First, the value-added tax
1, general taxpayers to sell their own use of fixed assets or movable assets, which shall not be deductible and not offsetting input tax, according to the 3% tax rate reduced by 2%. General taxpayers who sell their used fixed assets or movable assets without deduction and input tax are subject to VAT at a reduced rate of 2% in accordance with the 3% tax rate.
2. Small-scale taxpayers selling old goods are subject to VAT at a reduced rate of 2% on the basis of 3%, except for old goods and fixed assets, which are subject to VAT at 3%.
3, the purchase of agricultural products for direct sale, allow input tax deduction = the number of agricultural products sold / (1 - loss rate) * unit price * 9% / (1 + 9%)
4, after April 1, 2019, the purchase of wheat from the hands of farmers to produce flour, according to the purchase price of 9% of the input tax, and the remaining 91% of the cost.
5, Tobacco deductible input tax = [Tobacco purchase price * (1 + 10%) + actual payment of out-of-the-money subsidies + tobacco tax] * 9%, tobacco tax = tobacco purchase price * (1 + 10%) * 20%
6, Elevator sales, repair VAT rate is 13%, simple tax calculation, the installation service tax rate is 3%, the maintenance service is 6%.
7, beer, wine, non-alcoholic packaging VAT when confiscated, do price-tax separation.
8, the transfer of financial instruments payable VAT = (selling price - purchase price - retained deductions) * 6% / (1 + 6%)
9, construction services prepayment and declaration: general prepayment rate of 2%, simple 3%, that is:
general prepayment = the difference * 2% / (1 + 9%), the general declaration = the full amount of * 9% / (1 + 9%) - the input - prepayment.
Simplified prepayment = difference * 3%/(1+3%), simplified declaration = difference * 3%/(1+3%)-prepayment
The old items before April 30, 2016 can choose simplified
10. Real estate enterprises selling new houses VAT prepayment and declaration : The general and simplified prepayment rate is the same as 3%, i.e.:
General prepayment = pre-collected amount * 3%/ (1+9%), general declaration = (full amount including tax - land price)/(1+9%) *9% - input - prepayment.
Simple prepayment = prepayment / (1+5%) * 3%, simple declaration = full price with tax / (1+5%) * 5% - prepayment
11, non-housing enterprises transfer of real estate : are 5%, self-built full, non-self-built difference, that is:
General prepayment = full or difference / (1+5%) * 5%, general declaration = full or difference / (1+9%) *9% - Prepayment.
Simple prepayment = full or difference / (1+5%) *5%, simple declaration = full or difference / (1+5%) *5% - prepayment
Individuals less than 2 years: full levy 5%, more than 2 years of general tax exemption, non-general levy (selling price - buying price) / (1+5%) *5%
12, real estate business leasing : general prepayment 3, simple 5
General prepayment = full amount / (1+9%) * 3%, general declaration = full amount / (1+9%) * 9% - input - prepayment
Simplified prepayment = full amount / (1+5%) * 5%, simple declaration = full amount / (1+9%) * 5% - prepayment
13, exemptions, ticks, credits and refunds: (1) ticks: the current period shall not be exempted from tax and credits Tax amount = (FOB * exchange rate - tax-exempted portion) * (export tax rate - export tax rebate rate); (2) offset: the current taxable amount = current output tax - input + ticked off portion - retained credits; less than 0, can be refunded (3) refund: exempted from offsetting the amount of rebate = (FOB * exchange rate - tax-exempted portion) * rebate rate; (4) than the size of the tax, exempted from offsetting the refund & gt; the taxable amount, taxable amount of the tax rebate = taxable, exempted from offsetting the amount of the tax refund & lt ; taxable amount, tax refundable amount = exempt offset, the difference is carried forward to the next period offset.
14, the transportation of passengers outside the country, no value-added tax; transportation of goods when the loading and unloading tax rate is 6%, warehousing services + loading and unloading tax rate are 6%; repair and maintenance tax rate is 13%, to separate the price of the tax;
15, the import of light commercial buses value-added tax = (transactional price + pre-customs transportation fees + insurance) * (1 + tariff rate) / (1 - consumption tax rate) * 13%< /p>
16, the calculation of import tariffs , payment of purchase commission is not counted, tariff = (purchase price + freight) * (1 + 0.3%) * 10%, VAT = (purchase price + freight) * (1 + 0.3%) * (1 + 10%) * 13%
17, April 1, 2019 onwards Purchase of fixed assets less than 5 million of input tax deducted at once
20. VAT on transfer of real estate in simple way = (transfer price - purchase price)/(1+5%)*5%
21. Payment of fees for business services provided by foreign companies in China, and it is agreed that VAT will be borne by the payer, and the withholding and payment of VAT = Payment of fees * 6%
22. Input tax not to be deducted from the tax = all the input tax that can not be classified in the period *(Simplified taxable sales + VAT-exempted sales)/all sales for the period
2. Consumption tax
1. Taxation: (1) gold, silver and platinum diamonds, retail; (2) ultra-luxurious cars, production and retail; (3) cigarettes, production and wholesale, (4) other, production.
