What are the corporate taxes and what are the corporate taxes

I haven't heard of the building tax upstairs. I'm from the tax office. Generally speaking, the main taxes to be paid by an enterprise are turnover tax and enterprise income tax, and the others are urban construction tax and education surcharge, as for real estate tax, vehicle and vessel tax, not only enterprises have to pay, as long as there is taxable income, it should be paid.

As for the turnover tax just mentioned, if you are in the service industry, you will pay business tax at the local tax, if it is sales, processing, repair and repair, you will pay VAT, if you produce taxable consumer goods (11 kinds), such as cigarettes, alcohol, cars, tires and other consumer goods, you must also pay consumption tax, ** is to pay consumption tax in the sales link, the tobacco monopoly bureau also needs business tax, and the others are paid in the production process. If you are an importer, then you also need to pay customs duties and import value-added tax, and there is an export tax rebate for exports, but depending on the different export products, some products may not have tax refunds, and some products may have a partial tax refund.

It depends on what kind of company it is divided into.

Service enterprises include: business tax, urban construction tax, education surcharge, cultural construction tax (for the cultural and publishing industry), real estate tax, vehicle and vessel use tax, stamp duty, income tax, personal income tax, land use tax, etc.

If it is a production enterprise or a business with value-added services, VAT is included.

Legal analysis: the main taxes and fees paid by enterprises: 1. Business tax = service industry income The tax rate is 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 = value-added tax payable + business tax 7% (monthly report); 3. Surcharge for education fees payable = VAT payable + business tax 3% (monthly report); 4. Embankment protection fee:

Business income The collection standards are different in different places, and some places do not levy them) (monthly report); Local education fee surcharge payable = VAT payable + business tax 2% ((the collection standards are different in different places, and some places do not levy it) (monthly report); 5. Income tax = total profit tax rate of 25% (quarterly report); (The income tax rate of qualified 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: industrial enterprises, with an annual taxable income of no more than 300,000 yuan, no more than 100 employees, and total assets of no more than 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, the full declaration of all employees.

Individual income tax payable (the amount of tax payable by individuals is calculated according to individual wages and salaries, and the balance after deducting the tax-exempt "five insurances and one housing fund" and other items that should be borne by individuals from the monthly income, and then deducting the allowable deduction of 2,000 yuan, is the taxable income.) Individual income tax payable = taxable income Applicable tax rate - quick deduction.

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

Article 1 This Law is enacted for the purpose of strengthening the administration of tax collection, standardizing the collection and payment of taxes, safeguarding state tax revenues, protecting the legitimate rights and interests of taxpayers, and promoting economic and social development.

Article 2 This Law shall apply to the collection and administration of all kinds of taxes levied by the taxation authorities in accordance with the law.

Article 3 The levy and suspension of taxation, as well as tax reduction, exemption, tax refund and tax compensation, shall be carried out in accordance with the provisions of the law; Where the law authorizes ***, it shall be implemented in accordance with the provisions of the administrative regulations formulated by ***.

No organ, unit, or individual may violate the provisions of laws and administrative regulations by making decisions on tax collection, suspending, tax reduction, tax exemption, tax refund, tax compensation, or other decisions that contradict tax laws and administrative regulations.

Article 4 Units and individuals that are liable to pay taxes as stipulated by laws and administrative regulations are taxpayers.

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.

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.

Corporate taxation is divided into the following points:

1. Business tax;

2. Urban construction tax should be paid;

3. Additional education fees payable;

4. Embankment protection fee:

5. Income tax;

6. Individual income tax;

7. Stamp duty.

Taxation refers to a standardized form in which the state participates in the distribution of social products and obtains fiscal revenue compulsorily and gratuitously in order to provide public goods to the society and meet the common needs of the society in accordance with the provisions of the law. Taxation is a very important policy tool. Taxation is mandatory, gratuitous, and fixed.

Regulations for the Implementation of the Enterprise Income Tax Law of the People's Republic of China

Article 3. The term "enterprises established in China in accordance with the law" as mentioned in Article 2 of the Business Income Tax Law includes enterprises, public institutions, social organizations and other organizations that obtain income established in China in accordance with Chinese laws and administrative regulations.

The term "enterprises established in accordance with the laws of a foreign country (region)" as mentioned in Article 2 of the Enterprise Income Tax Law includes enterprises established in accordance with the laws of a foreign country (region) and other organizations that obtain income.

1. State-owned enterprise income tax: State-owned enterprise income tax is a kind of tax levied on other income of state-owned enterprises and production and operation income. It is a key tax for the state to participate in the direct regulation of the interests of enterprises and the distribution of profits of state-owned enterprises.

