The main taxes for opening a company selling computer consumables and office supplies::
Sales tax payable = income from services * tax rate of 5% (suitable for enterprises with services);
VAT payable = income from the sale of goods (excluding tax) * 3% (suitable for small-scale taxpayers);
VAT payable = income from the sale of goods (excluding tax) * 17% - purchase amount (excluding tax) * 17% (suitable for general taxpayers);
City construction tax payable = VAT payable + business tax * 7%;
Education surcharge payable = VAT payable + business tax * 3%;
Local education surcharge payable = VAT payable + business tax * 2% (the standard of levy varies from place to place, and some places don't levy it);<
Income tax=total profit*tax rate of 25%; (The income tax rate of qualified small and micro-profit enterprises is 20%, and small and micro-profit enterprises refer to enterprises engaged in non-restricted and prohibited industries of the state and meeting the following conditions: industrial enterprises, annual taxable income not exceeding 300,000 yuan, the number of employees not exceeding 100, and the total assets of not exceeding 30 million yuan; and other enterprises, annual (taxable income not exceeding 300,000 yuan, the number of employees not exceeding 80, and total assets not exceeding 10 million yuan).
Personal Income Tax: Withholding is practiced, regardless of whether the salary exceeds 3,500 yuan (4,800 yuan for expatriates), full declaration is required.
Personal Income Tax (the amount of tax payable by individuals based on their salaries and wages, the amount of monthly income minus the tax-exempt "five insurance and one gold" and other items that should be borne by the individual, and then subtracting the allowable deduction of 3,500 yuan (expatriates at 4,800 yuan) for the balance of the taxable income.
The amount of personal income tax payable=taxable income*applicable tax rate-quick deduction.
Attachment: Individual Income Tax Rate Table (applicable to wages and salaries)
Bracket Monthly Taxable Income Tax Rate (%) Immediate Deduction:
1, if the monthly taxable income does not exceed 1500 yuan, the tax rate is 3%, and the accelerated deduction is 0;
2, if the monthly taxable income exceeds 1500 yuan and reaches 4500 yuan, the tax rate is 10%. 10%. The quick deduction is $105;
3, the tax rate is 20% for the portion of the taxable amount exceeding $4,500 to $9,000 for the whole month. The quick deduction is $555;
4, the tax rate is 25% for the portion of the full month's taxable amount exceeding $9,000 to $35,000, with a quick deduction of $1005;
5, the tax rate is 30% for the portion of the full month's taxable amount exceeding $35,000 to $55,000, with a quick deduction of $2,755;
6, the tax rate is 30% for the portion of the full month's taxable amount exceeding 55,000 yuan to 80,000 yuan, the tax rate is 35%. The quick deduction is 5,505 yuan;
7, the tax rate is 45% for the part of the taxable amount exceeding 80,000 yuan for the whole month. The quick deduction is 13,505 yuan.
Note: The full-month taxable income referred to in this table refers to the balance of the monthly income after deducting the expenses of NT$3,000,500 (NT$4,800 for expatriates) or after deducting additional deductions in accordance with the provisions of this Law.
Stamp Duty (monthly reporting requirements vary from place to place, or purchased when incurred);
Units and individuals who have written and received the vouchers listed in the Provisional Regulations on Stamp Duty in the People's Republic of China*** and in the People's Republic of China are all taxpayers of the stamp duty, and shall pay the stamp duty in accordance with the provisions of the Regulations.
Tax Rate Table
Tax Item Tax Rate or Amount
Purchase and Sales Contract 0.3‰
Processing Contract 0.5‰
Construction Engineering Survey and Design Contract 0.5‰
Contract for Construction and Installation Engineering 0.3‰
Property Lease Contract 1‰
Contract for Transportation of Goods 0.5‰
Warehousing and storage contract 1‰
Borrowing contract 0.05‰
Property insurance contract 1‰
Technology contract 0.3‰
Transfer of property rights documents 0.5‰
Operating books: production and business books, account books for funds, according to the original value of fixed assets and their own liquidity total of 0.5 per cent. Decal, other books by piece of decal 5 yuan
Rights, licenses and photos: including government departments issued by the building ownership certificate, industrial and commercial business license, trademark registration certificate, patent certificate, land use certificate by piece of decal 5 yuan. The recipient
has a property in the first half of the year, the second half of the year to pay property tax and urban land use tax.