What taxes do small companies pay? How is it calculated?

It belongs to the commercial or processing industry, and the main tax is 3% value-added tax, which is levied according to the method of tax verification

1. Main tax: 3% VAT is paid according to income.

2. Additional taxes and fees.

1) The urban construction tax shall be paid at 7% of the value-added tax paid (5% for counties and towns and 1% for townships);

2) The education fee surcharge is paid at 3% of the VAT paid;

3) The local education fee surcharge shall be paid at 1% of the value-added tax paid;

3. Pay 20% personal income tax on the dividends distributed.

4. Pay enterprise income tax at 25% of profits.

5. In addition, there is also real estate tax (land use tax, stamp duty with 7% off the original value, car and vessel tax, etc.).

If the monthly sales revenue is less than 5,000 yuan, it is exempt from value-added tax, urban construction tax, and education surcharge.

1. Answer: Small-scale industrial enterprises need to pay 3% value-added tax, pay this value-added tax, no longer pay business tax, this value-added tax is to pay national tax.

2.A: In addition to paying VAT, you also need to pay urban construction tax and education surcharge, which are paid to local tax.

3.Answer: In reality, to decide what tax an enterprise should pay, whether it is national tax or local tax, the first is that the enterprise accountant generally has this knowledge, and he knows how to handle it.

The second is that when the company is established, after the tax registration is handled, the general tax will be notified, and the tax will be filed monthly according to the notified tax in the future.

Just ask the steward.

1. What taxes do small-scale companies need to pay?

1. The taxes that small-scale companies need to pay are as follows:

1) VAT is paid at 3% of sales revenue;

2) The urban construction tax shall be paid at 7% of the VAT paid;

3) Education fee surcharge is paid at 3% of the VAT paid;

4) The local education fee surcharge shall be paid at 1% of the value-added tax paid;

5) stamp duty, the purchase and sale contract according to the purchase and sale amount of 3/10,000 decal;

6) Urban land use tax shall be paid according to the actual land area occupied;

7) Vehicle and vessel tax shall be paid according to the vehicle;

8) Enterprise income tax shall be paid according to the taxable income.

2. Legal basis: Article 12 of the Provisional Regulations of the People's Republic of China on Value-Added Tax.

The VAT levy rate for small-scale taxpayers is 3%, unless otherwise specified.

2. What are the deductions for enterprise income tax?

1. Deduction of interest expenses. The interest expenses incurred by taxpayers on loans from financial institutions during the period of production and operation shall be deducted according to the actual amount incurred; Interest expenses on borrowings from non-financial institutions that are not higher than the amount calculated according to the same type of loan interest rate of the financial institution for the same period are allowed to be deducted;

2. Deduction of taxable wages. The reasonable wages and salaries of the enterprise shall be deducted according to the facts;

3. In employee welfare, trade union funds and employee education funds. The part of the employee's education expenses incurred by the enterprise that does not exceed the total wages and salaries shall be allowed to be deducted; The excess part is allowed to be carried forward and deducted in subsequent tax years;

4. Deduction of donations. Taxpayers' public welfare and relief donations are allowed to be deducted within 12% of the annual accounting profits. The portion exceeding 12% shall not be deducted;

5. Deduction of business entertainment expenses. Business entertainment expenses are the social entertainment expenses incurred by taxpayers for the reasonable needs of production and business operations;

6. Deduction of employee pension** and unemployment insurance**. Employee pension** and unemployment insurance** are allowed to be deducted in the calculation of taxable income within the proportion and base amount approved by the provincial tax department.

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The main taxes and fees paid by small-scale taxpayer companies:

1. Business tax = service industry income * tax rate of 5% (suitable for enterprises with service industry) (monthly report);

VAT = sales revenue of goods (excluding tax) * 3% (suitable for small-scale taxpayers) (monthly report);

2. Urban construction tax payable = VAT payable + business tax * 7% (monthly report);

3. Surcharge of education fees payable = value-added tax payable + business tax * 3% (monthly report);

4. Embankment protection fee: business income * different collection standards in different places, and some places do not levy it) (monthly report);

Payable local education fee surcharge = payable VAT + business tax * 2% ((the collection standards are different in different places, and some places do not levy them) (monthly report);

5. Income tax = total profit * tax rate of 25% quarterly report; The income tax rate of qualified small and low-profit enterprises is 20%, and small and low-profit enterprises refer to enterprises engaged in industries that are not restricted and prohibited by the state and meet the following conditions: industrial enterprises, with an annual taxable income of no more than 300,000 yuan, no more than 100 employees, and no more than 30 million yuan in total assets; 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.

6. Individual income tax (monthly report); The implementation of withholding and payment, regardless of whether the salary exceeds 2,000 yuan, the full declaration of all employees.

Extended information: Small-scale taxpayers need to pay urban construction tax, education surcharge, real estate tax, land use tax, resource tax, consumption tax, enterprise income tax, etc., as long as the business is involved, they need to pay, whether they belong to small-scale taxpayers, and what kind of tax is not much to do with paying. What taxes you have to pay depends on what business your business is running and what taxes are involved.

