How to calculate the tax for a newly established trading company, and how to calculate what taxes to

Newly established ** companies should build accounts and do a good job in accordance with the "Accounting Standards for Small Enterprises".

It belongs to commerce, and the main tax is value-added tax, which is levied according to the method of tax verification

1. Main tax: 3% VAT is paid according to income. If it is a general VAT taxpayer, it is 17%, and the VAT output tax - input tax should be paid. (Pay national tax).

2. Additional taxes and fees (pay local tax).

1) The urban construction tax shall be paid at 7% of the value-added tax paid (5% for counties and towns and 1% for townships);

2) The education fee surcharge is paid at 3% of the VAT paid;

3) The local education fee surcharge shall be paid at 2% of the value-added tax paid;

3. Pay 20% personal income tax on the dividends distributed. 4. Pay enterprise income tax at 25% of profits. 5. In addition, there is property tax (7% off the original value or 12% of the rent), land use tax, stamp duty, car and vessel tax, etc.

6. According to the sales revenue of the embankment fee or water conservancy.

The scope of this question is too broad. What type of company, whether it is taxed, or audited, in the ** income tax return, the way to submit income tax, and so on. In addition to taxes, there are fees.

In short, after the company is established, you can hire an accountant to help you calculate your taxes. Accounting will take care of it for you.

Summary. A 13% tax rate applies.

Sale of goods or provision of processing, repair and repair services, as well as import of goods. Provision of tangible movable property leasing services.

A 9% tax rate applies.

Provision of services for the transportation industry. Agricultural products (including grain), tap water, heating, liquefied petroleum gas, natural gas, edible vegetable oil, air conditioning, hot water, coal gas, residential coal products, edible salt, agricultural machinery, feed, pesticides, agricultural films, chemical fertilizers, biogas, dimethyl ether, books, newspapers, magazines, audio and video products, electronic publications.

A 6% tax rate applies.

Provide modern service industry services.

**What taxes are payable by the company and how are they calculated.

Hello, in addition to the stamp duty, water conservancy, and disability security funds to be paid by the company, according to the business income, the corporate surplus is generally subject to 25 or 20% of the enterprise income tax. Ordinary corporate income tax rate: 25%.

Small and low-profit enterprises: 20%. It is calculated as follows:

Tax payable = taxable income Applicable tax rate - tax reduction and exemption - tax credit.

How is stamp duty calculated?

Ask about custom messages].

Ask about custom messages].

For vouchers with proportional tax rates, the formula for calculating stamp duty is: stamp duty payable = taxable amount of taxable vouchers proportional tax rate;

Stamp duty payable = sales (business) income (procurement costs, expenses, etc.) Approved ratio Applicable tax rate.

What is the applicable tax rate in general.

A 13% tax rate applies. Sale of goods or provision of processing, repair and repair services, as well as import of goods. Provision of tangible movable property leasing services.

A 9% tax rate applies. Provision of services for the transportation industry. Agricultural products (including grain), tap water, heating, liquefied petroleum gas, natural gas, edible vegetable oil, air conditioning, hot water, coal gas, residential coal products, edible salt, agricultural machinery, feed, pesticides, agricultural films, chemical fertilizers, biogas, dimethyl ether, books, newspapers, magazines, audio and video products, electronic publications.

A 6% tax rate applies. Provide modern service industry services.

Building materials: Steel.

Sales of building materials are at the rate of 13%.

What is the approved percentage?

The approved rate is 5 to 10 per cent

Taxes and fees paid by the company:

1. Business tax = service industry income * tax rate of 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 = VAT payable + business tax * 7% (monthly report);

3. Surcharge of education fees payable = value-added tax payable + business tax * 3% (monthly report);

4. Embankment protection fee: business income * different collection standards in different places, and some places do not levy it) (monthly report); Payable local education fee surcharge = payable VAT + business tax * 2% ((the collection standards are different in different places, and some places do not levy it) (monthly report).

Legal analysis: **The company is similar to other companies, and generally needs to pay taxes including, value-added tax, urban construction tax, education surcharge, local education surcharge, stamp duty, enterprise income tax, individual income tax, etc., if the enterprise has real estate or land, etc., it also needs to pay real estate tax, land use tax, etc.

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

Article 6 Any taxpayer who is engaged in production and business operation, implements independent economic accounting, and has been approved by the administrative department for industry and commerce to start a business shall, within 30 days from the date of obtaining the business license, declare to the local taxation authorities for tax registration. Other units and individuals with tax liabilities shall, with the exception of those who are not required to go through tax registration in accordance with the provisions of the tax authorities, declare to the local tax authorities for tax registration within 30 days from the date of becoming statutory taxpayers in accordance with the provisions of the tax laws and regulations.

Article 8 Taxpayers applying for tax registration shall submit an application registration report and relevant approval documents, and provide relevant documents at the same time. After examining the reports, documents and certificates in the preceding paragraph, the in-charge taxation authorities shall register them and issue them with tax registration certificates. The tax registration certificate can only be used by taxpayers and cannot be lent or transferred.

**Companies generally have the following taxes: stamp duty, corporate income tax, deed tax, consumption tax, value-added tax, etc. If the company's business scope involves foreign trade transactions, there should also be ship tax, import tax, export tax and other taxes.

Article 1 of the Enterprise Income Tax Law of the People's Republic of China Within the territory of the People's Republic of China, enterprises and other organizations that obtain income from Zhengmo (hereinafter referred to as enterprises) are taxpayers of enterprise income tax and 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 their shouting and fighting 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.