How to pay taxes on a small scale of more than 450,000 in 2022

In 2022, the small scale of more than 450,000 tax payment plan.

If the quarterly taxable sales of small-scale taxpayers exceed 450,000 yuan, how much tax they need to pay depends not only on the applicable collection rate of the enterprise, but also on which accounting period. Taxable sales achieved between 1 April and 31 December this year are exempt from VAT. The 5% levy rate is applicable, and the VAT payable is 500,000 yuan * 5% = 25,000 yuan based on the quarterly taxable sales of 500,000 yuan.

If the quarterly sales (excluding tax) of a small low-profit enterprise is 500,000 yuan, if the sales profit margin is 10%, the enterprise income tax payable is 500,000 yuan * 10% * yuan.

The VAT rate for small-scale taxpayers is 3%, compared to 1% during the epidemic.

According to the relevant provisions of the announcement of the State Administration of Taxation on the issue of VAT exemption for small-scale taxpayers, if the monthly sales of small-scale taxpayers exceed 150,000 yuan and the quarterly sales exceed 450,000 yuan, they need to calculate and pay VAT in full on the sales amount. However, if the sales volume of small-scale taxpayers is less than 150,000 yuan per month, 450,000 yuan per quarter, and 1.8 million yuan per year, it is exempt from value-added tax and its surcharge. The VAT rate for small-scale taxpayers is 3%, and it is levied at 1% during the epidemic, and it also depends on whether a special invoice is issued.

Small scales of more than 450,000 are tax-exempt.

Taxation refers to a standardized form in which the state participates in the distribution of social products and obtains fiscal revenue compulsorily and free of charge 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, and taxation is a very important policy tool.

Taxation is the most important form of revenue for the country's public finance. The essence of taxation is a special distribution relationship formed by the state to participate in the distribution of national income and compulsorily obtain fiscal revenue by virtue of public power and in accordance with the standards and procedures prescribed by law in order to meet the public needs of society. It embodies a specific distribution relationship between the state and taxpayers in the distribution of benefits from collection and taxation under a certain social system.

The tax characteristics are as follows:

1. Mandatory. The compulsory nature of taxation means that taxation is compulsory collection by the state as a social manager, by virtue of political power and political power, through the promulgation of laws or decrees;

2. Gratuitous. The gratuitous nature of taxation means that through taxation, a part of the income of social groups and members of society is transferred to the state, and the state does not pay any remuneration or consideration to taxpayers;

3. The fixity of taxation means that the tax is levied in accordance with the standards stipulated in the national decree, that is, the taxpayer, the object of taxation, the tax item, the tax rate, the valuation method and the time limit, etc., are all pre-stipulated in the tax decree, and there is a relatively stable probationary period, which is a fixed continuous income.

The following are the objects of taxation:

1. Turnover tax. Turnover tax is a type of tax levied on the turnover of commodity production and non-production turnover. Turnover tax is the main tax category and tax type in China's tax structure;

2. Income tax. Income tax, also known as income tax, refers to a type of tax that is levied on various incomes;

3. Property tax. Property tax refers to a type of tax that is levied on the property owned or controlled by the taxpayer;

4. Behavior tax. Behavior tax refers to a type of tax that is levied on certain specific behaviors of taxpayers;

5. Resource tax. Resource tax refers to a type of tax levied on units and individuals engaged in resource development within the territory of China. In China's current tax system, resource tax, land value-added tax, cultivated land occupation tax and urban land use tax all belong to resource tax.

Laws and Regulations

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

Article 32 Where a taxpayer fails to pay the tax within the prescribed time limit or the withholding agent fails to release the tax within the prescribed time limit, the tax authorities shall, in addition to ordering the taxpayer to pay the tax within the prescribed time limit, impose a late payment penalty of 5/10,000 of the overdue tax amount on a daily basis from the date of the overdue tax payment.

