General small-scale taxpayers with an annual income of 650,000 yuan, the national tax approved for the B statement, the approximate amount of money a year to pay enterprise income tax, mainly based on

General small-scale taxpayers with an annual income of 650,000 yuan, the national tax approved for the B statement, the approximate amount of money a year to pay enterprise income tax, mainly based on what levy. 1.The main levy based on: "State Administration of Taxation on the issuance of the Enterprise Income Tax Approved Collection Methods (Trial) Notice (Guo Shui Fa [2008] No. 30)" and the local tax authorities documents

2.Determine the industry to which it belongs

3.Determine the approved method.A. Fixed-rate levy of the Approved taxable income according to the total income or approved by the total cost income; B. Approved fixed-rate levy.

4. If the fixed-rate levy, you need to determine the specific industry taxable income rate. The General Administration of the range, the specific taxable income rate to refer to the local documents applicable in the year

5. If your business is commercial wholesale, approved by the total revenue, the specific industry taxable income rate of 5%, then:

Taxable Income = Taxable Income × Taxable Income Rate = 65 * 5% = 3.25

Income Tax Payable = Taxable Income × Applicable Tax Rate = 3.25*25%=0.8125