2 17% is given to the tax bureau, which can be said that the buyer gives it to the seller, and then the seller gives it to the tax bureau. ?
3. Deduction means that the special VAT invoice obtained at the time of purchase can deduct the output tax. Just go to the IRS for certification after you get the ticket. Remember that certification has a time limit (within 90 days from the date of invoice, and a fine will be imposed if it fails). ?
4. Generally, when paying taxes, you have an account with the IRS. Just wire the money to the account and declare it. Of course, cash is ok, but cash should also be given to the bank (this bank refers to the bank in the lobby of the IRS).
Extended information China's current financial tax system mainly taxes the financial industry (banks and insurance). According to the current tax law, there are 14 kinds of taxes levied on the financial industry in China at present, among which business tax and income tax are mainly levied.
The tax basis of business tax is taxable business income, including loan interest income, foreign exchange loan fee income, fee income and net income from financial goods transfer. In 2003, the tax rate was 5%, but if the business tax surcharge (urban maintenance and construction tax, education surcharge) is added, the total tax rate of bank business tax and surcharge is 5.5%.
The tax base of enterprise income tax is the taxable income of bank enterprises adjusted according to the provisions of the tax law, and the current tax rate is 33%. In addition to these two main taxes, other taxes such as urban maintenance and construction tax, property tax and education surcharge are also levied. ?
Baidu Encyclopedia-Financial and Tax System