First, the state tax tax: 1, value-added tax: generally speaking, pure foreign trade and can be refunded to the general taxpayer enterprises do not have to pay, unless the occurrence of non-refundable to domestic sales behavior; 2, enterprise income tax: in accordance with the current "Chinese People's Republic of China **** and the State Enterprise Income Tax Law" provisions. Enterprise income tax rate of 25% , eligible small micro-profit enterprises, approved by the competent tax authorities, the enterprise income tax rate reduced by 20%.
The collection method of enterprise income tax is divided into two kinds, one is checking and collecting, and the other is approved collection;
a. Checking and collecting, the enterprise income tax payable = taxable income * applicable tax rate (25%) calculation and payment
Taxable income = income - cost (expense) - tax + non-operating income - non-operating expenditure + (-) tax adjustments
b. Taxable income = income - cost (expense) - tax + non-operating income - non-operating expenditure + (-) tax adjustments
c. Taxable income = income - cost (expense) - tax + non-operating income - non-operating expenditure + (-) tax adjustment
b. In case of authorized levy, enterprise income tax payable = amount of taxable income * income rate * applicable tax rate. Second, the local tax tax:
1, business tax: the occurrence of business tax taxable behavior to pay business tax 2, urban maintenance and construction tax: according to the following proportion of the payable value-added tax, business tax, if you do not pay the value-added tax, business tax is not required to pay urban construction tax.
Taxpayers located in urban areas, the tax rate of 7%;
Taxpayers located in the county, town, the tax rate of 5%;
Taxpayers located in urban areas, counties, or towns, the tax rate of 1%.
2, education surcharge: the same tax base as the city construction tax, the applicable rate of 3%.
3, withholding personal income tax, according to the salary income after deducting the "five insurance and one gold" minus the cost of deducting the balance of the standard 2,000 yuan, as the taxable income, the application of 5% -45% of the ultra-progressive tax rate calculation and payment.
4, stamp duty: there are 13 tax items. Commonly used in general business are:
a, business books (1) the books of funds, according to the paid-in capital and capital surplus of the total amount of five ten thousandths of the decal; (2) other books according to the pieces of decal five yuan decal .
b. Purchase and sale contracts, including supply, pre-purchase, purchase, purchase and sale of a combination of collaboration, transfer, compensation, barter and other contracts, according to the purchase and sale of three ten thousandths of the amount of decal.
c, loan contracts: including banks and other financial organizations and borrowing at 0.5 million borrowing amount;
d, property insurance contracts, including property, liability, guarantee, credit and other insurance contracts at the premium amount of one-thousandth of the discount;
e, property leasing contracts, including leasing of buildings, ships, aircraft, motor vehicles, machinery, apparatus, equipment, etc., at the lease amount of one-thousandth of the discount;
e, property leasing contracts, including leasing of houses, ships, aircraft, motor vehicles, machinery, apparatus, equipment and so on. The lease amount is discounted at one thousandth of the amount of the lease. Tax less than one dollar by one dollar discount.
5, in addition, if your company has taxable property, land, vehicles and boats have to pay property tax, land use tax, vehicle and boat tax. Third, with the general domestic sales enterprises should pay the difference in taxes: generally speaking there is no big difference, as long as the occurrence of taxable behavior should have.
What are the main taxes to be paid by the trade-oriented companies? How much do they pay?
A trading company mainly pays VAT (sales), which is paid in the state tax. For small-scale taxpayers (annual sales revenue of less than 800,000 yuan), the amount of VAT = invoiced amount/1.03*0.03
There are also urban construction tax and education surcharge paid in local tax, which is calculated by multiplying the amount of VAT paid by the corresponding tax rate. The local tax will also have a stamp duty, mainly in the sales contract, according to the amount of the contract multiplied by three ten thousandths.
As for the income tax, if you declare the A type of table (checking the accounts), is calculated according to the profit multiplied by the tax rate (25% or 20% - small and micro-profit enterprises). Or class B (approved levy), is calculated according to the amount of income multiplied by the approved levy rate and then multiplied by the tax rate (25%)
Import and export trading companies generally have to pay what taxes
Value-added tax and additional taxes (urban construction tax, education surcharge, local education surcharge)
Foreign trade companies are the same as the domestic trade companies, where the company is required to pay the tax, the main types of taxes are:
1, value-added tax (VAT) and additional taxes (urban construction tax, education surcharge, local education surcharge)
Foreign trade companies with the same domestic trade companies, any company is required to pay taxes, the main taxes are:
1, value-added tax (VAT), VAT on goods sold to foreigners is refunded, and VAT on goods sold to Chinese people is paid.
