How much tax does an internet caf have to pay 50

1. Internet cafes are levied 20% business tax, 2% urban construction tax and education surcharge, and 3% cultural business fee according to the entertainment industry, totaling 25%. If income tax is added, the estimated tax burden is around 28%.

2. The tax department generally implements a regular quota method for individual industrial and commercial households, which means that it will approve the amount of tax payable to you in one month according to the region, location, area, equipment, etc. Generally, the monthly fixed income (about 200 yuan) is determined according to each unit, and the monthly tax payable = number of units * 200 * 28%.

Take a look: 1 Sales tax (business income * 20%);

2. Urban construction tax (business tax amount * 7%);

3 Education surcharge (business tax amount*7%);

4 Cultural construction tax (operating income * 3%);

5 If it is an individual, it is subject to individual income tax; If it is a business, it pays corporate income tax.

For private enterprises (corporate enterprises), enterprise income tax shall be paid. 33% of the taxable income (based on the accounting profit of the enterprise and adjusted in accordance with the provisions of the tax law). If the annual taxable income is between 30,000 yuan and 100,000 yuan, the tax rate is 27%, and if the annual taxable income is less than 30,000 yuan, the tax rate is 18%.

For self-employed individuals, sole proprietorships, partnerships and other unincorporated enterprises, individual income tax shall be paid. It shall be paid according to the five-level excess cumulative tax rate of 5%-35% of the taxable income (based on the accounting profit of the enterprise and adjusted according to the provisions of the tax law).

The additional tax rate for education on the first floor is wrong, and the second floor is correct. Ground floor other correct.

However, what is the cultural construction tax? Why haven't you heard of this tax?

You mentioned 200 yuan per machine per month because some places have adopted a simple "tax package system" for the convenience of taxation

Internet cafes are subject to taxes.

1. Business tax. According to the Provisional Regulations of the People's Republic of China on Business Tax and relevant regulations, Internet cafes belong to the service industry and shall pay business tax based on turnover according to the tax item of "service industry", with a tax rate of 5%.

2. Urban construction tax. According to the Interim Regulations on Urban Maintenance and Construction Tax, the tax basis for urban construction tax is the amount of business tax paid by taxpayers, and the tax rate is 7% (% in urban areas (% in county seats, organized towns (% in other areas) according to the location of taxpayers.

3. Surcharge on education fees. Based on the amount of business tax paid by the taxpayer, the levy rate is 3%. (According to the Fujian Provincial Department of Finance and the Provincial Local Taxation Bureau's Fujian Finance and Taxation Document No. 20027, starting from January 1, 2002, taxpayers who operate Internet cafes in Fujian Province shall also pay local education surcharge on the basis of business tax, with a levy rate of 1%.)

Fourth, the individual income tax is on the move. According to the provisions of the Individual Income Tax Law, the production and operation income of individual industrial and commercial households shall be subject to a five-level progressive tax rate from a minimum of 5% to a maximum of 35% according to the annual taxable income of the taxpayer: if the annual taxable income does not exceed 5,000 yuan, the tax rate is 5%; If it exceeds 5,000 yuan to 10,000 yuan, the tax rate is 10%, and the quick deduction is 250 yuan; If it exceeds 10,000 yuan to 30,000 yuan, the tax rate is 20%, and the quick deduction is 1,250 yuan; If it exceeds 30,000 yuan to 50,000 yuan, the tax rate is 30%, and the quick deduction is 4,250 yuan; If it exceeds 50,000 yuan, the tax rate is 35%, and the quick deduction is 6,750 yuan.

For taxpayers who do not establish accounts or have incomplete account certificates, the tax payment method can be implemented, that is, the in-charge local taxation authorities adopt the "double determination" method of verifying their tax rate, monthly turnover and monthly tax payable.