Legal basis: Article 4 of the Enterprise Income Tax Law The tax rate of enterprise income tax is 25. The applicable tax rate for non-resident enterprises to obtain the income specified in the third paragraph of Article 3 of this Law is 20 The income obtained by the enterprise in monetary and non-monetary forms from various ** shall be the total income.

The basic taxes that small-scale taxpayers need to pay every month: 1. VAT is paid at 3% of sales revenue; 2) The urban construction tax shall be paid at 7% of the VAT paid; 3) Education fee surcharge is paid at 3% of the VAT paid; 4. The local education fee surcharge shall be paid at 2% of the value-added tax paid; 5) stamp duty, the purchase and sale contract according to the purchase and sale amount of 3/10,000 decal; The account book shall be paid at the rate of 5 yuan (when it is activated every year); The annual payment shall be 5/10,000 of the sum of the "paid-in capital" and the "capital reserve" (the full amount shall be paid in the first year, and the additional part shall be paid annually thereafter); 6) Urban land use tax shall be paid according to the actual land area occupied; 7. The real estate tax shall be paid at 70%* of the original value of the self-owned real estate; 8. Vehicle and vessel tax shall be paid according to the vehicle; 9. Enterprise income tax shall be paid according to the taxable income (adjusted profits).

18% for taxable income within 30,000 yuan (inclusive), 27% for 30,000 yuan to 100,000 yuan (inclusive), and 33% for more than 100,000 yuan (note: the tax rate has been 25% since 2008); 10. Pay wages and withhold individual income tax.

[Legal basis].Article 2 of the Administrative Measures for the Registration of General VAT Taxpayers.

If a VAT taxpayer (hereinafter referred to as a "taxpayer") whose annual taxable sales amount exceeds the standard for small-scale taxpayers prescribed by the Ministry of Finance and the State Administration of Taxation (hereinafter referred to as the "prescribed standard"), in addition to the provisions of Article 4 of these Measures, it shall register as a general taxpayer with the in-charge tax authorities. The annual taxable sales amount mentioned in these measures refers to the cumulative sales amount subject to VAT during the business period of no more than 12 consecutive months or four quarters, including the sales amount of tax declaration, the sales amount of audit and supplement, and the sales amount adjusted by tax assessment. For taxpayers who have deductible items for the sale of services, intangible assets or immovable property (hereinafter referred to as "taxable activities"), the annual taxable sales amount of their taxable activities shall be calculated according to the sales amount before deduction.

The sales amount of intangible assets and transfer of immovable property incidentally incurred by taxpayers shall not be included in the annual taxable sales amount of taxable acts.

The above is only the current information combined with my understanding of the law, please refer to it carefully!

If you still have questions about this issue, it is recommended that you organize the relevant information and communicate with a professional in detail.

National tax to be paid.

Value added tax (VAT) and local tax are to be paid.

Business tax, urban construction tax,

Educational fee surcharge.

VAT is divided into:

General taxpayers.

and small-scale taxpayers.

Urban construction tax = value-added tax (or business tax) * 7%.

Education fee surcharge = VAT (or sales tax) * 3%.

The corporate income tax depends on the time of establishment of the enterprise, and it is determined to be handed over to the National Taxation Bureau or the Local Taxation Bureau.

Mid-year or year-end, press.

Total sales. Pay the embankment protection fee.

What taxes do you need to pay on a small scale:

1. VAT:

1. The amount of the special ticket will be collected immediately after opening.

2. The total amount of the general ticket and the special ticket quarter shall not exceed 300,000, and the special ticket part of the general ticket shall be exempted from special bills.

3. The general ticket exceeds 300,000 yuan in the quarter, and the sales amount excluding tax is *1%.

The additional tax is paid on the basis of value-added tax, and the tax rate of 7% is halved for income within 300,000 yuan, and the tax rate is halved for income of 12% for income of more than 300,000 yuan.

Enterprise income tax: It is paid according to the profit of one year, paid in advance on a quarterly basis, and paid in annual final settlement. (If the annual taxable income is less than 1 million, it will be paid at a tax rate of 5%, if the annual taxable

Individual income tax: individual income tax is paid according to the monthly salary declaration amount (below 5000 does not need to pay individual income tax, income - social security personal part - provident fund, more than 5000 according to different tax rates.

Tax rates for small-scale taxpayers:

1. The VAT collection rate of small-scale taxpayers3

2. Income tax rate: The general enterprise income tax rate is 25%, and the enterprise income tax is levied at a reduced rate of 20% for qualified small and low-profit enterprises. High-tech enterprises that need to be supported by the state shall be subject to enterprise income tax at a reduced rate of 15.

2. The calculation of enterprise income tax is not levied on the basis of 25% of the operating income, but on the basis of profits (taxable income)25

1. There are two ways to collect income tax: audit collection and verification collection.

2. If it is subject to the approved collection, the income tax shall be calculated and paid according to the income.

Calculation formula: income tax payable = total income * taxable income rate * income tax rate, the taxable income rate varies from 5 to 15 in different regions and industries.

3. If it is levied by auditing, the income tax shall be calculated and paid according to the profit.

Calculation formula: income tax payable = total profit * income tax rate.