According to the Notice of the Ministry of Finance and the State Administration of Taxation on Comprehensively Promoting the Pilot Program of Replacing Business Tax with Value-Added Tax (CS 2016 No. 36), the levy rate for small-scale taxpayers is 3%.

According to the Announcement of the State Administration of Taxation on Issues Concerning the Exemption of VAT Collection and Administration for Small-scale Taxpayers (Announcement No. 5 of 2021 of the State Administration of Taxation), from April 1, 2021 to December 31, 2022, small-scale taxpayers who have VAT taxable sales and the total monthly sales amount does not exceed 150,000 yuan (if one quarter is one tax period, the quarterly sales amount does not exceed 450,000 yuan, the same below), they are exempt from VAT. If a small-scale taxpayer has a VAT taxable sales behavior, with a total monthly sales amount of more than 150,000 yuan, but the sales amount from the sale of immovable property in the current period does not exceed 150,000 yuan, the sales amount obtained from the sale of goods, services, services and intangible assets shall be exempted from VAT.

According to the Announcement of the Ministry of Finance and the State Administration of Taxation on Exempting Small-scale VAT Taxpayers from VAT (Announcement No. 15 [2022] of the Ministry of Finance and the State Administration of Taxation), from April 1, 2022 to December 31, 2022, the taxable sales income of small-scale VAT taxpayers shall be exempted from VAT at a rate of 3%.

Summary. From April 1, 2022, small-scale 3-point general tickets exceeding 450,000 are also exempted, but 5-point invoices are still 450,000 per quarter, and sales of more than 450,000 in the current quarter will be levied at five points. In the second quarter of this year, I issued an invoice that should have been five points to three points, and the invoice amount in that quarter exceeded 450,000.

I only found out about this problem in the fourth quarter, and after I reopened in the fourth quarter, do I still need to pay back the taxes in the second quarter at that time? Although I reopened in the fourth quarter, as long as I did not exceed 450,000 yuan in taxes this quarter, I did not have to pay taxes. If I need to make up the tax for the second quarter, how should I make up for it, go to the national tax to make up for it, or I don't need to make up the payment, just rush to the red and reopen.

Hello! Pro, pro! Small-scale taxpayers pay more than 450,000 tax steps:

1.It depends on whether the sales are annual, quarterly or monthly, if it does not exceed the corresponding standard, you do not need to pay tax, and if it exceeds it, you will have to pay tax in full. 2.

The VAT rate for small-scale taxpayers is 3%, and it is levied at a reduced rate of 1% during the epidemic. Shed staring J 3It is also necessary to see whether a special ticket has been issued, and it can be judged.

From April 1, 2022, small-scale 3-point general tickets exceeding 450,000 are also exempted, but 5-point invoices are still 450,000 per quarter, and sales of more than 450,000 in the current quarter will be levied at five points. In the second quarter of this year, I issued invoices that should have been five points into three points, and the invoice amount for that quarter exceeded 450,000. I only found out about this problem in the fourth quarter, and after I reopened in the fourth quarter, do I still need to pay back the taxes in the second quarter at that time?

In the fourth quarter, although I am red and reopened, as long as I do not have a tax amount of 450,000 yuan in the first quarter, I will not have to pay taxes. If I need to make up the tax for the second quarter, how should I make up for it, go to the national tax to make up for it, or I don't need to make up the payment, just rush to the red and reopen.

I opened more than 600,000 Cape tickets in the fourth quarter, is this tax-free or do I need to pay tax in full?

Hello, dear! <>

If you need to pay the tax, you don't need to pay it within 450,000 yuan per quarter, and you need to pay the full amount if you exceed it. For example, Bushan fruit 60 is tax-included, 60 divided by 1%, according to this to pay Qingfeng.

So what do I need to do when I declare?

Fill in a negative number in the general invoice and a positive number in the special invoice. If only the negative number cannot be filled, it means that the rental car needs to go to the tax declaration hall of the tax bureau to make an abnormal declaration.

