What taxes are to be paid by the enterprise 5

1. At present, there are two ways to collect enterprise income tax: audit collection and verification of taxable income rate. Audit Collection:

Enterprises that apply the financial accounting standards shall find the applicable tax rate for the profit after deducting costs and expenses, and calculate and pay the enterprise income tax. Levy on the assessed taxable income rate: It is applicable to enterprises that can correctly account for income but cannot correctly calculate costs and expenses.

2. The key to audit and collect the taxable income rate is to see who is higher in your profit rate and the approved taxable income rate, if the profit rate is high, the implementation of the verification of the taxable income rate will pay less tax, otherwise you will pay more tax.

3. If your financial accounting system is incomplete and you can't correctly calculate the cost and expense, the tax department will definitely implement the method of verifying the taxable income rate. If your profit margin is lower than the approved taxable income rate, it is recommended to do a good job of financial accounting according to the regulations.

At present, there are several main ways of tax collection: audit collection, verification collection, inspection collection, regular fixed amount collection, entrusted tax collection, mail tax payment, etc. There is no "approved levy" as mentioned in your question, and I guess it may be "verified levy" or "regular fixed levy".

Inspection and collection is a way for the tax authorities to calculate the sales income of taxpayers' taxable commodities according to the general sales unit price of the market through inspection of the quantity and taxation accordingly, which is applicable to the temporary operation of urban and rural markets and the taxation of goods sold in places such as railway stations, airports, wharves, highway traffic arteries, etc. The tax collection procedure is as follows: individual industrial and commercial households in accordance with the scope of goods to be inspected by the tax authorities, such as textiles, clothing, shoes and hats, etc., after purchasing these goods, with the purchase voucher and relevant tax vouchers together with the goods to the tax authorities for inspection, by the tax authorities to inspect and collect taxes; Or when entering the market, the individual industrial and commercial household shall declare to the tax authorities for registration, and the tax authorities shall print (paste) marks on the appropriate part of the goods to calculate the tax payable.

Check the product).

Verification and collection is a way for the tax authorities to verify the verified output and sales amount of the taxable products produced by the taxpayer according to the factors such as employees, production equipment, raw materials consumed, etc., and under normal production and operation conditions, and to calculate and levy taxes accordingly. If the actual output exceeds the fixed amount, the taxpayer shall declare and pay the difference tax; If the quota is not checked, it can be reported to the tax authorities for re-examination. At present, the verification and collection is only applicable to small industrial and mining enterprises and individual industrial households with unsound accounting, and the content of verification is mainly the output of taxable products, the number of sales and sales, and the tax payable is assessed on a quarterly or annual basis and paid on a monthly basis.

Check the production and sales).

For example, for an enterprise that produces flour, the output of the enterprise can be deduced according to the number of kilowatt-hours of electricity consumed, and the sales quantity and amount can be deduced according to the output, so as to verify the tax payable by the taxpayer for collection.

Inspection and collection: If the tax authorities count the quantity of goods in the inventory of taxpayers, calculate the sales revenue according to the sales ** of the market, and levy taxes accordingly.

It is not as complicated as the few people upstairs said, and there are only two ways to collect the general taxpayers and small-scale taxpayers mentioned by the general taxation: verification and collection, and audit collection

Approved collection enterprises: local tax should be paid at ordinary times: (with sales) urban construction tax (7% of the increase in town tax), urban education surtax (3% of the increase in town tax), local education surtax (1% of the increase in town tax), comprehensive fees (stamp duty on sales (sales of enterprise income tax (the applicable rate is 10%, the tax rate is 18% (sales below 30,000 yuan) 27% and 33%)), administrative fees (sales, from this year another personal income tax (this is not the wages of the workers taxed, It's about sales).

In addition to these, there are times when education**, property tax, land use tax, etc. are due.

It depends on whether you approve VAT or corporate income tax.

If it is approved as a small-scale taxpayer, if you want to pay VAT, you should pay VAT (tax rate: 6% for industry, 4% for business), municipal level) urban construction tax (7% for VAT), and surcharge for education (3% of VAT), if you are a general taxpayer, it is 17% if you want to pay VAT, and other additional taxes are the same.

If the approved enterprise income tax is approved, the tax paid is only the enterprise income tax, and the tax rate is % respectively

It depends on whether you approve VAT or corporate income tax.

