What taxes are called by enterprises, and what taxes are included in corporate taxes

It depends on what kind of company it is.

General production-oriented enterprises pay value-added tax, additional tax, urban construction tax, etc.

General retail sales are subject to business tax.

Note that VAT and business tax are parallel and can only be paid to one of them.

Corporate income tax, VAT or business tax, personal income tax, stamp duty, surcharge, etc.

There are national taxes and local taxes.

1. Business tax shall be paid at 5% of the income from the services provided;

2. Value-added tax shall be paid according to the % of sales revenue (applicable to general VAT taxpayers, small-scale production and processing taxpayers and commercial enterprise taxpayers respectively).

3. The urban construction tax shall be paid at 7% of the sum of the business tax and value-added tax;

4. The education fee surcharge shall be paid at 3% of the sum of the business tax and value-added tax paid;

5. The local education fee shall be paid at 2% of the sum of the business tax and value-added tax;

6. Stamp duty: the purchase and sale contract shall be decaled according to 3/10,000 of the purchase and sale amount; 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);

7. The urban land use tax shall be paid according to the actual occupied land area (the regulations vary from place to place, xx yuan square meters);

8. The real estate tax shall be paid at 70%* of the original value of the self-owned real estate;

9. Vehicle and vessel tax shall be paid according to the vehicle (the regulations are different in different places, and the tax amount is different for different models, xx yuan per vehicle);

10. 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);

11. Pay wages and withhold individual income tax.

Corporate income tax, value-added tax, business tax, consumption tax, urban construction tax, education surcharge, withholding and payment of individual income tax--- these are basic.

Legal analysis: 1. Turnover tax. It mainly includes value-added tax, business tax, urban maintenance and construction tax, education fee attachment plus, etc.

2. Income tax. Including corporate income tax and individual income tax.

3. Other taxes. Including consumption tax, resource tax, real estate tax, urban land use tax, stamp tax, vehicle and vessel tax, land value-added tax, vehicle purchase tax, deed tax and cultivated land occupation tax, etc.

Legal basis: Provisional Regulations of the People's Republic of China on Enterprise Income Tax

Article 4 The balance of the total income of a taxpayer in each tax year after deducting the items allowed to be deducted shall be the taxable income.

Article 5 The total income of taxpayers includes:

1) Production and business income;

2) Income from the transfer of property;

3) Interest income;

4) lease income;

5) royalty income;

6) Dividend income;

7) Other income.

Article 6 The items allowed to be deducted when calculating the taxable income refer to the costs, expenses and losses related to the income obtained by the taxpayer.

The following items shall be deducted in accordance with the prescribed scope and standards:

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

2) The wages paid by taxpayers to employees shall be deducted according to taxable wages. The specific standards for taxable wages shall be prescribed by the people of provinces, autonomous regions and municipalities directly under the Central Government within the scope prescribed by the Ministry of Finance, and shall be reported to the Ministry of Finance for the record.

3) The taxpayer's employee trade union funds, employee welfare expenses, and employee education expenses shall be respectively calculated according to the total taxable wages5% is calculated as a deduction. (4) Taxpayers are allowed to deduct the part of the annual taxable income within 3% of the annual taxable income for public welfare and relief donations.

In addition to the provisions of the second paragraph of this article, other items shall be deducted in accordance with the provisions of laws, administrative regulations and relevant state taxation.

Legal analysis: The types of taxes to be paid by enterprises are: deed tax, enterprise income tax, stamp duty, etc.

According to the relevant laws and regulations, in the territory of the People's Republic of China, enterprises and other organizations that have obtained the knowledge of the harvest are the subject of enterprise income tax, and they shall pay enterprise income tax in accordance with the law. The Enterprise Income Tax Law of the People's Republic of China stipulates that resident enterprises shall pay enterprise income tax on their income within and outside China.

If a non-resident enterprise establishes an institution or place in China, it shall pay enterprise income tax on the income obtained by the establishment or place in China, as well as the income that occurs outside China but has an actual connection with the institution or place established by the non-resident enterprise. The corporate income tax rate is 25%. The applicable tax rate for non-resident enterprises to obtain the income specified in paragraph 3 of Article 3 of this Law is 20.

Legal basis: Enterprise Income Tax Law of the People's Republic of China

Article 1 Within the territory of the People's Republic of China, enterprises and other organizations that obtain income (hereinafter referred to as enterprises) shall pay enterprise income tax in accordance with the provisions of this Law for taxpayers of enterprise income tax. This Law does not apply to sole proprietorship enterprises and partnership enterprises.

Article 3 Resident enterprises shall pay enterprise income tax on their income within and outside China.

If a non-resident enterprise establishes an institution or place in China, it shall pay enterprise income tax on the income obtained by the establishment or place in China, as well as the income that occurs outside China but has an actual connection with the institution or place established by the non-resident enterprise.

Article 4 The tax rate of enterprise income tax shall be 25. The applicable tax rate for non-resident enterprises to obtain the income specified in paragraph 3 of Article 3 of this Law is 20.

