What taxes do partnerships pay What taxes do partnerships pay

There are two types of tax payment for a partnership:

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 objects of taxation are the main signs that distinguish one type of tax from another, and the name of the tax type is generally named after the object of taxation.

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.

Partnerships need to pay VAT and surcharges (urban construction tax, education surcharge, local education surcharge), water conservancy**, corporate income tax, personal income tax, stamp duty, and if there is a property, it also needs to pay property tax and land use tax.

The partners of a partnership determine their taxable income according to the following principles:

1. The partners of the partnership shall determine the taxable income according to the distribution ratio agreed in the partnership agreement based on the production and operation income and other income of the partnership.

2. If the partnership agreement is not stipulated or the agreement is not clear, the taxable income shall be determined according to the distribution ratio determined by the partners through consultation with all the production and operation income and other income.

3. If the negotiation fails, the taxable income shall be determined according to the proportion of the partner's paid-in capital contribution based on all production and operation income and other income.

4. If the proportion of capital contribution cannot be determined, the taxable income of each partner shall be calculated on an average basis according to the number of partners based on all production and operation income and other income. If the partners of a partnership are legal persons or other organizations, the partners shall not use the losses of the partnership to offset their profits when calculating their payment of enterprise income tax.

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.

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.

Generally speaking, the taxes for partnerships include:

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 (value-added tax * 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.

Others may involve property tax, arable land occupation tax, etc.