If the VAT is approved, VAT (6% for industry, 4% for business), urban construction tax (7% for VAT), and surcharge for education (3% of VAT) should be paid

If the approved enterprise income tax is approved, the tax paid is only the enterprise income tax, and the tax rate is % respectively

The formula for calculating tax assessment and collection is: enterprise income tax payable = sales revenue * taxable income rate * applicable tax rate.

1. The approved collection method includes two methods: fixed amount collection and verification of taxable income rate:

1) Fixed amount collection: directly verify the income tax amount;

2) Levy on the approved taxable income rate: The income tax shall be calculated and paid according to the actual amount of total income or costs and expenses, according to the pre-approved taxable income rate.

Article 35 of the Tax Administration Law stipulates that the tax authorities have the right to verify the tax payable of a taxpayer under any of the following circumstances:

1. In accordance with the provisions of laws and administrative regulations, it is not necessary to set up account books;

2. Account books that should be set up in accordance with the provisions of laws and administrative regulations but have not been set up;

3. Destroying account books without authorization or refusing to provide tax payment information;

4. Although the account books are set up, the accounts are chaotic or the cost information, income vouchers, and expense vouchers are incomplete, and it is difficult to check the accounts;

5. Failure to file tax returns within the prescribed time limit after tax liabilities occur, and failure to file tax returns within the time limit after being ordered by the tax authorities;

6. The tax basis declared by the taxpayer is obviously low and there is no justifiable reason.

Article 37 of the Tax Administration Law stipulates that the tax authorities shall verify the amount of tax payable and order the taxpayers who are engaged in production and business operations and those who are temporarily engaged in business operations who fail to go through tax registration in accordance with the regulations.

If a taxpayer falls under any of the above circumstances, the tax authorities have the right to use one or more of the following methods to verify the amount of tax payable:

1. Refer to the tax burden level of taxpayers with similar business scale and income level in similar industries in the local area;

2. Approved according to the method of operating income or cost plus reasonable expenses and profits;

3. Estimate or calculate according to the raw materials, fuel, power, etc. consumed;

4. Approved in accordance with other reasonable methods.

The tax authorities shall follow the statutory authority and procedures to protect the legitimate rights and interests of taxpayers. For example, if the tax is assessed and collected on individual industrial and commercial households, the statutory procedures must be followed, that is, self-reporting by the owner, typical investigation, quota verification, and issuance of the quota.

Legal basis: Tax Collection and Management Law

Article 35.

If a taxpayer falls under any of the following circumstances, the tax authorities have the right to verify the amount of tax payable:

1. In accordance with the provisions of laws and administrative regulations, it is not necessary to set up account books;

2. Account books that should be set up in accordance with the provisions of laws and administrative regulations but have not been set up;

3. Destroying account books without authorization or refusing to provide tax payment information;

4. Although the account books are set up, the accounts are chaotic or the cost information, income vouchers, and expense vouchers are incomplete, and it is difficult to check the accounts;

5. Failure to file tax returns within the prescribed time limit after tax liabilities occur, and failure to file tax returns within the time limit after being ordered by the tax authorities;

6. The tax basis declared by the taxpayer is obviously low and there is no justifiable reason.

Verification and collection refers to the collection method in which the tax authorities verify the verified output and sales amount of the taxable products produced by the taxpayer according to the taxpayer's situation and under normal production and operation conditions, and then levy the tax according to the tax rate stipulated in the tax law.

1) The in-charge taxation authorities shall determine the taxpayer's monthly or quarterly prepayment according to the size of the taxpayer's tax payable, and settle the year-end final settlement. Once the prepayment method has been determined, it cannot be changed within a tax year.

2) Taxpayers shall calculate the actual amount of tax payable during the tax period according to the determined taxable income rate and make advance payment. If it is difficult to prepay according to the actual amount, with the consent of the in-charge taxation authorities, the prepayment may be made at 1 12 or 1 4 of the tax payable in the previous year, or according to other methods approved by the in-charge tax authorities.

3) When taxpayers pay taxes in advance or make final settlement at the end of the year, they shall fill in the "Monthly (Quarterly) Prepayment Tax Return of Enterprise Income Tax of the People's Republic of China (Category B)" in accordance with the regulations, and submit it to the competent tax authorities within the prescribed time limit for tax declaration.

What is the process of tax collection and payment for enterprises?