1. If the enterprise belongs to the service industry, the main tax is business tax, which shall be paid according to the method of tax verification

1. Main tax: 5% business tax (local tax) according to income

2. Additional taxes and fees (pay local tax).

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

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

3) The local education fee surcharge shall be paid at 1% of the business 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 real estate tax (7% off the original value or 12% of the rent), land use tax, stamp duty, and vehicle and vessel tax.

2. If the enterprise belongs to the commercial or processing industry, the main tax is value-added tax, which shall be levied according to the method of tax verification

1. Main tax: 3% VAT is paid according to income, and 17% is paid by general VAT taxpayers. (pay national tax) 2. Additional taxes and fees (pay local tax).

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 property tax (7% off the original value or 12% of the rent), land use tax, stamp duty, car and vessel tax, etc.

Pay local tax) The above is the tax to be paid by the new company, and the enterprise should declare and pay taxes in time to avoid unnecessary trouble to the company!

1. VAT:

Small-scale taxpayers: VAT payable = (income 1+3%) 3%.

General taxpayers: VAT payable = output tax of the current month - (input tax of the current month + input tax retained in the previous period).

Note: The tax rate is different according to the company's industry, and the main tax rate is %. At present, small-scale taxpayers whose quarterly sales do not exceed 90,000 yuan can be exempted from VAT, which is what we usually call zero declaration.

2. Enterprise income tax.

Corporate income tax payable = 25% of total profits

High-tech enterprises, software enterprises, and eligible companies can apply a tax rate of 15%, and eligible small and micro enterprises only need to pay enterprise income tax at the effective tax rate of 10%.

3. Individual income tax.

Individual income tax = (salary - three insurances and one housing fund - individual income tax exemption) x tax rate - quick deduction.

In fact, the scope of individual income tax is much broader than this, and "income from wages and salaries" is only one of the scope of individual income tax.

4. Stamp duty:

Stamp duty payable = income

Stamp duty is a very important tax to regulate. The design of the stamp duty rate follows the principle of lighter tax burden and shared burden. Therefore, the tax rate is relatively low; For example:

business license, five yuan per piece decal; Housing lease contract, at 1/1000 of the total lease amount; Purchase and sale contracts, technical contracts, according to 3/10,000 of the contract amount.

5. Education Fee Surcharge:

Education surcharge = 3% of VAT due

6. Local education additional:

Local education surcharge = 2% of VAT payable

7. Water conservancy**:

Water conservancy payable ** = income

8. The reserve fund of the trade union (paid one year after its establishment).

The reserve fund payable by the trade union = the total salary, and the trade union fund = the total salary

9. Disability security fund (paid three years after establishment).

The standard varies from year to year based on the number of employees.

10. Urban maintenance and construction tax:

Urban maintenance and construction tax = 7% of the VAT payable

The above is the taxes and fees borne by most enterprises now, not to mention the special taxes and fees of some industries, such as the advertising industry, which needs to pay the construction tax of cultural undertakings.

The main taxes and fees paid by enterprises: 1. Business tax = service industry income * tax rate of 5% (suitable for enterprises with service industry) (monthly report); VAT = sales revenue from goods (excluding tax) * 3% (suitable for small-scale taxpayers) (monthly report); VAT = sales revenue of goods (excluding tax) * 17% - purchase amount (excluding tax) * 17% (suitable for general 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 for eligible 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:.)

For industrial enterprises, the annual taxable income shall not exceed 300,000 yuan, the number of employees shall not exceed 100, and the total assets shall not exceed 30 million yuan; 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, must be fully declared by all employees. Individual income tax payable (the amount of tax payable by individuals is calculated according to individual wages and salaries, and the monthly income is deducted from the tax-exempt "five insurances and one housing fund" and other items, and then the balance after deducting the allowable deduction of 2,000 yuan, which is the taxable income.)

Individual income tax payable = taxable income * applicable tax rate - quick deduction. 7. Stamp duty (monthly report requirements vary from place to place, or purchase when occurring); Units and individuals who have written and received the certificates listed in the Provisional Regulations of the People's Republic of China on Stamp Duty within the territory of the People's Republic of China are all taxpayers of stamp duty and shall pay stamp duty in accordance with the provisions of the Regulations. Article 76 of the Regulations for the Implementation of the Enterprise Income Tax Law.

Enterprises should pay taxes: corporate income tax; Vat; Stamp duty; Urban construction tax should be paid; Surcharge for education fees payable; Sales tax; Other. Enterprises generally refer to legal persons or other social and economic organizations that use various factors of production (land, labor, capital, technology and entrepreneurial talents, etc.) to provide goods or services to the market for the purpose of making profits, and implement independent operation, self-responsibility for profits and losses, and independent accounting.

[Legal basis].Article 1 of the Enterprise Income Tax Law of the People's Republic of China.

Within the territory of the People's Republic of China, enterprises and other organizations that obtain income (hereinafter collectively referred to as enterprise veterans) are taxpayers of enterprise income tax and pay enterprise income tax in accordance with the provisions of this Law.

This Law does not apply to sole proprietorship enterprises and partnership enterprises.