2, income tax: corporate income tax, personal income tax
3, local taxes are mainly: urban construction and building tax, teaching attached fees, water fund, stamp duty, personal income tax, the company has its own property, but also have to pay land use tax and property tax,
4, social insurance premiums
Foreign trade companies are required to pay what are the taxes are what
Imports What costs are involved
The cost of importing goods = the cost price of the import contract + import fees
The cost of importing includes many elements, if the FOB conditions for shipment from abroad as the basis for the following:
1, foreign transportation costs: from the exporting country's ports, institutions or borders to our country's borders, ports, airports, etc., the cost of transportation by sea, land and air.
2. Transportation insurance costs: insurance costs during the above transportation.
3, unloading costs: these costs include terminal unloading fees, crane fees, barge fees, terminal construction costs, terminal warehouse rental fees.
4, import tax goods in the import process by the Customs and Excise Department (including levied on behalf of the tax) are: customs duties, product taxes, value-added tax, industrial and commercial unified tax and local surtaxes, salt tax, import tax, trade adjustment tax on Taiwan, vehicle purchase surcharge, and so on.
(1) Customs duties: a basic tax on goods in the import process by the Customs.
The formula for calculating tariffs is: Import tariff amount = duty-paid price (CIF contract) × tariff rate
(2) product tax, value-added tax (VAT), industrial and commercial unified tax, local surtaxes: are in the importation of goods by the Customs and Excise Department on behalf of the tax.
Product tax, value-added tax and industrial and commercial uniform tax 3 kinds of tax calculation method:
Duty-paid price = (CIF + tariffs) / (1 - tax rate)
Taxable amount = Duty-paid price × tax rate
(3) Import Adjustment Tax: It is the national restriction of imports of commodities or other reasons for the imposition of additional taxes. The formula is: import adjustment tax = CIF price × import adjustment tax rate
(4) vehicle purchase surcharge: the import of buses, minibuses, general-purpose goods vehicles, cross-country vehicles, passenger and cargo vehicles, motorcycles, tractor trailers, semi-trailers, and other transport vehicles, by the Customs and Excise Department on behalf of the purchase of vehicle surcharges, the rate is 15%. The formula for calculating the surcharge is as follows: Chargeable Combined Price = CIF + Customs Duty + VAT Vehicle Purchase Surcharge = Chargeable Combined Price x 15%
All of the above taxes and duties are levied in Renminbi.
5, bank charges. Most of China's import trade through the bank payment. Banks have to charge the relevant fees, such as the issuance of certificates, foreign exchange settlement procedures.
6, inspection fees and other notary fees for imported goods.
7, customs clearance fees.
8, domestic transportation costs.
9, interest expenses. That is, from the issuance of the payment to recover the interest incurred between the payment of goods.
10, foreign trade companies import fees.
11, other costs, such as miscellaneous expenses.
Foreign trade out of the company to pay what taxes? What is the tax rate how to calculate?
It depends on whether you are a productive enterprise self-supporting export or foreign trade company trade export. If it is a productive enterprise, to pay the value-added tax and profit income tax, and some local small tax, according to the region and the nature of the enterprise, the total tax burden will be about 10-12%, if it is a trade export, as long as the payment of income tax and small taxes, the tax burden will be about in the thousandths of a percent or less. Regardless of which normal customs export, can be refunded with the VAT invoice, the refund rate based on the Customs Refund Manual, textiles and footwear and hats tax rebate has always been not low
Trade companies generally have what taxes
1, belongs to the scope of the value-added tax (VAT) levied.
Small-scale taxpayers VAT rate of 3%.
The general taxpayer VAT rate of 17%.
VAT is levied by the state tax
2. Urban maintenance and construction tax, urban construction tax rate of 7% in urban areas; 5% in counties and towns; 1% in rural areas.
Collected by the local tax.
3. Education surcharge, 3% levy rate, collected by the local tax.
4. Enterprise income tax,
The tax rate is calculated according to the actual profit amount×25% if it is levied by checking accounts. Small and micro-profit enterprises approved by the competent state tax are subject to a reduced tax rate of 20%.
