How are sewage charges calculated for timber processing plants?

Hello! Let's put it this way, we must first know that the sewage charge is calculated through those bases, and once this matter is clarified, your problem will be clear!

The sewage fee is calculated according to the relevant national standards through the number of types of pollutants and the amount of pollutants discharged by your company into the external environment. In other words, if you want us to help you calculate your company's pollution charges, you must first tell us what the environmental protection department is monitoring your company!

After that, it is mainly to levy noise excess sewage charges, which are based on:

If it is said that this fee must be paid in strict accordance with the provisions of the national environmental protection law, the name is "noise excess pollution charge". Relevant information: "Measures for the Administration of Sewage Charge Collection Standards" and "Sewage Charge Collection Standards and Calculation Methods".

The fees are as follows:

Noise exceeding the standard of sewage charges.

If the polluter produces environmental noise, exceeds the environmental noise emission standard stipulated by the state, and interferes with the normal life, work and study of others, the noise exceeding the standard shall be levied according to the number of decibels exceeding the standard, and the collection standard is shown in Table 6.

Table 6 Emission charges for noise exceeding the standard.

The number of decibels exceeding the standard is 1 2 3 4 5 6 7 8

Charges (RMB) 350 440 550 700 880 1100 1400 1760

The number of decibels exceeding the standard is 9 10 11 12 13 14 15 16 and above.

Charging standard (yuan) 2200 2800 3520 4400 5600 7040 8800 11200

Instructions: 1If there are multiple noise exceedances on the boundary of a unit, the levy shall be calculated according to the highest exceedance sound level, and when there are two or more noise exceedances along the boundary length of more than 100 meters, the levy shall be doubled.

2.If a unit has workplaces in different locations, the fees shall be calculated separately and collected together.

3.For environmental noise that exceeds the standard day and night, the amount of levy shall be calculated separately according to this standard day and night, and the cumulative amount shall be collected.

4.If the sound source exceeds the standard for less than 15 days within one month, the noise exceeding the standard will be charged by half.

5.The sewage charge for frequent bursts at night and occasional bursts at night shall be calculated according to the higher decibel value of the equivalent sound level and peak noise.

6.When multiple construction stages of the same construction unit at a construction site are carried out at the same time, the excess noise discharge fee shall be charged according to the construction stage with the highest noise limit.

7.This standard is calculated in each decibel unit, and less than one decibel is calculated according to the rounding principle.

8.Pollution charges for excessive noise shall not be levied on farmers' self-built houses.

I hope to communicate more in the future!

Cost calculation needs to set up the key points to obtain the data required to calculate the cost according to the material management status of the enterprise, such as the measurement of material collection consumption, the consumption of labor costs, the consumption of manufacturing costs, the number of production products, and the statistics of production hours.

General cost accounting includes the collection of costs and expenses, and the allocation of costs and expenses. Set up cost items: direct materials, direct labor, and manufacturing expenses for accounting.

1. When receiving raw materials.

Borrow: cost of production - product.

Credit: raw materials.

2. The indirect costs incurred in labor and production products shall be credited to the employee remuneration payable and manufacturing expenses respectively.

3. Manufacturing expenses are used to account for indirect expenses, that is, the expenses consumed by the indirectly included expenses, which cannot be directly included in the cost of products, and the manufacturing expenses are debited when they occur. Credit the depreciation of machinery incurred on the production floor, etc.

Product cost + rent equipment cost + worker wages + water and electricity costs + advertising costs + other additional costs Minghe Huzhong Wood.

Do you want to do log processing or deep processing? Determine whether your customer is a furniture factory, a decoration market, or an end consumer? Then consider the following things, I studied wood processing in college, the book can look at the wood cavity wood, first understand the characteristics of wood, the principle, since it is small, you must want to do it yourself, and the wood processing equipment is like a book, operation and safety.

Related to the sale of products is value-added tax, the general taxpayer (annual sales of more than 500,000) tax rate of 17%, can deduct the input tax, the general wood processing plant tax burden (tax payable sales revenue) in 3% 5%. The tax rate for small-scale taxpayers is 3%.

The corporate income tax is 25%, and the tax base is the total profit and non-tax deductions.

