What taxes do garment processing factories need to pay?

1. Value-added tax.

2. Urban construction, education attachment, and local education attachment.

3. Stamp duty.

4. Income tax.

Tax refers to the monetary or physical goods levied by the state on enterprises, collectives, and individuals: taxes, tax amounts, taxes, tax rates, tax laws, tax systems, taxes, etc. It is also used for surnames.

1. Value-added tax.

A tax on the value-added amount realized in the process of production and operation. The purchase of 500 yuan of books and 200 yuan of CD records** includes 87 yuan of value-added tax (500 13% + 200 17%, the value-added tax rate of books is 13%, and the value-added tax rate of electronic audio-visual products is 17%).

2. Urban maintenance and construction tax.

A tax levied to raise funds for the construction and maintenance of towns and cities, amounting to 1% and 7% of the sum of the taxes on value-added tax, consumption tax and business tax. In the shops in the urban area, buy a set of CD records for 100 yuan, of which the value-added tax is about yuan, and the corresponding urban maintenance and construction tax is yuan (

3. Stamp duty.

A tax on transaction vouchers. For the purchase of 10,000 yuan**, you need to pay a stamp duty of 10 yuan.

4. Income tax.

It refers to the general term for various taxes that are taxed on the income of taxpayers. The amount of income stipulated in the tax law refers to the net amount of income that can be measured in monetary terms obtained by a taxpayer due to production and business operation within a certain period of time, after deducting various expenses required to obtain such income.

Kindness! Tax payable = output tax - input tax.

VAT calculation formula: sales including tax (1 + tax rate) = sales excluding tax.

Sales excluding tax Tax rate = tax payable.

It is said above that VAT is an "off-price tax", what is off-price tax? That is, the off-price tax, which is borne by the consumer. For example:

Your company buys 100 pieces of goods from company A, and the amount is 10,000 yuan, but the price that your company actually wants to pay to the other party is not 10,000 yuan, but 10,000 + 10,000 * 17% (assuming that the VAT rate is 17%) = 11,700 yuan.

Why is it that only the value of the purchased goods is only 10,000 yuan, and another 1,700 yuan has to be paid? Because at this time, your company, as a consumer, will have to pay an additional 1,700 yuan of value-added tax, which is the off-price collection of value-added tax. The 1,700 yuan VAT is the "input tax" for your company.

Company A overcharged the 1,700 yuan of value-added tax is not owned by company A, and company A has to hand over the 1,700 yuan of value-added tax to the state. Therefore, Company A only collects and remits on behalf of Company A, and does not bear this tax.

Another example: your company will purchase 100 pieces of goods into 80 pieces of product B, ** to company B, to obtain sales of 15,000 yuan, your company to collect from company B for product B is not only 15,000 yuan, but 15,000 + 15,000 * 17% = 17,550 yuan, because company B should also pay another 2,550 yuan of value-added tax to your company as a consumer, which is your company's "output tax". The VAT amount of 2,550 yuan collected by your company is not owned by your company, and your company must also hand it over to the state, so the VAT of 2,550 yuan is not borne by your company, and your company is only collecting and paying on behalf of you.

If your company is a general taxpayer, the input tax can be deducted from the output tax.

Following the above example, the input VAT paid by your company for the purchase of goods is 1,700 yuan, and the output VAT charged for the sale of product B is 2,550 yuan. Since your company is a general taxpayer, the input VAT can be deducted in the output VAT, so the VAT paid to the state by your company (after obtaining the payment of company B for product B) is not 2550 yuan charged to company B, but: 2550-1700 = 850 yuan (the 1700 yuan has been added to the payment when your company purchased goods A, and was collected and paid by company A), so the 850 yuan was paid to your company by company B when purchasing product B from your company. Give it to the state through your company.

Company B buys your company's product B and sells it to Company C, which in turn sells it to Company D ......These processes are subject to VAT, until they are sold to the final consumer, and the VAT is passed on to the final consumer, so VAT is also a turnover tax.

Hope it solves your problem.

It's still a bit much.

Value-added theory, urban maintenance and construction tax, education surcharge, embankment protection fee, personal income tax, enterprise income tax, stamp duty.

Garment processing is subject to value-added tax, and the scale of Xiaomin fiber is 3 points (general taxpayer standard: the annual income of industrial enterprises is 500,000, the annual income of commercial enterprises is 800,000, and garment processing is industrial).

