individual may violate the provisions of laws and administrative regulations by making decisions on tax collection, suspending, tax reduction, tax exemption, tax refund, tax compensation, or other decisions that contradict tax laws and administrative regulations.

Article 4 Units and individuals that are liable to pay taxes as stipulated by laws and administrative regulations are taxpayers.

Units and individuals that are required by laws and administrative regulations to withhold and remit, collect and remit taxes are withholding agents. Taxpayers and withholding agents must pay, withhold, collect and remit taxes in accordance with the provisions of laws and administrative regulations.

Do you know the tax problems that are prone to occur when registering Huai'an Building Materials? , welcome to follow, like, next wonderful content recommendation, business handling, please private message or** There are certain risks or even errors in long-term zero declaration, which will be supervised by the tax bureau. After all, it is impossible for any enterprise to operate without income all year round, and the tax control system industry is inconsistent with the tax declaration industry.

Many enterprises will change the name or type of industry after setting up a record in the tax system. Originally, Jane Mo recorded the commercial service industry, and it may turn to the service industry in the future to enjoy additional deductions. Is this situation easy to warn about?

Once the company is registered, it is important to do everything possible to avoid tax issues, as if these issues are to be studied in detail, they may have an impact on the legal person. Take you through the tax issues that may arise after the company is registered, and the invoice entries and sales items are very different. At present, the commodity classification code has been fully implemented, and all enterprise purchase and sales items will identify the digital code through the system.

If the company's revenue and sales items are not in line with each other, and the proportions are too different, tax issues will arise. It is normal for a start-up company to have no income and no tax in the early stage, but not all companies can directly declare zero, but the long-term zero declaration locked by the tax bureau, it is normal for a start-up company to have no income and no tax in the early stage The reason is that the change in the industry is only a change in the tax control system, and it is still the original record within the tax bureau. Is that why so many taxpayers are being checked?

Therefore, it is important to check whether the records are correct, and if the enterprise has false behavior, there is a greater risk of the corporate bank account receiving false invoices from the **merchant. The company account and the legal person account can be jointly checked, which is a common aspect of the tax audit fund flow, the amount of the prepaid card is inconsistent with the business income and welfare support, many enterprises buy shopping cards for large supermarkets, do not declare personal income tax, and the business entertainment expenses and welfare funds of the enterprise are also very small, and the tax bureau can judge whether there is tax fraud from the tax collection.

If you have the idea and preparation to start a business now, then you can consider opening a company, and when you open a company, you will also be involved in the payment of some taxes and fees, so what are these taxes and fees? Below, in order to help you better understand the relevant legal knowledge, I have compiled the following content, which Knott's hopes will be helpful to you.

1. How to calculate the tax of opening a company

1.Newly registered small companies should pay VAT as small-scale taxpayers in the first year, with a tax rate of 3%, 2VAT payable 1000000 (1+3%)*3%=RMB.

3.Profits of no more than 300,000 yuan can apply for small and low-profit enterprises, enjoy a preferential corporate income tax rate of 20%, and the enterprise income tax payable is 300,000 * 20% = 60,000 yuan.

4.If the annual turnover reaches 1 million, you must apply to be converted into a general taxpayer in the second year, and the VAT rate is 17%, and the input tax can be deducted.

2. Taxation

It refers to a standardized form in which the state participates in the distribution of social products and obtains fiscal revenue without compensation in order to provide public goods to the society and meet the common needs of the society in accordance with the provisions of the law.

The above content is related, if you open a company, the tax is mainly calculated according to some of your own value-added tax and some corporate income tax and business tax, the most of which is the enterprise income tax of this enterprise, which is calculated according to 20%, and some are even more.

Under normal circumstances, if we want to open a company, there will be a lot of taxes involved at this time, and the company's tax will be calculated in accordance with the country's regulations, so what is the way to accept? Below, in order to help you better understand the relevant legal knowledge, I have compiled the following content, I hope it will be helpful to you.

1. How to calculate the tax of opening a company

Service fees, consulting fees, and labor fees all fall under the scope of paying business tax;

Pay 5% business tax according to the actual income of service fees, consulting fees and labor fees; then pay 7% of the business tax (5% in the suburbs); and pay a 3% surcharge on education fees according to the business tax amount; The above is the turnover tax payable for service fees, consulting fees, and labor fees.

Business tax is a tax levied on the turnover of units and individuals who raise taxes on services, transfer intangible assets or sell immovable property within the territory of China. Business tax is one of the main taxes in the turnover tax system. On November 17, 2011, the Ministry of Finance and the State Administration of Taxation officially announced the pilot plan for replacing business tax with value-added tax.

