How we pay our taxes, how we pay our taxes

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The tax payment method is as follows:

1. If there is a position or is in the job, report to the tax authority where the unit is located, and handle the tax payment business after the audit is completed;

3. For taxpayers who have no jobs or employment units, the annual income items include the income from the production and operation of individual industrial and commercial households or the income from contracted operation and leasing of enterprises and institutions, etc., and the competent tax authorities where the enterprise is located need to help declare;

4. Taxpayers who do not hold positions or have no employers, and whose production and operation income is not included in the annual income items, shall report to the competent taxation authorities in their place of residence;

5. If there is a domicile, but the domicile is inconsistent with the habitual residence, it shall be selected and fixed in one of the competent places and declared by the tax authorities;

6. If there is no household registration, it shall be declared to the competent tax authority of the place of habitual residence in China.

Laws and Regulations

Law of the People's Republic of China on the Administration of Tax Collection

Article 4 The units and individuals who bear the tax liability are taxpayers as stipulated by the law and the administrative law.

Units and individuals that are required by laws and administrative regulations to withhold and remit, collect and remit taxes are withholding agents.

Taxpayers and withholding agents must pay, withhold, collect and remit taxes in accordance with the provisions of laws and administrative regulations. Article 15 Enterprises, branches established by enterprises in other places, establishments engaged in production and business operations, individual industrial and commercial households and public institutions engaged in production and business operations (hereinafter collectively referred to as taxpayers engaged in production and business operations) shall, within 30 days from the date of obtaining the business license, apply to the tax authorities for tax registration with the relevant certificates. The tax authorities shall register and issue the tax registration certificate on the day of receipt of the declaration.

The administrative organs for industry and commerce shall regularly report to the tax authorities the status of registration and issuance of business licenses.

The scope and methods for tax registration by taxpayers other than those provided for in the first paragraph of this Article and withholding tax registration by withholding agents shall be prescribed by ***.

The tax procedure is as follows:

1) After receiving the business license, the taxpayer shall apply to the in-charge taxation authorities for tax registration in accordance with the regulations, and the tax authorities shall issue the tax registration certificate.

2) After the taxpayer goes through the tax registration, the leader in charge of tax handling, the accountant in charge and the person in charge of tax handling shall be determined.

3) Taxpayers purchase and use invoices in accordance with the provisions of the invoice management system, and establish an internal invoice management system.

4) Taxpayers shall file tax returns to the in-charge tax authorities on time and truthfully, and submit relevant statements and materials in accordance with regulations.

5) The taxpayer shall pay the tax payable into the state treasury as scheduled within the prescribed time limit.

6) Taxpayers shall conduct tax self-examination in accordance with the requirements of the tax authorities and shall be obliged to accept regular or irregular inspections by the tax authorities.

The threshold is set at 5,000 yuan per month. The new IIT Law stipulates that the comprehensive income of a resident individual shall be the taxable income after deducting expenses of 60,000 yuan from the income of each tax year, as well as special deductions, special additional deductions and other deductions determined in accordance with the law.

Calculation of employee wages and taxes.

The formula for calculating the IIT is:

Tax payable = (income from wages and salaries - "five insurances and one housing fund" - deductions) Applicable tax rate - quick deductions.

The individual income tax threshold is 5000, and the calculation method using the excess progressive tax rate is as follows:

Tax payment = monthly taxable income * tax rate - quick deduction.

Actual salary = salary payable - four gold - tax paid.

Taxable income for the whole month = (salary payable - four gold) - 5000

Deduction standard: The individual income tax is calculated according to the vertical levy standard of 5,000 yuan per month.

Employees are subject to a 7-level excess progressive personal income tax rate schedule.

Individual income tax payable = Taxable income Applicable tax rate - Quick deduction.

The deduction standard is 5,000 yuan per month (officially implemented from October 1, 2018) (applicable to wages and salaries).

When the monthly salary of the year-end bonus is higher than 5,000 yuan, the tax deduction method of the year-end bonus is: year-end bonus * tax rate - quick deduction, and the tax rate is the tax rate corresponding to the year-end bonus 12 as the "taxable income".

When the monthly salary is less than 5,000 yuan, the annual bonus individual income tax = (year-end bonus - (5,000-monthly salary)) * tax rate - quick deduction, the tax rate is based on the year-end bonus - (5,000-monthly salary) divided by 12 as the corresponding tax rate of "taxable income".

Taxation method of author's remuneration. Author's remuneration refers to the income obtained by individuals from the publication and publication of their works in the form of books and newspapers. The income from author's remuneration is taxed on a one-time basis, and the proportional tax rate is applied, which is 20%, and the tax payable is reduced by 30%.

For example, if an employee gets a remuneration of 4,000 yuan, the tax payable is: 40

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There are several ways for individual businesses to pay taxes:

1) Levy on a regular basis.