2, tax rates: (1) from the volume: yellow wine, beer, refined oil; (2) composite: cigarettes, liquor; (3) cigarettes: production 56% or 36% + 0.003 yuan / only, 150 yuan per case; wholesale 11% + 0.005 yuan / only, 250 yuan per case. (4) White wine: 20% + 0.5 yuan / catty, 1,000 yuan per ton. (5) yellow wine: 240 yuan / ton; (6) beer: more than 3,000 yuan / ton, 250 yuan / ton, less than 220 yuan / ton, packaging and deposit included in the ex-factory price, but does not affect the consumption tax.
3. Commissioned processing link taxable amount calculation: (1) ad valorem = (material cost + processing fee) / (1 - consumption tax rate) * consumption tax rate; (2) compound = (material cost + processing fee + commissioned processing quantity * flat tax rate) / (1 - consumption tax rate) * consumption tax rate + commissioned processing quantity * flat tax rate
Third, enterprise income tax
1, 15% tax rate of four enterprises: key high-tech, advanced services, western encouragement, pollution prevention and control
2, investment income In addition to investing in listed companies holding less than 12 months to be taxed, the rest are tax exempt
3, the various deductions: (1) 14% of employee benefits; (2) 2% of labor union funds; (3) 8% of employee education; (4) interest deduction for affiliated enterprises, debt investment: Equity investment = financial 5:1, other 2:1; (5) business hospitality: 60% of the actual incurred less than or equal to 0.5% of the current year's revenue; (6) advertising and promotion expenses: not more than 15% of the current year's revenue, make-up manufacturing or sales, pharmaceutical manufacturing, beverage manufacturing excluding alcohol is 30%; (7) public welfare donations is 12% of accounting profit; (8) insurance deductions allowed for the difference between the premium income - surrender premiums 18%, the other is 5% of income;
4, tax incentives: (1) half: flowers, tea, and other beverages and spice crops; (2) technology transfer: 5 million tax exemptions, more than half; (3) additional deduction: a: 75% of the development costs, the cost of intangibles 175%, b: commissioned outside of the R & D costs in the territory of the R & D costs within 2/3, according to the actual amount incurred 80% of the additional deduction is granted. 80% of the amount incurred is allowed to add 75% deduction, c: placement of people with disabilities plus 100%; (4) Venture capital enterprises preferential: hold the full 2 years of investment in the amount of 70% in the current year deduction, can be carried forward; (5) tax credit preferential: link Ann professional equipment 10% direct tax credits; (6) accelerated depreciation, the minimum depreciation of not less than 60% of the specified period, 2018-2020 not more than 500 in addition to the Fixed assets other than housing a one-time deduction; (7) reduction of income preference: comprehensive utilization of resources, reduced by 90% of the total income; (8) non-resident preference: 10% of the domestic income without actual link; (9) small and micro enterprises: within 1 million is 5%, 1 million-3 million is 10%, more than 3 million is 20%; (10) 3 exemptions and 3 halves: key public ****, link, Energy management, grid.
