The problem of the local tax department, some problems of the local tax bureau and the IRS

The national tax is 210 yuan per month, then your business quota is = 210 3% = 7000 yuan.

The local tax is calculated according to the tax amount and turnover of the national tax, urban construction tax + education surcharge = 210 * (7% + 3%) = 21 yuan, as well as personal income tax, etc., 65 yuan should not be much. If the national tax on our side is 210, the land tax is not much different.

Question addendum: It took a few months to open a personal income tax of 5000 * 1% + additional tax = 65 yuan, it seems that the local taxation bureau still takes care of your approved tax. What they started to ask for was a business tax of 2%, more than 120 yuan, but there was no such algorithm and it was not established.

65 is in such a hurry for you? I think that's a reasonable number.

Because: 1. The local tax quota is usually one-third of the national tax quota, your national tax quota is 210, and the local tax quota is 65 is normal;

2. If you are a distributor of solar water heaters, then the national tax 210 should be said to be relatively low. You think, the 210 tax means that your tax-free sales are set at 7,000 yuan, and I have the impression that the cheapest solar water heater is also 2,500 yuan, so that is to say, as long as you sell 3 units a month, it will exceed the quota, and you may only sell 3 units a month? Maybe 10 or more!?

So, set you 210 and 65, and steal the fun! If you don't have any additional "spending" at the time of tax setting.

3. You don't have to worry about the "seizure of goods", the tax law stipulates that there are strict operating procedures for the seizure of goods, not just any person from the tax bureau can detain it, if the seizure is wrong, they should also compensate you for your losses!

So, you better go and pay taxes, you don't pay so little, so how much do you have to pay?

The land tax to be paid = 210 * 11% This is the VAT surcharge.

There is also stamp duty personal income tax 65 yuan compared to the base of 210 is a lot but not much Pay it so as not to find a lot of trouble Treat the problems of the tax bureau almost on the line Don't be too serious Treat gifts 65 can't solve the problem.

You buy two packs of cigarettes from the local tax collector so that you pay less.

Two. Ten or thirty is fine.

To put it simply, the difference between the national and local taxes is that the taxes levied are different, the national tax is mainly value-added tax, and the local tax is mainly business tax and individual tax, both of which are taxing agencies, and both can pay taxes and receive invoices. The state's tax administration of enterprises is mainly to carry out registration, audit and invoice control to determine the tax of enterprises. That's popular enough.

1 One is ** and one is a place. 2 They all receive money, and the name of this money is "tax." It is the place where taxes are paid and invoices are received 3 Enterprises have tax registration certificates, monthly enterprises have to submit statements, tax bureaus and supervision departments, etc.

Both the Local Taxation Bureau and the National Taxation Bureau collect taxes from business units on behalf of **. The State Taxation Bureau is in charge of sales enterprises, which mainly collects value-added tax and income tax, and the local taxation bureau is in charge of service enterprises, which mainly collects business tax and local additional tax.

I am from the Local Taxation Bureau, and the answers given to you can be written into textbooks, so please adopt them in time.

's rent, in any case, can't pay 6000 taxes. Housing lease tax, plus the property tax, is only about 20%, 3200 yuan to get. The only possibility is that the local tax authorities will also include the property tax and the land tax on who uses it.

2. Whoever uses the real estate and land is the taxpayer, and if the contract is agreed in advance to be borne by the landlord, then let the landlord pay this tax. If there is no agreement, I guess I can't negotiate with the landlord.

3. Other taxes include enterprise income, business tax and several additional levies of business tax, such as urban construction and maintenance fees, education fee surcharges, etc., and embankment fees and civil air defense fees will be levied in coastal areas along the river.

4. There are two ways to pay taxes, regular quota and audit collection. The regular quota means that you pay a fixed amount of taxes every month, and you have to pay when you make money and lose money. The audit levy means that you will not pay the tax until the end of the year when you have a profit.

5. Collect taxes according to the turnover on a regular basis, which is applicable to enterprises and individual operators who do not have the ability to build accounts. Audit collection is suitable for enterprises with a sound accounting system.

In February, all taxes except stamp duty, land use tax, real estate tax, and vehicle and vessel use tax were all zero, and urban construction tax and education surcharge were the same as the original subjects, all of which were business taxes and additional accounting. Accrue first.

Borrow: Business tax and surcharge.

Credit: Taxes payable.

Re-payment of loans: tax payable.

Credit: Bank deposits.

Late fees are charged to non-operating expenses.

Borrow: Non-operating expenses.

Credit: Bank deposits.

The stamp duty on the purchase, if it will be used up at that time, can be charged at one time

Borrow: Administrative Expenses - Taxes (Stamp Duty).

Credit: Cash (bank deposits).

If you buy more at one time, hang it on the cost to be amortized:

Borrow: Expenses to be amortized - stamp duty.

Credit: Cash (bank deposits).

At the time of collection: borrow: administrative expenses - taxes (stamp duty).

Credit: Expenses to be amortized - Stamp Duty.

When the land use tax and real estate tax are accrued:

Borrow: Administrative Expenses – Land Use Tax (or Property Tax).

Credit: Tax Payable - When the Land Use Tax (or Property Tax) is payable:

Debit: Tax Payable - Land Use Tax (or Property Tax) Payable Credit: Bank Deposit -

1.National Tax: VAT, Excise Tax, Local Tax:

Business tax, urban construction tax, education surcharge, personal income tax, stamp duty, real estate tax, etc.

2.Generally, only the enterprise income tax will be governed by the national and local taxes, but after the national tax is verified, it will not be re-verified and paid at the same time.