The following slow-down concession is a small-scale situation: national tax: VAT = invoicing income invoicing income is excluding tax income).

Local tax: urban maintenance and construction tax = value-added tax*.

Education Fee Surcharge = VAT*.

Embankment protection fee = income excluding tax * levee fee tax rate (for towns.

Must pay taxes.

1. The income tax paid in the national tax is as follows:

VAT at 4% of sales; Sales * 4% = VAT.

2. The local tax paid is as follows:

1. The urban construction tax shall be 7 of the value-added tax (city); VAT * tax rate = urban construction tax.

2. The education fee is surcharged at 3% of the value-added tax; VAT * tax rate = education fee surcharge.

3. Stamp duty is 30,000 yuan according to sales; Sales amount (contract amount) * 30,000 = stamp duty.

4. The personal income tax rate is 5%-45% excess progressive tax rate.

5. The land use tax is calculated according to the land area, and the unit tax amount is inconsistent in different places (in principle, it is paid by the landlord).

6. Real estate tax: the tax rate of self-owned real estate is calculated according to the residual value of the real estate; When renting a property, taxes should be paid by the landlord.

3. Enterprise income tax. It depends on whether your unit is a new enterprise (a newly established enterprise after January 1, 2002, an enterprise from scratch, and has no relationship with the existing related enterprises in terms of capital and personnel before, on the contrary, it is an old enterprise) The enterprise income tax of the new enterprise is paid in the national tax; The corporate income tax of the old enterprise is paid at the local tax.

There are two ways to collect income tax: audit collection and verification collection; Income tax is an administrative method that is paid in advance on a monthly or quarterly basis and settled at the end of the year.

1. The calculation formula of audit collection: enterprise income tax payable in this month (quarter) = cumulative profit of this year * 25% - income tax paid in the previous month (quarter) of this year.

2. The calculation formula of the approved levy: enterprise income tax payable in this month (quarter) = sales revenue in this month (quarter) * taxable income rate * 25%.

13% for general taxpayers and 1% for small scales. If you are not a general VAT taxpayer, you will pay VAT at 3%, and if you are a general taxpayer, you will pay VAT at 17% to deduct the VAT input tax. (If your annual sales are more than 300,000 yuan, you must apply for recognition as a general VAT taxpayer, the VAT rate of garment factories is 16% for general taxpayers, 3% for small-scale taxpayers, 7% for urban construction tax, and a total of 5% for two education fees.)

Legal Analysis: Yes. Taxes paid by individual garment factories:

Value-added tax, urban construction tax, education fee surcharge, personal income tax (wages and salaries), stamp duty, real estate tax, land use tax, enterprise individual income tax, etc. The specific way to collect taxes shall be determined by the competent tax of your unit.

Legal basis: Article 3 The initiation and suspension of tax collection, tax reduction, tax exemption, tax refund and tax payment shall be implemented in accordance with the provisions of the law; Where the law authorizes the provisions of the law, it shall be implemented in accordance with the provisions of the administrative regulations formulated by the law. No organ, unit, or individual may violate the provisions of laws and administrative regulations by making decisions on tax levy, suspension, tax reduction, tax reduction, tax exemption, tax refund, tax compensation, or other decisions that contradict tax laws and administrative regulations.

[Legal Analysis].

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 initiation and suspension of taxation, as well as tax reduction, exemption, tax refund, and tax compensation, shall be implemented in accordance with the provisions of the law and the provisions of the administrative regulations formulated by the law.

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.

Summary. OEM processing is taxable services, according to the income excluding tax (tax income to pay VAT, you are a small-scale taxpayer, the tax rate is 3%. In addition, it is necessary to go to the local tax bureau to pay urban construction tax (7% or 5% or 1%, depending on the location, the tax rate is different), education surcharge (3%), local education surcharge (2% or 1%), stamp duty (income.

I am a small-scale garment processing factory, only doing OEM processing, what taxes do I need to pay, and what are the tax rates?

Hello, I am the lawyer who consulted.

Agent processing is taxable services, according to the tax-exclusive income (tax-included income to pay VAT, you are a small-scale taxpayer, the tax rate is 3%. In addition, it is also necessary to go to the local taxation bureau to pay urban construction tax (7% or 5% or 1%, depending on the location, the tax rate is different), education fee surcharge (3%), local education fee plus (2% or 1%), stamp duty (income.