Fourth, personal income tax
1, the scope of taxation: (1) wages, salaries (2) remuneration for labor income (3) remuneration income (4) royalty income (5) interest and dividends dividends income (6) incidental income (7) property rental income (8) operating income
2, the tax rate and and deduction rate: (1) with a cumulative tax rate of 3% -45% seven levels (2) 3%-35% five-tier over-progressive tax rate: business income (3) 20% rate: property leasing, property transfer, investment income, incidental income (4) 20%-40% three-tier over-progressive withholding rate: residents of individual income from labor remuneration (5) 20% withholding rate: residents of individual income from manuscripts, royalties
3. (1) Salaries and wages: the amount to be withheld and paid for the current period = cumulative withholding * withholding rate - accelerated deduction - cumulative tax deductions - cumulative withheld and paid (2) remuneration for labor: the amount to be withheld and paid for the current period = (per income - 800 or 20%) * withholding rate - accelerated deduction (3) royalty income: = (per income - 800 or 20%) * 20% (4) manuscript income: = (per income - 800 or 20%) * 20% ( (4) income from manuscripts: = (each income - 800 or 20%) * 70% * 20%
4, special additional deductions for individual residents: (1) continuing education: education 400 yuan / month, not exceeding 48 months; vocational license 3600 yuan for the year as a one-time (2) children's education 1,000 yuan / child / month (3) mortgage interest 1,000 yuan / month, not exceeding 240 months (4) rental 1100 yuan or 800 yuan / month (5) support for the elderly 2000 yuan / month (6) major medical over 15,000 more than 80,000 or less according to the actual deduction
5, non-resident individuals salaries, labor, royalties, royalties taxable amount: (1) salaries: the amount of income tax payable = monthly income - 5,000 (2) labor royalties: the amount of income tax payable = each time the income * (1 - 20%) (3) royalties: income tax payable = each time the income * (1 - 20%) (3) royalties: income tax = each time the income * (1 - 20%) (20%) (3) remuneration: the amount of income tax payable = each income * (1-20%) * 70% (4) the above should check the seven-tier monthly table: = the amount of income tax payable * tax rate - deductions
6, income from property leasing: (1) less than 4,000 yuan: the amount of taxable income = the amount of income per time - permitted deductions - repair costs of 800 yuan to the limit of 800 yuan (2) more than 4,000 Yuan: income tax = (each income - allowable deductions - repair costs up to 800 yuan) * 20% (3) taxable = taxable income * 20% or 10%
7, the transfer of property income: (1) taxable = (gross income - the original value of the property - a reasonable cost) * 20% (2) can not be determined by the original value and reasonable costs, according to the income deduction of 15%
8, incidental income.
8, incidental income: taxable amount = each income * 20% (2) a single invoice of less than 800 yuan exemption (2) social welfare not more than 10,000 yuan exemption, more than the full amount of the levy
9, business income taxable amount: = (total annual income - loss of costs and expenses) * the applicable tax rate - the number of deductions
10, annual lump-sum bonuses are not included in the comprehensive income: (1) the total amount of the bonus first divided by 12, check the 7-level monthly table to determine the tax rate and the number of deductions (2) taxable amount = the total amount of the annual lump-sum bonus * tax rate - the number of deductions
11, the unit sells low-priced housing for employees: (1) the difference in the cost of construction of the unit compared with the difference is divided by 12, check the 7-level monthly table to determine the tax rate and the number of deductions (2) the amount of taxable amount = the difference * the tax rate - the number of deductions
12, the termination of labor contracts to obtain income: (1) 3 times the average wage of local employees in the previous year is exempted from taxation (2) taxable income = lump-sum compensation income - 3 times the average wage of local employees in the previous year, checking the annual table of the 7 levels to determine the tax rate and the number of deductions (3) the amount of tax payable = the amount of income tax payable * tax rate - number of deductions
13, early retirement to obtain a lump-sum compensation: (1) the tax rate: the amount of taxable income Lump-sum income / years from the statutory retirement - 60000, check the annual table of seven (2) taxable amount = taxable income tax * tax rate - deductions
14, insurance marketers, securities brokers commission income: The amount of income consolidated into the comprehensive income = the amount of income - the cost of the exhibition business - the additional taxes and fees = VAT-excluded income * (1-20%) * (1-25%) - the additional tax
15, overseas income: (1) the amount of taxable income = the amount of taxable income * (1-20%) * (1-25%) - the additional tax
15, the tax deduction of foreign income: (1) foreign paid personal income tax < credit limit, back taxes (2) more than five years to make up for the deduction.
16, the tax period: (1) individual remittance of the following year, March 1 to June 30 (2) 15 days to declare payment: business income, non-residents more than 2 places of income, no withholding agent
V. Small taxes
1, urban construction tax, two surcharges and tobacco tax: (1) tax rate: municipal urban construction tax rate of 7%, the county level 5%, outside 1%; (1)Tax rate: municipal urban construction tax rate 7%, county level 5%, outside 1%; 3% surcharge on delivery, 2% surcharge on local education; 20% tobacco tax
2, water resources tax: (1) from the amount of levy (2) taxable amount = the actual amount of water * tax rate
3, the ship's tonnage tax: (1) 1 kilowatts = 0.67 tons (2) tugboats and non-motorized barge 50% levy
4, environmental protection tax: (1) including: air pollutants, water pollutants, solid wastes and noise (including the air pollutants, water pollutants, solid wastes, and noise). Pollutants, solid waste and noise (2) taxable income: emissions/equivalent value of pollution * applicable tax rate (3) taxable noise: less than 30% of the standard, a reduction of 75% levy, less than 50% of the 50% levy
5, urban land use tax: (1) calculated annually, payable in installments (2) the annual taxable amount = the area of the actual occupancy * the applicable tax rate (3) underground building (4) backward areas not less than 70% levy (5) tax time is the actual occurrence of the following month, the new levy of arable land is full of a year
6, arable land occupation tax: (1) per capita less than 0.5 acres can be increased, but the part of the increase shall not exceed 50% (2) occupying the basic farmland levy of 150% (3) airport runways, water conservancy, such as the 2 yuan square meters (4) the standard of new construction within the peasantry Reduced by half, relocation of new construction within the standard tax exemption, more than half.
