What taxes should be paid by the partnership and what taxes should be paid by the partnership

1) On the issue of what taxes should be paid by **-type partnerships. According to the current regulations, the taxes involved (including the ** nature of the tax levied**) generally are:

1) Value-added tax (belonging to small-scale taxpayers, sales income * 4%);

Urban maintenance and construction tax (VAT amount * 7% or 5% or 1%, depending on the taxpayer's area is a city or county, organized town or rural area);

2) Education surcharge (VAT amount*3%);

3) Local education surcharge (VAT amount*1%);

4) Individual income tax (according to different income ranges, the applicable tax rate is 5%-35% and the five-level excess progressive tax rate);

5) Stamp duty, 6) Vehicle and vessel use tax (paid according to the passenger capacity or load capacity, tax once a year).

7) Real estate tax [self-use real estate, the original value of the real estate * (1-30%)* calculate the tax payable once a year, can be paid in installments].

2) On the issue of whether to pay taxes if there is no business for the time being.

Because some taxes are directly related to business income, while others are not directly related to business income, it is necessary to determine whether to pay taxes according to the situation.

1) All tax matters directly related to business income (such as value-added tax, individual income tax, urban construction tax, education surcharge, etc.) are generally based on one month as a tax period, and it is stipulated that the tax shall be declared within 10 days after the end of the month, and the tax declaration shall be filed regardless of whether the taxable income is obtained in the current month. Even in the case of zero taxable income, it is necessary to apply for a "zero declaration" with the competent tax authority to clarify the legal liability in terms of tax payment.

2) For tax matters that are not directly related to business income (such as stamp duty, real estate tax, vehicle and vessel use tax, land use tax, etc.), the tax declaration shall be handled according to the tax law or the tax payment period specified by the local government. Stamp duty, which is a behavior tax, is generally declared and taxed when the relevant tax payment vouchers are established, concluded and received.

3) On the issue of whether the office uses its own real estate to pay real estate tax.

All real estate used for production and operation shall be declared and paid real estate tax in accordance with the regulations (regardless of whether it is self-used real estate or rented real estate). The calculation method of paying property tax on self-owned property is as follows: original value of the property * (1-30%)*

Value-added tax and local tax surcharge mainly depend on what kind of tax the company has approved.

VAT, additional tax, individual tax, stamp duty.

The taxes that need to be paid by a partnership are:

1. Value-added tax, the partnership needs to pay VAT on the sale of goods, the provision of labor services, services, the sale of intangible assets and immovable property in China;

2. Consumption tax, if a partnership enterprise produces, entrusts processing or imports taxable consumer goods, it also involves the payment of consumption tax;

3. Additional taxes, including urban maintenance and construction tax, education surcharge and local education surcharge. The additional tax shall be calculated and paid on the basis of the actual VAT and additional tax paid;

4. Stamp duty, if a partnership establishes, receives and uses the certificate listed in the tax law in China, it needs to pay stamp duty;

5. Real estate tax: If the partnership belongs to the property owner of a non-rural (city, county, organized town, industrial and mining area) house, it also needs to pay real estate tax;

6. Vehicle and vessel tax, if the partnership has vehicles or ships, it shall be levied on an annual basis.

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

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.

There are two situations in which Heshen partners with enterprises to pay taxes as follows:

1. The legal representative partner, "income from production and manufacturing operations", or "income from dividend distribution, loan interest, and income" are subject to income tax, and the general levy rate is 25%;

2. General partner partners mainly pay two types of individual enterprise income tax, namely, business income, dividend distribution, loan interest, and income income.

The type of tax, commonly known as "tax". Tax refers to the actual tax type in a country's tax management system, which is the basic tax module. The tax paid is called the taxable income, and the proportion of the taxable income and the various taxes in the treasury is called the collection rate.

According to the different objects of taxation, the tax can be divided into different categories. Therefore, the different tax objects are the main signs that one tax is different from another, and the name of the tax is generally named after the tax object.

For example, the type of tax that is taxed on the value-added rate is called income tax; The type of tax that is levied on resources is called resource tax, etc. Taxation refers to a standardized form in which the state participates in the distribution of social products and obtains fiscal revenue compulsorily and gratuitously 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. Taxation is a very important policy tool.

Compared with other distribution methods, taxation has the characteristics of mandatory, free and fixed, and is customarily called the "three natures" of taxation, mandatory, fixed and free.

The three basic characteristics of taxation are a unified whole. Among them, compulsory is a strong guarantee for the realization of free tax collection, gratuitous is the embodiment of the essence of taxation, and fixity is the inevitable requirement of compulsory and gratuitous.

Partnership enterprises need to pay value-added tax and surcharges (urban construction tax, education surcharge, local education surcharge), water conservancy**, enterprise income tax, personal income tax, stamp duty, if there is real estate, they also need to pay real estate tax and land use tax.