VAT surcharge 12% shall be paid according to VAT surcharge 12% (urban construction tax 7%, education surcharge 3%, local education surcharge 2%).
In the later period, the enterprise income tax shall be declared according to the annual net profit on the company's books. Revenue-cost-expense = net profit. For general enterprises, the total assets 1000 W or more, the number of employees 1000 or more, and the total annual profit of 50 W or more, the enterprise income tax is paid at 25% of the net profit.
Second, the financing methods of small and micro enterprises What are the financing methods of small and micro enterprises?
(1) Comprehensive credit line.
(2) Bill discount financing.
(3) Credit guarantee loan.
(4) Buyer's loan.
(5) Joint cooperative loans in different places.
(6) Loans guaranteed by natural persons.
(7) Loans secured by intangible assets.
(8) Pawn financing.
Third, the difference between small and micro enterprises and ordinary taxpayers Small and low-profit enterprises refer to enterprises engaged in industries that are not restricted or prohibited by the state, and at the same time meet the three conditions of annual taxable income not exceeding 3 million yuan, employees not exceeding 300, and total assets not exceeding 50 million yuan. General taxpayers refer to enterprises and business units whose annual VAT sales exceed the standards for small-scale taxpayers stipulated by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China. There is no relationship between the two.
I believe that by reading the above article, you have a certain understanding of what taxes small and micro enterprises need to pay.