7, property tax: (1) ad valorem: production and business, according to the original value of the property at a time minus 10% -30% of the residual value of 1.2%, to consider the time weight (2) from the residence of the levy: non-individual housing, 12% of the calculation of the rent, the individual housing rental rentals by the rental of 4% (3) the original value of the property should include the land price, for the floor area ratio of less than 0.5, according to property (3) the original value of the property should include the land value, for a floor area of less than 0.5, according to the property of the building area of two times the calculation of the land area, and based on this calculation of the land value of the property (4) the underground industrial use of the property, according to the original price of the house 50% -60% of the original value of the property as the original value of the taxable property (5) the period of exemption from the rent by the owner of the original value of the property to pay the tax (6) the time of taxation: in addition to the original property used for the production of the business is from the month of payment of the tax, and other than the next month.
8, the deed tax: (1) the tax rate is 3% -5% (2) the individual's only housing less than 90 square meters by 1%, more than 90 square meters 1.5%, the second set of improvement of less than 90 square meters 1%, more than 2% (4) ownership exchange by the party to make up for the difference in the difference between the price of the deed tax.
9, land value-added tax: (1) four-tier super progressive tax rate: rate: below 50%, 50%-100%, 100%-200%, more than 200%; tax rate: 30, 40, 50, 60%; deductions: 0, 5, 15, 35% (2) deductions: real estate enterprises 5 (land + development costs + development costs + development expenses + taxes + other deductions) ; non-real estate enterprises are 4 items in addition to other deductions; stock of housing is 3 items (land payment + appraisal price + taxes and fees) (3) taxable amount = value-added amount * tax rate - deductions * number of deductions (4) development costs: demolition and relocation costs + pre-engineering costs + construction and installation costs + infrastructure costs + public **** supporting costs + development overhead (5) development costs: with proof of loan = interest + (land payment + development costs) *5%, without proof of loan = (land payment + development cost) *10% (6) Other deductions = (land payment + development cost) *20% (7) Appraisal value of the stock = replacement cost price * discount rate of the degree of newness (8) The stock can not obtain the appraisal value of the stock, there are invoices according to the invoice amount of the year from the year of purchase to the transfer of the year plus 5% per annum to calculate the deduction, the full June is regarded as a year, with a deed tax certificate of completion of tax Deduction is allowed, but shall not be counted in the plus 5% base
10, vehicle purchase tax: (1) one-time levy (2) proportional tax rate of 10% (3) tool parts and accessories decorative fees into the tax basis (4) imported vehicles based on the tariff duty-paid price + tariffs + excise tax (5) self-produced and self-used without similar price composition tax basis = cost * (1 + cost margin) (6) tax exemptions After the change to taxable: tax payable = initial declaration of tax basis * (1 - useful life * 10%) * 10% - the amount of tax paid (7) tax rebate: tax rebate = the amount of tax paid * (1 - useful life * 10%) (8) on the trailer is reduced by 50% of the levy
11, Vehicle and Vessel Tax: (1) tugboats according to the 1 kilowatts = 0.67 tons converted to calculate the Vehicle and Vessel Tax (2) declared on a yearly basis, calculated by monthly (3) new acquisitions are calculated monthly from the month
12, stamp duty: (1) 0.5 million rate: loan contracts (2) 3 million is the purchase and sale, construction, technology contracts (3) 5 million is the processing, construction, freight, transfer of property rights (4) 10,000 is the transfer of property leases, warehousing, insurance, equity transfer (5) 5 yuan / piece of the right to license licenses
13, Tariffs: (1) tariff basis = (duty-paid price + freight) * (1 + 0.3%) (2) value-added tax, consumption tax basis = tariff basis * (1 + tariffs) / (1 - consumption tax rate)
14, resource tax: (1) no price according to the average selling price, no average selling price according to the composition of the basis for taxation: = cost * (1 + cost margin) / (1 - resource tax rate) ( (2) Calculation of coal resource tax: taxable amount of raw coal = sales of raw coal * applicable tax rate, taxable amount of washed coal = sales of washed coal * commutation amount * applicable tax rate (3) calculation of commutation rate of washed coal: = (average sales of washed coal - cost of washing process - profit of washing process) / average sales of washed coal = sales of raw coal / sales of washed coal * comprehensive recovery rate, comprehensive recovery rate = quantity of washed coal / quantity of raw coal before washing Quantity of raw coal before washing