5. Property tax. According to the Provisional Regulations on Real Estate Tax, the scope of real estate tax is to be levied on the real estate in cities, counties, organized towns and industrial and mining areas, and the units or individuals with the property rights, use rights and escrow rights of real estate are the taxpayers. The real estate tax is calculated according to the residual value after deducting 10% to 30% of the original value of the property at one time (the deduction range in Fujian Province is 25%), and the tax rate is; If the property is rented, the tax rate is 12% based on the rental income of the property.

6. Land use tax. According to the provisions of the Interim Regulations on Urban Land Use Tax, the land use tax is calculated and paid according to the local tax payable per square meter according to the actual land area occupied by Yinchang and the grade of the land on which it is located.

In addition, "Internet cafes" and other Internet access service business establishments that also engage in game projects shall be subject to business tax at a rate of 20%. At the same time, the Ministry of Finance and the State Administration of Taxation 200173 the Notice on Adjusting the Business Tax Rates of Some Entertainment Industries, which pointed out that taxpayers who concurrently engage in taxable businesses with different tax rates should separately account for business income, and calculate the tax payable separately according to their respective applicable tax rates.

According to Article 1 of the Provisional Regulations of the People's Republic of China on Business Tax (hereinafter referred to as the "Regulations"), "Units and individuals that provide the services specified in these Regulations, hereinafter referred to as taxable services, transfer intangible assets or sell immovable property within the territory of the People's Republic of China shall be taxpayers of business tax and shall pay business tax in accordance with these Regulations." Article 2 of the Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Business Tax stipulates that the taxable services mentioned in Article 1 of the Regulations refer to the services that fall within the scope of tax items in the transportation, construction, finance and insurance, post and telecommunications, culture and sports, entertainment and service industries. According to the Notice of the State Administration of Taxation on Printing and Distributing the Annotations on Business Tax Items (Trial Draft) (Guo Shui Fa No. 1993 No. 149), Internet cafes are specified taxable items in the entertainment industry, and the business tax rate set by the Regulations is 20% of the business income, and the operation of Internet cafes shall pay taxes in accordance with the regulations.

Follow-up: How much is the monthly flat tax? ：

If you are self-employed, you will be subject to the following taxes:

1. Business tax: calculated and paid at the rate of 20% of business income;

2. Urban construction tax: calculated and paid according to the business tax amount at a rate of 7%;

3. Education surcharge: calculated and paid at a rate of 3% according to the business tax;

4. Cultural undertaking construction fee: calculated and paid at the rate of 3% of the operating income;

5. Individual income tax: Generally, the method of additional levy is adopted, and the levy rate is generally around the national point of view, that is: individual income tax payable = business income * levy rate.

As a result, the tax burden on Internet cafes is left and right.

Announcement of the State Administration of Taxation [2014] No. 57 "Announcement on Issues Concerning the Exemption of Small and Micro Enterprises from Value-Added Tax and Business Tax".

2. If a small-scale VAT taxpayer concurrently engages in business tax taxable items, it shall separately calculate the sales amount of VAT taxable items and the turnover of business tax taxable items, and if the monthly sales amount does not exceed 30,000 yuan (90,000 yuan on a quarterly basis), it shall be exempted from VAT; If the monthly turnover does not exceed 30,000 yuan (90,000 yuan per quarter), the business tax is exempted.

Internet cafes belong to modern services - information system services, and if they exceed the above standards, the following documents should be implemented.

Cai Shui 2016 No. 36 Annex 1 "Implementation Measures for the Pilot Project of Replacing Business Tax with Value-Added Tax".

Article 15 Value-added tax rates:

1) In the event of taxable acts, the tax rate shall be 6% except for the provisions of subparagraphs (2), (3) and (4) of this Article.

2) Provide transportation, postal services, basic telecommunications, construction, real estate leasing services, sales of real estate, transfer of land use rights, tax rate of 11%.

3) Provision of tangible movable property leasing services, with a tax rate of 17%.

4) The tax rate for cross-border taxable activities of domestic entities and individuals shall be zero. The specific scope shall be separately stipulated by the Ministry of Finance and the State Administration of Taxation.