VAT: 10 million/1.13 times 13%=1.15 million (50% local retention, 60% incentive ratio, 345,000 incentive tax);
Additional tax: 1.15 million times 12%=128,000;
Enterprise income tax: 7 million/1.13 times 25% = 1,548,700 (40% local retention, 60% incentive ratio, incentive tax 371,700);
Actual tax payment: (1,150,000-345,000) + 128,000 + (1,548,700-3717,000) = 2,110,000, which saves more than 700,000 for the enterprise, and the higher the tax payment the higher the incentive ratio will be, according to the enterprise's actual The higher the tax payment, the higher the incentive percentage will be, depending on the actual tax situation of the enterprise.
In order to ensure the safety and effectiveness of medical devices, to protect human health and life safety, the formulation of these regulations. In the Chinese people's *** and the State engaged in the development, production, operation and use of medical devices and their supervision and management activities, shall comply with these regulations.
Companies selling medical devices use the following taxes:
VAT: 3% for small taxpayers and 13% for general taxpayers.
Additional taxes (according to the nature of the enterprise and sales, there are preferential policies at present) are:
City construction tax 7% (according to the VAT as the basis of tax) education surcharge 3% (according to the VAT as the basis of tax)
local education surcharge 2% (according to the VAT as the basis of tax)
Water Conservancy Fund (current preferential policies) 0.05% (according to the VAT as the basis of tax) (based on tax-exclusive income)
Stamp Duty 0.03% (based on contract or income, with current preferential policies depending on the nature of the enterprise).
Additionally, there are also local tax authorities that collect on behalf of the local community (depending on the local community): labor union funds, disability insurance premiums, urban land use tax, and so on.
Guangzhou now sales of medical equipment industry enterprise income tax burden is generally up to how much? The tax bureau will not come to check the accounts?
Engaged in different industries have different approval departments, the following 27 industries corresponding to the approval departments:
1, engaged in the production and sale of food (including feed additives) - District Epidemiological Prevention Station
2, the production and operation of tobacco monopoly products - Tobacco Monopoly Bureau
3, the production and operation of pharmaceuticals - Health Bureau
4, Boiler, pressure vessel manufacturing and elevator installation - Bureau of Labor
5. Production and operation of chemical dangerous goods (including petroleum) - Department of Chemical Industry
Legal Basis: The Law of the People's Republic of China on Administration of Taxation Collection
Article 1 In order to strengthen the administration of tax collection, regulate the behavior of tax collection and payment, safeguard the national tax revenue, protect the legitimate rights and interests of taxpayers, and promote economic and social development, this law is formulated.
Article 2This Law shall apply to the collection and management of all kinds of taxes levied by the tax authorities in accordance with the law.
Article 3The levying and suspension of taxes, as well as tax reductions, exemptions, refunds and compensatory taxes, shall be carried out in accordance with the provisions of the law; and where the State Council is authorized by law to make such provisions, they shall be carried out in accordance with the provisions of the administrative regulations formulated by the State Council.
No organ, unit or individual shall, in violation of the provisions of laws and administrative regulations, make unauthorized decisions on the introduction and suspension of taxes, as well as tax reductions, exemptions, refunds, and supplementary taxes, or any other decisions that are in conflict with the laws and administrative regulations on taxation.
Article IV of the laws and administrative regulations of the tax obligations of units and individuals as taxpayers.