Additional taxes include urban construction tax (7% of VAT payable), education surcharge (3% VAT payable), and in some places local education surcharge (2% VAT payable).

There is also stamp duty, etc., 5 yuan per accounting book, and the contract is decaled at 5/10,000.

Shubei Bamboo Art, Gaoping District, Nanchong City****, Banzhu Township, Gaoping District, Nanchong City, Sichuan Province (0817-

Nanchong City Craft Engraving Factory, No. 63 Model Street (0817-3398791

What is the environmental fee? Is there a sewage charge? As long as the sewage is discharged, the sewage fee will be charged, including wastewater, dust, etc.

The tax rate on the sale of timber is 13%.

According to the notice of the Ministry of Finance and the State Administration of Taxation on adjusting the VAT rate of agricultural products and the VAT exemption of certain items (Cai Shui [1994] No. 4) [full text expired], Article 1 stipulates that the VAT rate of agricultural products is adjusted from 17% to 13%.

At the same time, according to the notice of the Ministry of Finance and the State Administration of Taxation on printing and distributing the "Notes on the Scope of Taxation of Agricultural Products" (Cai Shui Zi [1995] No. 52), the notes on the scope of taxation of agricultural products stipulate:

Forestry products refer to trees, shrubs and bamboo plants, as well as natural resins, natural rubber, and forestry products, and the scope of taxation includes: logs refer to trees and shrubs that have their branches, buds, tips or bark removed from felled trees, and wood segments sawn to a certain length. Sawn timber is not subject to taxation on this goods.

Is my output VAT here 13% or 17%? Personally, I think it should be 17%, prerequisites: 1You are a general taxpayer, 2A "special VAT invoice" has been issued for the sale, and there is a "tax amount" on the invoice.

All VAT special invoices, there must be tax amounts).

If the above two conditions are not met, the input tax shall not be deducted.

1. There are three types of tax rates for the sale of timber:

1) The tax rate for the sale of timber by non-forestry enterprises of general taxpayers is 17%.

2) The tax rate for the sale of timber by small-scale taxpayers and non-forestry enterprises is 3%.

3) For the sale of forestry logs, the VAT rate is 13%.

2. According to the basic principle of determining the VAT rate, China's value-added tax has set up a basic tax rate and a low tax rate, in addition to the zero tax rate for export goods.

1) Basic tax rate.

Taxpayers sell or import goods, except for those listed, the tax rate is 17%; For those who provide processing, repair and repair services, the tax rate is also 17%. This rate is commonly referred to as the basic tax rate.

2) Low tax rates.

Taxpayers who sell or import the following goods shall be subject to a tax rate of 13%. This rate is commonly referred to as a low tax rate.

1. Grain, edible vegetable oil.

2 Running water, heating, cold water, hot water; Coal gas, petroleum liquefied gas, natural gas, biogas, and residential coal products.

3 Books, newspapers, magazines.

4. Feed, fertilizer, pesticide, agricultural machinery, agricultural film.

5 Agricultural products.

6. Metal ore mining and dressing products.

7. Non-metallic mineral mining and dressing products.

8 Audiovisual and electronic publications (since 1 January 2007).

9.Erjia brew (since July 1, 2008), salt (since September 1, 2007).

10.Other goods as specified.

The types of taxes that need to be paid include: value-added tax, urban construction tax, education surcharge, local education surcharge, real estate tax, land use tax, vehicle and vessel use tax, stamp duty, enterprise income tax, withholding and payment of individual income tax, etc.

Taxes payable on wood processing:

1.Vat.

In terms of tax rate, the tax rate of general taxpayers (annual sales of more than 500,000 yuan) is 17%, which can be deducted from input tax, and the tax burden of general wood processing plants (sales income from taxes payable) is about 3% and 5%. The tax rate for small-scale taxpayers is 3%.

2.Corporate income tax.

The tax rate is 25%, and the tax base is the total profit and non-tax deductions.

3.Surtax.

Additional taxes include urban construction tax (7% of VAT payable), education surcharge (3% VAT payable), and in some places local education surcharge (2% VAT payable).

4.Stamp duty.

The accounting book is 5 yuan each, and the contract is decaled according to 5/10,000.