5, the personal income tax on employees, wages and salaries are calculated and paid at the rate of 5%-45% of the excess progressive tax rate, and shareholders' dividends are calculated and paid at the rate of 0% of the proportion of the bluff. Collected by the local tax
6, stamp duty: purchase and sale contracts by the purchase and sale amount of three ten thousandths of the decal; business books by pieces of 5 yuan decal; recorded funds books by the "paid-in capital" and "capital surplus" and five ten thousandths of the decal; property leasing contracts The property lease contract is discounted at one thousandth of the rental income. Collected by the local tax
7, if there are taxable property, land, vehicles and boats, should also pay property tax, land use tax, vehicle and boat tax. Collected by the local tax
Foreign trade enterprises need to pay VAT?
1. If all of them are exported, it is possible to apply for a tax refund without paying VAT.
2. When importing for domestic sales, you have to pay VAT.
How many kinds of taxes and fees does a trading company have to pay, and what is the tax rate?
Trading companies are divided into general taxpayers and small-scale. If it is a general taxpayer, there is VAT 17%, and the input can be deducted. There is also income tax. Export business by product to see if there is a tax rebate and tax rebate rate. If it is small-scale, there is only business tax and business tax surcharge, 5.5% of the invoice amount, and finally there is also income tax. Income tax are 25%.
Gross margin = sales profit / sales revenue
Trade companies have to pay those taxes
First of all, two points are clear: taxpayers include general taxpayers and small-scale taxpayers, the main difference between the two is that the calculation of value-added tax is not the same. General taxpayers are output tax (sales of goods plus extra costs * applicable tax rate) - input tax (purchased goods VAT can be deducted) = the current taxable amount, the basic tax rate is 17%; small-scale taxpayers are taxable amount = sales * applicable tax rate (generally 3%). These are more normal sales business, other special, in accordance with the special provisions of the calculation.
Secondly, the 3-point VAT ticket is definitely there. The most basic value-added tax ticket has two kinds: ordinary value-added tax invoices (generally issued by small-scale enterprises, the purchase of goods to obtain this ticket shall not be offset against the input) and special value-added tax invoices (general taxpayers to obtain the ticket can be offset against the input). In addition, pay attention to the small-scale enterprises to ask the tax authorities to open the VAT invoice, the general tax to obtain the ticket can be deducted from the sales (excluding VAT amount) of 3%.
Third, in response to your third question, the following answer, exactly the urban construction tax and education surcharge is based on VAT, consumption tax, business tax tax tax, (VAT + consumption tax + business tax) * the applicable tax rate, the urban construction tax 7% (urban), 5% (county), 1%, education surcharge is not the same everywhere, the general tax rate is 4.5%.
Fourth, the business tax and VAT are not overlapping, the VAT is not paid business tax, the business tax is not paid VAT. VAT is levied on the sale of goods and repair services, business tax is in addition to these. Some part-time business valves are calculated separately to pay business tax and VAT, and mixed sales according to the tax law, their own reference to the tax law to, generally according to the main business to and tax authorities to determine the tax levied on that tax.
Finally, we suggest that you buy a book on tax law, such as CPA's tax law textbook to look at, it is very helpful. I hope it will be helpful to you.
Trade company business tax rate how much ah
The owner: ordinary trading company is generally the implementation of the value-added tax, because I do not know the specific business scope of your unit, to give a business tax rate table for you to learn.
1, business tax rate table
tax items levy range tax rate
First, the transportation industry, land transportation, waterway transportation, air transportation, pipeline transportation, loading and unloading handling 3%
Second, the construction industry, construction, installation, repair and decoration, and other engineering operations 3%
Third, the financial and insurance industry 5%
Fourth, Post and Telecommunications 3%
V. Culture and Sports 3%
VI. Entertainment: Song and dance halls, ballrooms, OK cabarets, music cafes, billiards, golf, bowling, amusement 5%-20%
VII. Services: Agencies, hotels, catering, tourism, warehousing, renting and leasing, advertising and other services 5%
VIII. Intangible Assets Transfer of land use rights, patents, non-patented technologies, trademarks, copyrights, goodwill 5%
IX. Sales of Real Estate Sales of Buildings and Other Land Attachments 5%
2. The basis for calculating business tax is the entire business income of an enterprise for the current period, which cannot be deducted from any items except for price discounts explicitly recorded on the invoice.
The amount of business tax = business income * the corresponding tax rate
.