Factory tax standard, factory tax deduction standard

Qualified small and low-profit enterprises will be subject to corporate income tax at a reduced rate of 20%.

The income tax paid by the company is: (10-2) * 20% = 10,000 yuan;

Small and low-profit enterprises refer to enterprises engaged in industries that are not restricted or prohibited by the state and meet the following conditions:

1) For industrial enterprises, the annual taxable income does not exceed 300,000 yuan, the number of employees does not exceed 100, and the total assets do not exceed 30 million yuan;

2) For other enterprises, the annual taxable income shall not exceed 300,000 yuan, the number of employees shall not exceed 80, and the total assets shall not exceed 10 million yuan.

1. Generally speaking, for units and individuals engaged in taxable services, transfer of intangible assets and sale of immovable property within the territory of China, that is, those engaged in the business scope of business tax, generally only local tax is handled, and no national tax is required.

It mainly includes: transportation industry (water, land and air transportation, pipeline transportation, loading and unloading handling, etc.) 3%, construction industry (construction, installation, repair, decoration, other engineering operations) 3%, finance and insurance industry (finance, insurance) 5%, post and telecommunications industry (postal and telecommunications) 3%, culture and sports industry (cultural industry: performances, broadcasts, tickets to tourist venues, etc.).

Sports: holding competitions, sports activities, etc.) 3% service industry (**, hotel, catering, tourism, warehousing, leasing, advertising and hairdressing, bathing, photography, surveying and mapping, consulting and other services) tax rate is 5% entertainment industry (song hall, dance hall, karaoke, ** tea house, billiards, golf, bowling alley, amusement park, etc., including Internet cafes) tax rate is generally 20%.

Note: Individually-owned businesses only handle local tax, do not need to handle national tax, and the nature of the enterprise may also have to handle national tax, because now the new taxpayer enterprise income tax must be paid in the national tax, so the national tax must also be registered. The corporate income tax rate is basically 25%.

2. Industries engaged in production, processing and sales should not only handle national tax but also local tax.

The small-scale VAT rate of national taxation is 3%, general taxpayers, local taxes and urban construction tax (value-added tax, business tax 7%), education surcharge (value-added tax, business tax 3%), local education surcharge (value-added tax, business tax 1%), individual income tax: wages and salaries 5%-45% nine-level excess progressive tax rate, individual industrial and commercial household operating income 5%-35% five-level excess progressive tax rate, 20% income from labor remuneration, 70% income from author's remuneration 20%, 20% income from royalties, 20% income from property lease, 20% income from property transfer, 20% income from incidental income, 20% income from interest, dividends and dividends.

Other income 20% urban land use tax: large city yuan square meter, medium city yuan square meter, small city yuan square meter, real estate tax: self-owned real estate, residual value after the original value of the property * 10 to 30%, tax rate, rental property, rent 12% and vehicle and vessel tax, resource tax, stamp duty and cultural construction fees.

This question is not clear, and it can be divided into the following situations: 1. If you are self-employed, the tax bureau will verify the tax rate of all taxes according to your income, and pay taxes according to a fixed tax amount every month, as long as you do not have a major change within three months, pay taxes according to the fixed tax amount, but the annual income of the factory exceeds 500,000 yuan (excluding tax) will be mandatory to identify as general taxpayers, and it can only be transferred to the enterprise according to the audit collection method management. 2. If it is a small-scale taxpayer with a monthly income of 100,000 yuan, the VAT tax amount will be calculated according to the tax rate of 3% (100,000 1+3% will be calculated as the tax rate excluding tax***3%), and then the local additional tax will be calculated as the base of the VAT tax amount of 11%; If your monthly profit reaches 20,000 yuan, according to the current tax law, the net profit is subject to corporate income tax at 25%.

3. Except for the calculation of the tax amount, which is based on the difference between the input tax and the output tax, the general taxpayers are the same. There are several matters that need to be confirmed: 1. The other living expenses mentioned cannot be deducted from the company's income if they are not company expenses; 2. According to your statement, it should belong to a processing enterprise, in addition to labor wages, there should be equipment depreciation, auxiliary material consumption, machine maintenance, water and electricity expenses and so on.

