What taxes should I pay to open a wedding photography studio, how to pay them and what is the tax rate?

Opening a wedding photography studio requires paying business tax, urban construction tax, education surcharge, local education surcharge and enterprise income tax.

The tax payment method refers to the specific provisions made by the tax authorities and taxpayers on how to collect and pay.

For example, corporate income tax is paid in advance on schedule and settled at the end of the year; Individual income tax shall be declared by itself and withheld and remitted; According to the tax amount, the number of tax items and the needs of tax sources, stamp duty adopts three tax payment methods: self-posting, remittance or remittance and entrustment.

The corporate income tax rate is 25%. The original Provisional Regulations on Enterprise Income Tax stipulated that the enterprise income tax rate was 33%, and there were two preferential tax rates. The tax rate of taxable income from 30,000 yuan to 654.38+10,000 yuan is 27%, and the tax rate below 30,000 yuan is 18%.

The tax rate of high-tech enterprises in special zones and high-tech development zones is 15%. The income tax rate of foreign-funded enterprises is 30%, and there is 3% local income tax. The new income tax law stipulates that the statutory tax rate is 25%, which is the same for domestic and foreign-funded enterprises. The number of high-tech enterprises that need to be supported by the state is 15%, that of small-scale low-profit enterprises is 20%, and that of non-resident enterprises is 20%.

Extended data

Preferential policies for enterprise income tax

On April 24th, 20 14, the State Council introduced preferential policies to expand the income tax of small and micro enterprises, and the taxable small and micro enterprises will enjoy preferential policies, from the original 26% to more than 85%.

In order to further support the development of small and micro enterprises, the executive meeting of the State Council held in early April decided to expand the scope of enterprise income tax and halve the taxable income from 60,000 yuan to 65,438+10,000 yuan.

According to the introduction of the Income Tax Department of State Taxation Administration of The People's Republic of China, in order to implement the preferential tax policies for small and micro enterprises, State Taxation Administration of The People's Republic of China has officially issued an announcement, clarifying that small and micro enterprises will not be approved to enjoy preferential policies, and at the same time clarifying that small and micro enterprises that were previously excluded from the scope of preferential tax policies can also enjoy preferential policies this time.

In recent years, preferential tax policies for small and micro enterprises have been intensively introduced, including unifying and raising the threshold of value-added tax and business tax to 20 thousand yuan; The collection rate of small-scale taxpayers of value-added tax has dropped from the previous 6% and 4% to the current 3%; In the process of changing business tax to value-added tax, there are 2.3 million small-scale taxpayers, from paying 5% business tax to paying 3% value-added tax, and the tax burden is reduced by 40%.

Bai Jingming, deputy director of the Finance Department of the Ministry of Finance, said that giving tax incentives to small and micro enterprises can create a fairer business environment and boost their confidence in development. A large number of small and micro enterprises can create more employment opportunities, help achieve employment growth and stabilize economic growth.

Baidu encyclopedia-tax payment method

Baidu Encyclopedia-Enterprise Income Tax