Small-scale taxpayers need to declare the VAT reduction and exemption declaration schedule, and after saving, they can automatically bring the notice to the main form. If you are a general taxpayer, you can fill in the attached table 1 and make a mistake in other invoices.

Dear Hello, 2022 small-scale more than 450,000 tax payment method: 1Small-scale taxpayers are exempt from value-added tax and its surcharge if their sales volume is 150,000 yuan per month, 450,000 yuan per quarter, and less than 1.8 million yuan per year.

2.Referring to the relevant provisions of the Announcement of the State Administration of Taxation on Issues Concerning the Exemption of VAT for Small-scale Taxpayers, small-scale taxpayers who pay taxes on a monthly basis need to calculate and pay VAT in full if their monthly sales exceed 150,000 yuan (quarterly sales of more than 450,000 yuan on a quarterly basis). 3.

All hand-sold invoices are ordinary invoices, and if they do not exceed the standard, they will not pay VAT. 4.If a special invoice is issued for the sales invoice, then the special invoice part must be taxed at 3%.

Summary. Hello pro Small-scale taxpayers with more than 450,000 need to achieve taxable sales at a rate of 3%.

Hello, what is the tax policy for small-scale enterprises?

Hello pro Small-scale taxpayers with more than 450,000 need to achieve taxable sales at a rate of 3%.

According to the provisions of the fiscal and taxation policies, small-scale taxpayers with monthly sales of less than 150,000 yuan and quarterly sales of less than 450,000 yuan are exempt from VAT; At the same time, for small-scale taxpayers who are subject to the 3% levy rate, the VAT tax incentives in 2022 will be implemented in two stages, that is, from January 1 to March 31, 2022, the taxable sales amount subject to the 3% levy rate will be applied, and the VAT will be levied at a reduced rate of 1%; For the prepayment of VAT items that are subject to a pre-levy rate of 3%, the prepayment of VAT at a pre-levy rate of 1% shall be reduced. From April 1 to December 31, the taxable sales amount realized by small-scale taxpayers with a 3% levy rate is exempt from VAT; For prepaid VAT items that apply to the 3% pre-levy rate, the prepayment of VAT will be suspended. Then, from April 1, 2022 to December 31, 2022, enterprises that meet the conditions for the identification of small-scale taxpayers and apply the 3% levy rate are exempt from tax if their quarterly sales are greater than 450,000 yuan, and the additional tax will be reduced or exempted.

However, small-scale taxpayer enterprises that are subject to the 5% levy rate need to pay VAT in full if their quarterly taxable sales are greater than 450,000 yuan. If the quarterly taxable sales amount of the family consumption is calculated according to 500,000 yuan, the small-scale taxpayer who applies the 5% levy rate shall pay VAT of 500,000 yuan * 5% = 25,000 yuan, and the additional tax shall be 25,000 yuan * (7% + 3%) = 2,500 yuan.

Under what circumstances will a small scale be automatically promoted to a general taxpayer?

Small-scale taxpayers whose income exceeds 5 million for 12 consecutive months can be promoted to general taxpayers.

How to deduct R&D expenses?

Deduction of R&D expenses before addition: On the basis of the deduction according to the regulations, during the period from January 1, 2018 to December 31, 2020, 75% of the actual amount of fissures will be deducted before tax; If an intangible asset is formed, it shall be amortized before tax at 175% of the cost of the intangible asset during the above-mentioned period.

Do small-scale enterprises use disability insurance payments?

Normally, you don't need to pay this disability insurance.

Under what circumstances do general taxpayer enterprises need to pay disability insurance?

For example, in the case of such companies, employees with disabilities are required to pay for this kind of payment.

And then there's one more person from this company.

For example, if the company has fewer than 30 employees.

A general taxpayer enterprise with 190 employees needs to arrange several disabled positions before the enterprise can be exempted from disability insurance?

This is a minimum of 20 pieces.

Of course, it varies from region to region.