What taxes do ordinary taxpayers need to pay? How are they all worked out?

What taxes do ordinary taxpayers need to pay?

1, VAT payable = current output tax-current input tax;

Current output tax = current sales revenue excluding tax *16%;

Input tax amount in this period = goods and taxable services excluding tax in this period * 16% (special VAT invoice);

2. Urban construction tax payable = VAT payable *7% (monthly report);

3. Education surcharge payable = VAT payable *3% (monthly report);

4. Dike protection fee: operating income *0.02% (not collected in some places) (monthly report);

5. Income tax = total profit * tax rate of 25% (quarterly); (The income tax rate of qualified small and low-profit enterprises is 20%. Small-scale low-profit enterprises refer to enterprises engaged in industries that are not restricted or prohibited by the state and meet the following conditions: industrial enterprises, with annual taxable income of no more than 300,000 yuan, employees of no more than 100, and total assets of no more than 30 million yuan; For other enterprises, the annual taxable income does not exceed 300,000 yuan, the number of employees does not exceed 80, and the total assets do not exceed 6,543,800 yuan), and the general business tax rate is 5%.

6 personal income tax (monthly report); Withholding and remitting, regardless of whether the salary exceeds 2000 yuan, all employees must declare in full.

Personal income tax payable (the taxable amount calculated by individuals according to their wages and salaries, the balance after deducting tax-free "five insurances and one gold" and other items that should be borne by individuals, and then deducting the allowable deduction of 2000 yuan, is the taxable income.

Personal income tax payable = taxable income * applicable tax rate-quick deduction.

Attachment: Individual income tax rate table (applicable to income from wages and salaries)

Quick deduction of monthly taxable income tax rate (%)

(Note: The monthly taxable income mentioned in this table refers to the balance of monthly income after deducting expenses of 2,000 yuan or expenses in accordance with the provisions of Article 6 of this Law. )

7. Stamp duty (monthly report requires different places, or purchase when it occurs);

Units and individuals that have signed the books and receipts listed in the Provisional Regulations on Stamp Duty in People's Republic of China (PRC) within the territory of People's Republic of China (PRC) are taxpayers of stamp duty and should pay stamp duty in accordance with the regulations.

Table of tax items and rates

Extended data:

Receiving and purchasing

Units and individuals that need to receive and purchase invoices shall go through the formalities of receiving and purchasing invoices with the tax registration certificate, the identity certificate of the agent and the stamp of the special seal for invoices made according to the style specified by the competent tax department of the State Council. The competent tax authorities shall, according to the business scope and scale of purchasing units and individuals, confirm the types, quantities and methods of purchasing invoices, and issue invoice purchasing books within 5 working days.

When receiving and purchasing invoices, units and individuals shall report the use of invoices in accordance with the provisions of the tax authorities, and the tax authorities shall conduct inspections in accordance with the provisions.

write out

Units and individuals that sell goods, provide services and engage in other business activities collect money from foreign operations, and the payee shall issue invoices to the payer; Under special circumstances, the payer will issue an invoice to the payee.

All units and individuals engaged in production and business activities shall ask the payee for invoices when purchasing goods, receiving services and paying other business expenses. When obtaining the invoice, you are not allowed to change the name and amount.

Invoices that do not meet the requirements shall not be used as financial reimbursement vouchers, and any unit or individual has the right to refuse them.

Units and individuals that install tax control devices shall use tax control devices to issue invoices in accordance with regulations, and submit invoice data to the competent tax authorities on schedule.

When using non-tax-controlled electronic equipment to issue invoices, the software program description data of non-tax-controlled electronic equipment shall be reported to the competent tax authorities for the record, and the invoice data shall be saved and submitted in accordance with the regulations.

The state promotes the use of online invoice management system to issue invoices, and the specific management measures shall be formulated by the competent tax authorities of the State Council.

take care of

Units and individuals that issue invoices shall establish a registration system for the use of invoices, set up an invoice register, and regularly report the use of invoices to the competent tax authorities.

Units and individuals that issue invoices shall, at the same time as handling the alteration or cancellation of tax registration, handle the alteration and cancellation procedures of invoices and invoice purchase books.

Units and individuals that issue invoices shall store and keep invoices in accordance with the provisions of the tax authorities, and shall not damage them without authorization. Invoice stubs and invoice registers that have been issued shall be kept for 5 years. After the expiration of the preservation period, it shall be destroyed after inspection by the tax authorities.

Penalty clause

The tax authorities may announce to the public the units and individuals that have violated the provisions on invoice management for more than 2 times or if the circumstances are serious. In violation of the laws and regulations on invoice management, causing other units or individuals to fail to pay, underpay or defraud taxes, the tax authorities shall confiscate them and may impose a fine of less than 1 time. ?

Ordinary taxpayers in the reform of the camp

(1) Taxpayers whose annual sales of taxable services value-added tax (hereinafter referred to as annual sales of taxable services) exceed the standards set by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China are general taxpayers, while taxpayers who do not exceed the prescribed standards are small-scale taxpayers.

Other individuals whose annual sales of taxable services exceed the prescribed standards are not ordinary taxpayers; Non-enterprise units, enterprises and individual industrial and commercial households that do not regularly provide taxable services may choose to pay taxes according to small-scale taxpayers.

(2) Small-scale taxpayers engaged in mixed operations shall calculate the annual taxable sales respectively according to the declared sales of goods production or provision of taxable services and the sales of taxable services.

No matter which year's taxable sales exceed the standard of small-scale taxpayers stipulated by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China, you should apply for the recognition of general taxpayers of value-added tax or apply for not recognizing general taxpayers in accordance with relevant regulations.

(3) Small-scale taxpayers who have sound accounting and can provide accurate tax payment information may apply to the competent tax authorities for general taxpayer qualification and become general taxpayers.

Sound accounting refers to the ability to set up accounting books in accordance with the provisions of the unified national accounting system and conduct accounting according to legal and effective vouchers.

(4) Taxpayers who meet the requirements of general taxpayers shall apply to the competent tax authorities for the qualification of general taxpayers. The specific determination method shall be formulated by State Taxation Administration of The People's Republic of China (No.38 of Announcement No.2012 of the State Administration of Taxation has made provisions).

Unless otherwise stipulated in State Taxation Administration of The People's Republic of China, once the general taxpayer is recognized, it shall not be converted into a small-scale taxpayer.

(5) Under any of the following circumstances, the tax payable shall be calculated according to the sales volume and VAT rate, and the input tax shall not be deducted, nor shall special VAT invoices be used:

The general taxpayer's accounting is not perfect, or can't provide accurate tax information.

2 should apply for the qualification of general taxpayer and did not apply.

According to "Regulations"

Small enterprises with annual sales below the prescribed standards can also be recognized as general taxpayers as long as their accounting is sound, provided that the industrial and commercial departments handle industrial and commercial registration; Having gone through the tax registration in the tax department; Open a settlement account in a bank; Separate accounting accounts and full-time accountants can provide output tax and input tax information of taxable goods and services as needed. Self-employed individuals should also basically meet the above conditions when applying for the recognition of general taxpayers.

References:

Baidu encyclopedia-general taxpayer