3. The current enterprise income tax can apply for tax reduction measures - a. apply for the recognition of high-tech enterprises in the four departments; b. Apply for tax reduction and exemption for the employment of disabled persons and laid-off workers (VAT can also be reduced or reduced); c. Apply for small and low-profit enterprises (for enterprises established before March 15, 2007).

If it is an individual, it will be assessed and collected, and the tax bureau will verify the amount as much as it is, and if it is a company, there will be value-added tax, business tax, etc., personal income tax, and corporate income tax.

Tax planning before the establishment of an enterprise is very important, as an investor, you should have a general understanding of finance and taxation, but you want to save an accounting salary from the financial aspect and do everything by yourself, the gains will outweigh the losses. Therefore, you have to sign an escrow agreement with an accounting firm or a tax accountant firm, and they will solve the tax problems.

Some things can be done, some things can't. Say hello friends!

Legal analysis: The factory salary deduction is based on the salary income in the individual income tax law, and the salary needs to exceed the individual income tax threshold to be deducted and collected, that is, the monthly salary exceeds 5,000 yuan to pay individual income tax. The calculation method of individual income tax is (salary - threshold) tax rate = individual income tax payable.

Individuals should pay individual income tax, and employers can directly deduct and pay on behalf of their employees.

Legal basis: Article 6 of the Individual Income Tax Law of the People's Republic of China Calculation of taxable income:

1) The comprehensive income of individual residents shall be the taxable income after deducting 60,000 yuan of expenses and special deductions, 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.

Income from remuneration for labor services, author's remuneration and royalties shall be the balance of the income after deducting 20% of the expenses. The amount of income derived from author's remuneration is reduced by 70%.

Individuals who donate their income to public welfare charitable undertakings such as education, poverty alleviation, and poverty relief may deduct from their taxable income if the donation amount does not exceed 30% of the taxable income declared by the taxpayer; Where it is stipulated that donations to public welfare and charitable undertakings shall be deducted in full before tax, such provisions shall prevail.

The special deductions provided for in Item 1 of the first paragraph of this Article include social insurance premiums such as basic endowment insurance, basic medical insurance, unemployment insurance, and housing provident fund paid by individual residents in accordance with the scope and standards prescribed by the state; Special additional deductions, including expenses such as children's education, continuing education, serious illness medical treatment, housing loan interest or housing rent, and support for the elderly, shall be determined by *** and reported to the Standing Committee of the National People's Congress for the record.

Legal analysis: Qualified small enterprises with low profits and leakage will be subject to enterprise income tax at a reduced rate of 20%. Your company pays income tax for:

10－2)×20%.40,000 yuan low-profit enterprises refer to enterprises engaged in non-restricted and prohibited industries by the state, and meet the following conditions:

1) For industrial enterprises, the annual taxable income shall not exceed 300,000 yuan, the number of employees shall not exceed 100, and the total assets shall not exceed 30 million yuan (2) For other enterprises, the annual taxable income shall not exceed 300,000 yuan, the number of employees shall not exceed 80, and the total assets shall not exceed 10 million yuan.

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

Article 2 Enterprises shall be divided into resident enterprises and non-resident enterprises. For the purposes of this Law, the term "resident enterprise" refers to an enterprise established within the territory of China in accordance with the law, or established in accordance with the laws of a foreign country (region) but with an actual management institution within the territory of China. For the purposes of this Law, the term "non-resident enterprise" refers to an enterprise established in accordance with the laws of a foreign country (region) and whose actual management is not in China, but which has established an institution or place in China, or an enterprise that has not established an institution or place in China, but has income in China.

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 establishment or place in China, as well as the income that occurs outside China but has an actual connection with the institution or place established by the non-resident enterprise. If a non-resident enterprise has not established an institution or place in China, or if it has established an institution or place but the income obtained has no actual connection with the institution or place it has established, it shall pay enterprise income tax on its income in China.

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.

Legal analysis: tax to be paid for the transfer of industrial plants: According to the provisions of the Deed Tax Law of the People's Republic of China, the deed tax on the sale and purchase of houses shall be paid according to 3 of the amount paid in the contract.

Legal basis: Article 3 of the Deed Tax Law of the People's Republic of China stipulates that the deed tax rate is 3% to 5%. The specific applicable tax rate of the deed tax shall be proposed by the people of the provinces, autonomous regions and municipalities directly under the Central Government within the range of tax rates specified in the preceding paragraph, and shall be reported to the Standing Committee of the People's Congress at the same level for decision, and shall be reported to the Standing Committee of the National People's Congress and the Standing Committee of the National People's Congress for the record.

