Traditional Culture Encyclopedia - Photography and portraiture - On the topic of tax photography competition

On the topic of tax photography competition

Taxes and fees payable by the service industry generally include: (photography belongs to the service industry)

1. Business tax

2. Urban construction tax

3. Enterprise income tax

4. Property tax

5. Urban land use tax

6. Vehicle and vessel use tax

7. Stamp duty. Surcharge for Education

9. The advertising industry should also pay for the construction of cultural undertakings.

10. For investment in fixed assets, the adjustment tax for investment direction of fixed assets shall be paid. (no longer applicable)

1 1. If the right to use state-owned land is transferred with compensation, the above-ground buildings and their attachments shall pay land value-added tax.

However, photography services should report 5% business tax to the local taxation bureau, pay 7% urban construction tax and 3% education surcharge according to the business tax, and personal income tax is about 2%. If the monthly business income is less than 5,000 yuan, there is no need to pay business tax, urban construction tax and education surcharge.

The tax authorities generally implement a regular quota for individual industrial and commercial households, which is to give you a month's tax payable according to the region, lot, area and equipment.

Because every place is different, you'd better talk to the local tax official in detail, or tell him that you are a photography studio, not a wedding dress shop, and see if you can adapt to the adjustment.