How does a company pay taxes? How many types of taxes are there?

1. Business tax: service industry income * tax rate is 5% (suitable for companies with service industries) (monthly report);

Value-added tax: commodity sales income (excluding tax) *3% (suitable for small-scale taxpayers) (monthly report);

VAT: commodity sales revenue (excluding tax) *17% - purchase amount (excluding tax) *17% (suitable for general Taxpayer) (monthly report);

2. Urban construction tax payable: value-added tax + business tax * 7% (monthly report);

3. Education surcharge payable : Payable value-added tax + business tax * 3% (monthly report);

4. Embankment protection fee: operating income * 0.1% (taxation standards vary from place to place, and some places do not collect it) (monthly report); < /p>

Local education surcharge payable: value-added tax + business tax*2% ((levy standards vary from place to place, some places do not levy it) (monthly report);

5. Income tax: The total profit * tax rate is 25% (quarterly report); (The income tax rate for qualified small and low-profit enterprises is 20%. Small and low-profit enterprises refer to enterprises that engage in national non-restricted and prohibited industries and meet the following conditions:

For industrial enterprises, the annual taxable income does not exceed 300,000 yuan, the number of employees does not exceed 100, and the total assets do not exceed 30 million yuan; for other enterprises, the annual taxable income does not exceed 300,000 yuan, and the number of employees does not exceed 80 , the total assets do not exceed 10 million yuan).

6. Personal income tax (monthly report); withholding and payment are implemented, and full declaration is required for all employees regardless of whether the salary exceeds 2,000 yuan.

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Personal income tax payable (the amount of personal income tax payable is calculated based on personal wages and salaries, and the monthly income is deducted from the tax-free "five insurances and one housing fund" and other items that should be borne by the individual, and then less allowed deductions The balance after expenses of 2,000 yuan is the taxable income.

The amount of personal income tax payable: taxable income * applicable tax rate - quick calculation deduction

7. Stamp tax (monthly. (Report requirements vary from place to place, or purchase when required):

Units and individuals who write and receive certificates listed in the "Interim Regulations of the People's Republic of China on Stamp Duties" within the territory of the People's Republic of China , are tax payers of stamp duty and should pay stamp duty in accordance with the regulations.

Extended information:

Reduction and exemption policy

Corporate income tax reduction refers to the application of the state. Tax economic leverage is a flexible adjustment measure adopted to encourage and support the development of enterprises or certain special industries.

The corporate income tax regulations stipulate in principle two tax exemptions and exemptions. One is for ethnic regional autonomous areas. Enterprises that need care and encouragement can, with the approval of the provincial people's government, implement regular tax reductions or exemptions;

Second, enterprises that are granted tax reductions and exemptions by laws, administrative regulations and relevant provisions of the State Council shall implement them in accordance with the regulations .

Among the preferential income tax policies before the tax system reform, those with strong policy nature, large impact, and conducive to economic development and maintenance of social stability can continue to be implemented with the approval of the State Council.

Mainly includes the following contents:

1. High-tech enterprises in high-tech industrial development zones approved by the State Council are levied a reduced income tax rate of 15%; newly established high-tech enterprises Enterprises are exempt from income tax for 2 years starting from the year of production.

2. For rural industries that provide pre-production, mid-production and post-production services for agricultural production, that is, rural agricultural technology extension stations, plant protection stations, water pipe stations, forestry stations, animal husbandry and veterinary stations, and aquatic product stations .

The income derived from the technical services or labor services provided by vitality stations, weather stations, farmers’ professional technical associations, and professional cooperatives, as well as the income derived from the technical services or labor services provided by other various urban institutions The income is temporarily exempt from income tax;

It serves scientific research units and colleges and universities in the transfer of technological achievements, technical training, and technical consulting in various industries. Technical service income obtained from technical services and technical contracting is temporarily exempt from income tax;

For newly established independent accounting consulting industries (including technology, law, accounting, auditing, taxation and other consulting industries), information Enterprises or business units in the transportation, postal and telecommunications industries that are newly established and independently accounted for will be exempted from income tax for 2 years from the date of business opening. Income tax is exempted in the first year, and income tax is halved in the second year;

For newly established independent accounting companies engaged in public utilities, commerce, material industry, foreign trade, tourism, warehousing industry, and resident services industry, catering industry, education and cultural undertakings. Enterprises or operating units in the health sector may, upon approval by the competent tax authorities, enjoy a reduction or exemption from income tax for two years from the date of business opening.

3. In addition to the products stipulated in the original design, the enterprise comprehensively utilizes the resources produced in the production process of the enterprise and the resources in the "Comprehensive Utilization Catalog" as the main raw materials for the production of products, as well as the enterprise's use of the Income from bulk coal gangue, slag, and fly ash used as the main raw materials for the production of building materials products outside the enterprise shall be exempted from income tax for 5 years from the date of production and operation;

In order to process and utilize waste from other enterprises, income from Enterprises established with resources included in the "Catalogue of Comprehensive Utilization of Resources", with the approval of the competent tax authorities, can have their income tax reduced or exempted for one year.

4. New enterprises established in the "old, young, border and poor" areas determined by the state can have income tax reduced or exempted for 3 years with the approval of the competent tax authorities.

5. Income from technology transfer by enterprises and institutions, as well as income from technical consulting, technical services, and technical training related to technology transfer that occur during the technology transfer process, if the annual net income is less than 300,000 yuan, Temporarily exempt from income tax.

6. If an enterprise encounters serious natural disasters such as wind, fire, water, earthquake, etc., with the approval of the competent tax authority, the income tax can be reduced or exempted for one year.

7. If a newly established urban labor and employment service enterprise places more than 60% of the urban unemployed people in the enterprise that year, it may be exempted from income tax for 3 years upon review and approval by the competent tax authorities;

After the tax exemption period of a labor and employment service enterprise expires, if the newly placed unemployed people account for more than 30% of the total number of original employees of the enterprise in that year, upon review and approval by the competent tax authorities, the income tax can be halved for 2 years.

8. Income from factories run by colleges and universities, primary and secondary schools, and farms engaged in production and operations are temporarily exempt from income tax. Income from various further studies and training courses held by colleges and universities and primary and secondary schools are temporarily exempt from income tax.

School-run enterprises that enjoy tax incentives in colleges and universities and primary and secondary schools must be self-funded by the school, operated and managed by the school, and the operating income belongs to the school. The following enterprises are not allowed to enjoy the tax preferential treatment for school-run enterprises:

(1) Convert the original tax-paying enterprise to a school-run enterprise;

(2) The school establishes a new tax-paying enterprise in the original school-run enterprise Joint ventures that basically absorb investment from external units;

(3) Joint ventures that the school invests in from external units;

(4) Joint ventures between the school and other enterprises, units and individuals Enterprises founded;

(5) The school subleases school-run enterprises to enterprises operated by external units;

(6) The school contracts school-run enterprises to enterprises run by individuals. The scope of colleges and universities and primary and secondary schools that enjoy preferential tax policies are limited to general education schools run by the education department, excluding various types of adult schools such as TV University, Night University, and Industrial University, employee schools run by enterprises, and private schools.

9. For welfare factories run by the civil affairs department and social welfare production units that are not transferred midway in the streets, where the "four disabled" people account for more than 35% of the total production staff, income tax will be temporarily exempted; If the proportion of persons with "four disabilities" who are placed exceeds 10% but does not reach 35% of the total number of production personnel, income tax will be halved.

10. Township enterprises can receive a 10% reduction in tax payable to subsidize social expenses.

Baidu Encyclopedia-Corporate Income Tax