3.This is not the case, and the VAT is paid in the national tax. Then pay 7% and 3% of the value-added tax to the urban construction tax and the education fee surcharge to the local tax.

4.Value-added tax, urban construction tax, education surcharge, personal income tax, basically these, each place may have its own small taxes.

1. Scope of national and local tax collection and administration.

The National Taxation System is responsible for the collection and administration of taxes:

1.Vat; 2.Excise duty; 3.

business tax, enterprise income tax, and urban maintenance and construction tax paid by railways, bank head offices, and insurance companies; 4.**Corporate Income Tax; 5.Income tax on foreign-invested enterprises; 6.

Income tax on local and foreign banks and non-bank financial enterprises; 7.corporate income tax and resource tax of offshore oil enterprises; After the year, the enterprise income tax payable VAT shall be added; 9.Stamp duty (**Transaction portion); 10.

** Late penalty income from taxes; 11.vehicle acquisition tax; 12.Personal income tax (income from interest on bank savings deposits).

The types of taxes that are collected and managed by the local taxation system (excluding the part of the local tax that has been specifically collected by the State Taxation Bureau):

1.Sales tax; 2.Individual income tax (except for the national tax collection and administration part); 3.

Land Appreciation Tax; 4.urban maintenance and construction tax; 5.vehicle and vessel tax; 6.

property tax; 7.tobacco tax; 8.resource tax; 9.

urban land use tax; 10.arable land occupation tax; 11.Enterprise income tax (except for the part of national tax collection and administration); 12.

Stamp duty (except for the ** transaction portion); 13.Late penalty revenue from local taxes; 14.Educational fee surcharge.

2. Generally speaking, for specific enterprises, a single tax can only be collected and administered by national or local taxes, and enterprises can only pay to the tax authorities responsible for the collection and management of such taxes. 、

3. There will be no double tax payment. Local tax is not responsible for the collection and administration of VAT. If your employer has a taxable service with business tax, such as transportation, you need to pay a 3% business tax on transportation income.

4. Commercial enterprises are generally subject to taxes:

Value Added Tax, Urban Construction Tax, Education Surcharge, Personal Income Tax, Corporate Income Tax, Real Estate Tax (with Own Real Estate), Land Use Tax (with Land), Stamp Duty. There are also some local **fees, such as water conservancy**, etc.

You have to go to the national tax and ask for a re-assessment of your income, after all, this business is not good,,, but it is recommended that you find an acquaintance to finance it before verifying, or it will not be easy to do.

In addition, the virtual machine group is on the product**, which is super cheap.

1. A commodity, if you buy it for investment, it costs 100 yuan, if it is for consumption, it costs more than a dozen yuan, anyway, it is used to buy, if you can choose the attribute, you must choose its attribute is investment. If the tax is not deductible, the tax on investment products will be apportioned to his output, and his output will be reinvested and apportioned again. Such a link is taxed once, and it cannot be deducted, and it is repeated.

There is no such repetition of the current state of taxation.

2. The self-produced car is given to the local Red Cross hospital free of charge, and you have to pay VAT, because your ownership has been transferred. Gifts are gifts, and tax exemptions are tax exemptions. At that time, you will be given income tax reduction and exemption according to the regulations.

But now you take things out for consumption and realize their value, so VAT is charged.

3. Self-produced goods are issued to employees and need to pay VAT, which is similar to the second point. If you don't pay, from the country's point of view, your tax evasion is serious. The state can't collect money at all, you don't pay taxes in the most important link, the consumption link, and the state has to give you money.

The answer is that on November 7, 1989, the State Administration of Taxation issued (89) Guo Shui Office No. 197 Document stipulating that "lawyers, accounting, taxation and audit and accounting firms (hereinafter referred to as 'four only calendar firms') shall pay business tax in accordance with the law." The taxation of law firms was reinstated from 1 January 1990".

A business tax of 5% is levied on the lawyers' business of the law firm as a "service industry".

The details are as follows: 1. Basic taxes.

1. Value-added tax (applicable to general VAT taxpayers and small-scale taxpayers respectively);

2. The urban construction tax shall be paid at 7% of the value-added tax paid;

3. The education fee is paid at 3% of the value-added tax paid;

4. The local education fee is paid at 2% of the value-added tax paid;

5. 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);

6. 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);

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 (the regulations are different in different places, and the tax amount is different for different models, xx yuan per 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 is 25% since 2008);

10. Pay wages and withhold individual income tax on behalf of dry transportation.

Among the above-mentioned taxes, except for value-added tax and enterprise income tax (newly established on January 1, 2002), which are declared and paid to the State Taxation Bureau, the others are declared and paid to the local taxation bureau.

2. Deadline for tax returns.

1. Value-added tax, urban construction tax, education surcharge and individual income tax are equal to the deadline for payment within 10 days of the following month;

2. Within 15 days after the enterprise income tax quarter (if the local tax authority confirms that the payment is made on a monthly basis, the 10th of the following month) is the deadline for payment, and the deadline for final settlement is 4 months;

3. Real estate tax, urban land use tax, vehicle and vessel tax, etc., shall be paid within the prescribed time limit of the local tax authorities (generally twice a year in different places).

4. On the last day of payment within the time limit, if it encounters a rest day, it will be postponed by one day; In the event of a long holiday (Spring Festival, Friday.

1. 11 sections), which will be postponed accordingly according to the rest day;

5. Late fees will be charged at 5/10,000 per day;

6. If the tax authorities order the payment to be made within the time limit, the tax authorities may impose a fine.