1, audit collection: it is calculated and paid according to the "actual profit" and the applicable tax rate, and the actual profit = total profit-loss to be compensated in the previous year-tax-free income-tax-free income. In which: total profit = operating income-operating costs-business taxes and surcharges-management expenses-sales expenses-financial expenses+other business profits+non-operating income and expenditure+investment income.
2. Approved collection: it is calculated and paid according to sales (business) income * approved income rate * applicable tax rate. Among them, sales (business) income includes taxable sales, other business income and deemed sales, and the approved income rate is set by the competent tax authorities in advance according to different industries (the general range is between 5% and 30%, but your company should calculate according to the income rate determined by the competent tax authorities, and the tax rate of 25% is not applicable to the approved levy. ）。
This answer is provided by Youhuahua, which is a credit platform of Xiaoman Finance. Xiaoman Finance will effectively implement the call of the state to support small and micro enterprises to tide over the difficulties and fully support small and micro production and operation. Most small and micro owners choose Youhuahua to meet the turnover needs of small and micro enterprises. It is reported that 70% of the credit users of Xiaoman Finance are small and micro business owners. Up to now, Xiaoman Finance has joined hands with dozens of financial partners to issue hundreds of billions of loans to small and micro business owners, so that the capital turnover can be found in Xiaoman Finance, and the big brands are more at ease. ?