Provinces, autonomous regions, and municipalities directly under the Central Government may, in accordance with the procedures provided for in the preceding paragraph, determine differential tax rates for the transfer of ownership of different entities, different regions, and different types of housing.

For the establishment of any company, paying taxes is an indispensable procedure, so how should the company handle the tax payment?

First of all, the company shall, within 30 days from the date of obtaining the business license, declare to the local tax authorities for tax registration with relevant certificates;

Secondly, the company should determine its own tax leaders, accountants, and tax personnel, and explain to relevant employees to purchase and use invoices in accordance with the provisions of the invoice management system, and establish an internal invoice management system;

Then, the company should truthfully file tax returns with the competent tax authorities on time, and submit relevant statements and materials according to the regulations, such as value-added tax and consumption tax declaration for general companies and quarterly for financial companies;

Finally, the company can pay the tax payable to the state treasury on time according to the prescribed time limit.

Of course, the above are the basic processes, the actual handling will inevitably involve a large number of materials, documents, these documents will have subtle differences in each province and city, it is recommended that the company go through the relevant procedures, first ask the local tax department what materials need to be prepared, to prevent the waste of time.

Enterprise Income Tax Law of the People's Republic of China

Article 50. Except as otherwise provided by tax laws and administrative regulations, resident enterprises shall be registered in the place where the enterprise is registered as the place of tax payment;

However, if the place of registration is overseas, the place of taxation shall be the place where the actual management agency is located. If a resident enterprise establishes a business establishment within the territory of China that does not have the status of a legal person, it shall calculate and pay the enterprise income tax on a consolidated basis.

The calculation method of wage tax payment: the tax judgment blind cover amount is the balance of the employee's income in each tax year after deducting 60,000 yuan of expenses and special deductions, special additional deductions and other deductions determined by God Sale in accordance with the law. The tax rate used for this tax amount is an excess progressive tax rate of 3% to 45%.

The taxes payable by real estate development enterprises generally include: (1) business tax. (2) Urban maintenance and construction tax.

3) Education Fee Surcharge. (4) Land Appreciation Tax. (5) Property tax.

6) Urban land use tax. (7) Urban real estate tax. - 8. Land use fees for foreign-invested enterprises.

9) Stamp duty. (10) Deed tax. The taxes payable by entertainment enterprises generally include:

1) Business tax (2) Urban maintenance and 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) Construction expenses for cultural undertakings. (10) Land appreciation tax shall be paid for the transfer of state-owned land use rights, buildings on the ground and their attachments.

The taxes and fees payable by the property management industry generally include: (1) business tax. (2) Urban maintenance and construction tax.

3) Education Fee Surcharge. (4) Enterprise income tax. (5) Property tax.

6) Urban land use tax and land use fee. (7) Urban real estate tax. (8) Vehicle and vessel use tax and vehicle and vessel use license tax.

9) Stamp duty. (10) Deed tax. The taxes payable by the tourism industry generally include:

1) Business tax. (2) Urban maintenance and construction tax. 3) Education Fee Surcharge.

(4) Enterprise income tax. (5) Property tax. (6) Urban land use tax and urban real estate tax.

7) Land use fees for foreign-invested enterprises. (8) Vehicle and vessel use tax and vehicle and vessel use license tax. (9) Stamp duty and deed tax.

10) Personal income tax. The taxes payable by the advertising industry generally include: (1) business tax.

2) Construction expenses for cultural undertakings. (3) Urban maintenance and construction tax. (4) Education fee surcharge.

5) Corporate income tax. The taxes and fees payable by the cultural and sports industry generally include: (1) business 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) Land appreciation tax shall be paid for the transfer of state-owned land use rights, buildings on the ground and their attachments. The taxes and fees payable by financial and insurance enterprises generally include:

1) Business 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) Land appreciation tax shall be paid for the transfer of state-owned land use rights, buildings on the ground and their attachments.

The taxes and fees payable by post and telecommunications enterprises generally include Zhengfan lead: (1) business 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) Land appreciation tax shall be paid for the transfer of state-owned land use rights, buildings on the ground and their attachments.