That is, the tax payable is determined by the tax authorities to verify the turnover of taxpayers during a certain period of operation. It is mainly applicable to individual industrial and commercial households with small production and business scale, which do not meet the standards for setting account books stipulated in the "Interim Measures for the Administration of Account Establishment of Late-Delayed Individual Industrial and Commercial Households", as well as qualified individual enterprises and partnership enterprises.

2) Levy at the approved rate.

That is, it is directly levied according to the amount of taxpayer's income multiplied by the approved levy rate, and the specific levy rate varies with different regions and industries.

1. If the actual sales amount is lower than the taxable business amount, the tax payable shall be obtained on the basis of the business payable and the approved tax rate;

2. If the actual sales amount is higher than the taxable business amount, the tax payable shall be obtained on the basis of the actual sales amount and the approved tax rate.

3) Audit and collection.

That is, the amount of self-declaration and payment will be self-declared, and after the tax authorities check and verify the Bi Li, the excess will be refunded and the deficiency will be compensated. It is mainly applicable to individual industrial and commercial households with relatively sound account books, vouchers and financial accounting systems, and can truthfully calculate the tax payable per mu of potatoes.

Taxable income = total annual income - costs - expenses.

Tax payable = (total annual income - cost - expense) * tax rate - quick deduction.

There are many ways to pay taxes and fees, and they can be classified according to the situation. 1.Declaration Verification Payment:

Enterprises with normal production and operation, a basically sound financial system, complete account books and vouchers, and accurate accounting shall calculate the tax payable in accordance with the provisions of the tax law, fill in the tax return form on their own, handle tax declaration with the competent tax authorities in accordance with the regulations, and submit tax information and financial accounting statements. After being examined by the in-charge tax authorities and filling out the tax payment form, the taxpayer shall pay the tax to the opening bank within the prescribed time limit. 2.

Declaration and verification of payment: that is, the financial system is not sound enough, the account books and vouchers are not complete, the fixed business households of the Seesen Banquet shall truthfully apply for tax declaration to the in-charge taxation authorities and provide their production capacity, raw materials, energy consumption and production and operation conditions, etc., after the in-charge taxation authorities review the spring calendar or on-site inspection, fill in the tax payment certificate or tax payment certificate, and the taxpayer shall pay the tax to the opening bank or tax authority within the prescribed time limit. 3.

Quota declaration and payment. 4.Transfer payment:

The taxpayer and the withholding agent shall pay the tax by bank transfer according to the payment form filled in by the tax authority. 5.Integrated payment of silver tax:

In the work of tax collection, the taxation authorities make use of modern computer network technology and network with the relevant banks and state treasuries to carry out the demarcation of the tax payable by the taxpayers, so as to facilitate and simplify the tax payment procedures of the taxpayers and improve the efficiency of the tax demarcation. The taxation method is divided into the following three categories: pre-deposit account tax payment, check tax payment and real-time tax payment by tax, treasury and bank network.

6.Cash payment: refers to a way for taxpayers to pay taxes in cash.

7.Entrusting Congyin to collect and pay on behalf of the taxpayer: It is a way to entrust the collection unit to collect scattered taxes from taxpayers in the name of the tax authorities in accordance with the scope and requirements of the tax authorities.

How do self-employed people pay taxes:2. At the same time, the urban construction tax, education surcharge and local education fee surcharge shall be paid according to the value-added tax paid;

3. There is also a personal income tax of about 2%;

4. If the monthly income is less than 30,000 yuan, it is exempt from value-added tax, and urban construction tax and education surcharge are also exempted;

The tax department that verifies the collection of tax generally implements a regular quota method for individual industrial and commercial households, which means that the amount of tax payable for you in a month is determined by region, location, area, equipment, etc. If the amount of the issued bending bumper key ticket is less than the fixed amount, the tax shall be paid according to the fixed amount, and if the invoice exceeds the fixed amount, the excess part shall pay the tax according to the regulations. If it does not reach the VAT threshold (monthly sales of 30,000 yuan, different from province to province), it can be exempted from VAT, urban construction tax and education surcharge.

1. Enterprises generally determine the types of taxes and tax rates payable by enterprises according to their economic nature and business operations; 2. Enterprises engaged in production, sales, repair and repair are generally required to pay VAT, and VAT taxpayers are divided into general VAT taxpayers and small-scale taxpayers.

The way in which China's enterprises should pay taxes: within the statutory tax payment period, resident enterprises should pay enterprise income tax according to 25 on their income within and outside China. Under special circumstances, non-resident enterprises shall pay corporate income tax according to 20.

Legal basis. Article 1 of the Enterprise Income Tax Law.

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

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

Article 3. Resident enterprises shall pay enterprise income tax on the origin of their goods 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 in China from the establishment of the institution or place in China, as well as the income that occurs outside China but is related to the actual number of establishments and places established by the non-resident enterprise.

Article 4. The corporate income tax rate is 25%.

If a non-resident enterprise obtains the income specified in the third paragraph of Article 3 of this Law, the applicable tax rate shall be 20.