2. Collective enterprise income tax: Collective enterprise income tax is a tax levied by the state on the production and operation income and other income of collective enterprises engaged in industry, commerce, construction and installation, transportation, service industry and other industries, and the collective enterprise income tax is evolved from the original industrial and commercial income tax.

3. Private enterprise income tax: Private enterprise income tax is a tax levied on other income and production and operation income of private enterprises.

4. Income tax of Sino-foreign joint ventures: The income tax of Sino-foreign joint ventures is a tax levied on the production and operation income and other income of Sino-foreign joint ventures.

5. Foreign enterprise income tax: Foreign enterprise income tax is a tax levied on the income of foreign partners and foreign enterprises in Sino-foreign cooperative operations.

6. Income tax on foreign-invested enterprises: Income tax on foreign-invested enterprises and foreign enterprises refers to the tax levied on the production and operation income and other income of foreign-invested enterprises located in China, as well as the production and operation income and other income of foreign enterprises originating in China.

Corporate taxation mainly includes corporate income tax, which is taxed at a rate of 25. There is also stamp duty, stamp duty is only levied on vouchers, and its tax is based on the amount contained in the contract, and stamp duty is payable by both parties to the contract. There is also value-added tax, and special VAT invoices can be deducted from taxes, but ordinary invoices cannot be deducted from taxes.

[Legal basis].Article 4 of the Enterprise Income Tax Law of the People's Republic of China.

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.

1) Income from the sale of goods;

2) Provision of income from labor services;

3) Income from the transfer of property;

4) Dividends, bonuses and other equity investment income;

5) Interest income;

6) Rental income;

7) royalty income;

8) Receiving income from donations;

9) Other income.

What are the circumstances of illegal taxation of Chongqing companies? , welcome to follow, like, please send a private message for business handling.

1) Tax evasion. The specific acts of tax evasion are manifested as the failure to pay or underpay the tax payable by means of forgery, alteration, concealment, or unauthorized destruction of account books and accounting vouchers, underlisting income or not listing income in account books, overlisting expenditures, or making false tax declarations.

Tax evasion refers to the use of deception, concealment and other means by taxpayers to evade tax payment. For tax evaders, the tax authorities shall not only order them to pay the tax evaded in accordance with the regulations within a time limit, but also impose a fine of not more than 5 times the tax stolen; If the amount of tax evasion accounts for more than 10 percent of the taxable amount and the amount is more than RMB 10,000, or if the tax authorities have given two administrative penalties for tax evasion and tax evasion, the tax authority shall transfer the tax evasion to the judicial authority to investigate the criminal liability for tax evasion.

2) Tax evasion. Tax evasion refers to the failure or underpayment of tax by a taxpayer who does not knowingly pay it. For tax evaders, the tax authorities shall order them to make up the tax evasion within a time limit; If the tax is not paid within the time limit, the tax authorities may impose a fine of not more than 5 times the amount of the unpaid or underpaid tax.

3) Tax resistance. Tax resistance refers to the refusal to pay taxes by means of violence or threats. If the circumstances of tax resistance are minor and do not constitute the crime of tax resistance, the tax authority shall recover the tax refused to be paid and impose a fine of not more than 5 times the amount of the tax refused; If a crime is constituted, in addition to the tax authorities recovering the tax that he refuses to pay, the judicial authorities must also investigate his criminal responsibility for tax resistance in accordance with the law.

4) Tax arrears The so-called tax arrears refer to the behavior of taxpayers who have not paid or underpaid taxes for reasons beyond the tax payment period approved by the tax authorities. For those who owe taxes, in addition to ordering them to make up the tax arrears within the time limit, if they still fail to pay within the time limit, the tax authorities may impose a fine of not more than 5 times the amount of tax not paid or underpaid.

5) The difference between the four.

1) Different subjective purposes: tax evasion and tax resistance are more serious, which is manifested as deliberate non-payment of taxes or deliberate underpayment of taxes; Tax evasion and tax arrears are not intentional non-payment or underpayment of tax in the subjective consciousness. Compared with tax resistance, the circumstances of tax evasion are relatively minor; Tax resistance is the threat of violence or force, and the circumstances are more serious.

Tax evasion is when taxpayers don't know what is due. A tax arrears are taxes that have not been paid after the due date, and the taxpayer knows that such tax should be paid.

2) The social harmfulness and legal consequences are different: tax resistance is the most serious, followed by tax evasion, and tax arrears and tax evasion are the second. If tax resistance and tax evasion constitute crimes, the law will severely punish them; However, tax arrears and tax evasion generally do not bear administrative liability.

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.