2. VAT surcharge 12% shall be paid according to VAT surcharge 12% (urban construction tax is 7%, education fee is 3%, and local education fee is 2%).
3. In the later period, declare enterprise income tax according to the annual net profit on the company's books. Revenue-cost-expense = net profit. In general enterprises, if the total assets exceed 1 0,000 w, the number of employees exceeds 1, and the total annual profit exceeds 50W, the enterprise income tax shall be paid at 25% of the net profit.
Small and micro enterprises: the total assets are less than 1 0,000 w, the number of employees is less than 1, and the total annual profit is less than 50W, which is levied at half of the net profit, that is, the enterprise income tax is paid at 10%.
In order to reduce the burden on small and micro enterprises and promote their healthy development, the Ministry of Finance and the National Development and Reform Commission issued a notice in October 20 1165438 10, and decided to start from October 20 12 10. Small and micro enterprises are exempted from administrative fees such as management fees, registration fees and license fees, including 22 fees such as enterprise registration fees, tax invoice cost, customs supervision fees, certificate of origin fees and agricultural machinery supervision fees.
The notice pointed out that all relevant departments should urge the relevant charging units in the system to strengthen the registration and filing management of small and micro enterprises enjoying preferential charging policies to ensure that qualified small and micro enterprises enjoy preferential charging policies.
The financial and price departments of all provinces, autonomous regions and municipalities directly under the Central Government should publicize the exempted administrative fees to small and micro enterprises through various news media, so that small and micro enterprises can fully understand and enjoy the preferential policies for fees. .
Baidu encyclopedia-small and micro enterprises