1) Taxpayers shall, within 10 working days after receiving the "Enterprise Income Tax Verification and Collection Appraisal Form", fill in the form and submit it to the in-charge tax authorities. The "Enterprise Income Tax Verification and Collection Appraisal Form" shall be in triplicate, with one copy each executed by the in-charge tax authority and the county tax authority, and the other copy delivered to the taxpayer for execution. The in-charge taxation authorities may also appropriately increase the joint reserve according to the actual work needs.

2) The in-charge taxation authorities shall, within 20 working days after accepting the "Enterprise Income Tax Verification and Collection Appraisal Form", review and verify them by category, put forward appraisal opinions, and report to the county taxation authorities for review and identification.

3) The county taxation authorities shall, within 30 working days after receiving the "Enterprise Income Tax Verification and Collection Appraisal Form", complete the review and early identification. If a taxpayer fails to fill in and submit it within the prescribed time limit after receiving the Enterprise Income Tax Verification and Collection Appraisal Form, the tax authorities shall treat it as if the taxpayer has submitted it and shall review and confirm it in accordance with the above procedures.

Within 15 days from the end of the month or quarter, the enterprise shall submit the prepayment of enterprise income tax return to the tax authorities and pay the tax in advance, regardless of profit or loss.

The enterprise shall, within five months from the date of the end of the year, submit the annual enterprise income tax return to the tax authorities, and settle the final settlement and tax refund payable. When submitting the enterprise income tax return, the enterprise shall attach the financial accounting report and other relevant materials in accordance with the regulations. If the taxpayer has real difficulties in filing the declaration during the reporting period, it may report to the in-charge taxation authorities for approval and postpone the declaration.

How to pay taxes for the company's approved collection? Today, I will introduce to you how to pay taxes for the company's verification and collection, as well as the process of verification and tax declaration. I believe you also have your own views and opinions, and I hope this article can help you.

If you have any other questions, you can consult the teachers of the accounting school on the official website for detailed answers. Thanks for reading!

How to calculate the enterprise income tax for verification and collection, according to the relevant provisions of the "Tax Collection and Administration Law", the "Interim Regulations on Enterprise Income Tax" and its implementation rules, the relevant provisions of the verification and collection of enterprise income tax are as follows: (1) Scope of application: If the taxpayer has one of the following circumstances, the enterprise income tax shall be levied by means of verification and collection: 1. In accordance with the provisions of tax laws and regulations, account books can not be set up, or according to the provisions of tax laws and regulations, but account books should be set up but not set up; 2. Only the total amount of income can be accurately calculated, or the amount of revenue can be verified, but its costs and expenses cannot be accurately calculated; 3. Only the cost and expense can be accurately calculated, or the cost and expense can be verified, but the total income cannot be accurately calculated; 4. The total income and costs and expenses cannot be correctly calculated, and the true, accurate and complete tax information cannot be provided to the competent tax authorities, which is difficult to verify; 5. Although the account setting and accounting comply with the regulations, the relevant account books, vouchers and relevant tax information are not kept in accordance with the regulations; 6. In the event of a tax liability, the tax declaration is not made within the time limit stipulated by the tax laws and regulations, and the tax authorities order the tax authorities to declare within the time limit, but the declaration is still not made within the time limit.

2) Methods of Verification and Collection: The methods of verification and collection include two methods: fixed amount collection and assessment of taxable income rate, as well as other reasonable methods. 1. The fixed amount collection refers to the method whereby the tax authorities directly verify the annual enterprise income tax payable by the taxpayer in accordance with certain standards, procedures and methods, and the taxpayer declares and pays it according to the regulations. 2. The collection of the verified taxable income rate refers to the method whereby the tax authorities verify the taxable income rate of the taxpayer in advance in accordance with certain standards, procedures and methods, and the taxpayer calculates and pays the enterprise income tax according to the actual amount of the total income or costs and expenses in the tax year.

If the method of levying the approved taxable income rate is implemented, the calculation formula of the income tax payable is as follows: income tax payable = taxable income * taxable income at the applicable tax rate = total income * taxable income rate or = cost and expense amount (1 - taxable income rate) * taxable income rate The tax department will give a taxable income rate table, such as 7-20% for industry, transportation and commerce; construction, real estate development 10-20%; food service industry 10-25%; Entertainment 10-25%; 10-30% for other industries. If an enterprise operates multiple industries, regardless of whether its business items are separately accounted for, the in-charge taxation authorities shall verify and determine the taxable income rate applicable to a certain industry according to its main business items.