In May 2015, the last three sectors of the VAT reform, namely construction, real estate, finance and insurance, and life services, will be launched, and the possibility of implementation by industry is not ruled out. Among them, the value-added tax rate of Jian'an real estate is tentatively set at 11%, and the financial and insurance and life regret service industry is 6%. This means that after entering the second half of 2015, China may say goodbye to business tax.

2. Relevant legal knowledge

Corporate income tax rate.

From January 1, 2008 to the present, the basic corporate income tax rate in the current tax system is 25%; The applicable tax rate for 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%.

Taxpayers of corporate income tax are divided into two categories, resident enterprises and non-resident enterprises.

Among them, resident enterprises refer to enterprises established in China in accordance with the law, or established in accordance with the laws of foreign countries (regions) but with actual management institutions in China.

Non-resident enterprises refer to enterprises established in accordance with the laws of foreign countries (regions) and whose actual management institutions are not in China, but have established institutions or places in China, or enterprises that have not established institutions or places in China, but have income in China.

Except for non-resident enterprises that have not established institutions or places in China but have ** income in China, the 20% tax rate is applicable, and the basic tax rate of 25% is applicable to the rest of the general resident enterprises and non-resident enterprises.

Taxable income of enterprise income tax = total income - non-taxable income - tax-exempt income - deduction items - losses allowed to be made up in previous years.

Tax payable = taxable income x applicable tax rate - tax reduction and exemption amount - tax credit and exemption amount.

Different companies may be involved in different taxes, and we also need to look at the company's operating conditions to determine, and may need to pay some business tax and, corporate income tax, which need to be determined according to the specific situation of the company.

Hello, the types of taxes that need to be paid to open a company are as follows: 1. Value-added tax, according to the company's industry, the tax rate is different, and the main tax rate is %. At present, small-scale taxpayers whose quarterly sales do not exceed 90,000 yuan can be exempted from VAT, which is what we usually call zero declaration.

"Zero declaration" is not "no declaration", and the tax authorities should go through the zero declaration procedures and indicate that there are no taxable matters in the current period. 2. If the taxpayer is located in the urban area, the tax rate is 7%; If the taxpayer is located in a county or town, the tax rate is 5%; If the taxpayer is not located in the urban area, county Zhaoshenfeng city or town, the tax rate is 1%3, education surcharge, local education surcharge, and there are tax incentives for small and micro enterprises, and they can choose to reduce or reduce them according to their own circumstances when declaring. 4. Enterprise income tax and enterprise income tax are levied at 25% of the taxable income, and there may be a preferential tax rate of 15% or 20% according to the specific situation of the enterprise.

To put it simply, profits need to be taxed, and losses can be taxed. 5. Stamp duty, personal income tax and other taxes.

The amount of income tax payable by the enterprise for the current period Taxable income Applicable tax rate Total taxable income - amount of allowable deductions The tax rate of enterprise income tax is the statutory rate for calculating the tax payable of enterprise income tax. According to the provisions of the Provisional Regulations of the People's Republic of China on Enterprise Income Tax, the new in 2008; The general corporate income tax rate is 25%. If a non-resident enterprise establishes an institution or place in China, it shall pay enterprise income tax on the income obtained by the institution or place in China, as well as the income that occurs outside China but is actually connected with the institution or place established by the non-resident enterprise.

Qualified small and low-profit enterprises shall be subject to enterprise income tax at a reduced rate of 20%. The Notice on Issues Concerning the Preferential Income Tax Policies for Small and Low-Profit Enterprises (Cai Shui No. 2011117) issued by the State Administration of Finance and Taxation is clear. From January 1, 2012 to December 31, 2015, for small low-profit enterprises with an annual taxable income of less than 60,000 yuan (including 60,000 yuan), their income will be included in the taxable income at a reduced rate of 50%, and the enterprise income tax shall be paid at a rate of 20%.

High-tech enterprises that need to be supported by the state will be subject to enterprise income tax at a reduced rate of 15%. Taiwan: Taiwan's corporate income tax rate is 25%.

After tax deductions, the median tax rate for domestic corporations is 20%, compared to 18% for multinationals. The legal basis is the Company Law.

Article 1 of the Enterprise Income Tax Law of the People's Republic of China, enterprises and other organizations that obtain income (hereinafter referred to as "shouting enterprises") shall pay enterprise income tax in accordance with the provisions of this Law. This Law does not apply to sole proprietorship enterprises and partnership enterprises. Article 3 Resident enterprises shall pay enterprise income tax on their income within and outside China.

If a non-resident enterprise establishes an institution or place in China, it shall pay enterprise income tax on the income obtained by the institution or place in China, as well as the income that occurs outside China but is actually connected with the institution or place established by the non-resident enterprise. Article 4 The tax rate of enterprise income tax shall be 25. The applicable tax rate for non-resident enterprises to obtain the income specified in paragraph 3 of Article 3 of this Law is 20.