1 how much tax do taxpayers pay? How much does it cost a year? How much tax an enterprise has to pay for its production and operation in one year is not directly related to its credit rating. The main factors that affect how much tax an enterprise has to pay a year are:
First, the enterprise's VAT taxpayer status, that is, whether the enterprise is a small-scale taxpayer or a general taxpayer, its tax calculation method is different, and the general taxpayer adopts the general tax calculation method, and the VAT is calculated by subtracting the input tax from the output tax; Small-scale taxpayers are a simple tax calculation method, and the calculation method of value-added tax is taxable sales multiplied by the applicable collection rate.
The second is the tax rate applicable to enterprises, that is, which VAT rate is applicable to enterprises, and different tax rates have different effects on VAT; So is the rate of value-added tax, and so is the corporate income tax.
Third, the taxable sales and taxable income of enterprises. On the premise that the VAT rate, collection rate and enterprise income tax rate are certain, the amount of taxable sales directly affects the amount of VAT payable, and the amount of taxable income will also have an impact on enterprise income tax.
Fourth, the preferential tax policies that enterprises can enjoy. Whether an enterprise can enjoy relevant preferential tax policies has an important impact on the actual tax payable. For example, the tax incentives for small-scale taxpayers' value-added tax threshold and the tax incentives for small-scale low-profit enterprises' income tax reduction and exemption will all have an impact on the tax paid. All these factors will have an impact on the tax paid.
For example, enterprise A is a class A taxpayer, a general VAT taxpayer, with a tax rate of 13% and a corporate income tax rate of 20%. The taxable sales of Company A in 20 19 is 50 million yuan, the input tax can be deducted by 5 million yuan, and the taxable income is 3.5 million yuan. Calculate the value-added tax and enterprise income tax that enterprises should pay.
Value-added tax payable by enterprise A in 20 19 years = 50 million yuan *13%-5 million yuan =10.5 million yuan.
Enterprise income tax payable by enterprise A in 20 19 years = 3.5 million yuan * 20% = 700,000 yuan.
Second, the taxpayer's tax credit. Class A taxpayers are taxpayers with the highest tax credit rating assessed by tax authorities. The tax credit rating standard shall be assessed according to the detailed rules in Annex No.48 of People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Order [20 14]. The tax credit rating is set to five grades: A, B, M, C and D. The A-level tax credit is a taxpayer with an annual evaluation index score of more than 90 points. The credit evaluation period is a tax year.
It should be said that although Class A taxpayers have no direct impact on tax payment, they are still beneficial to enterprises. In other words, the tax authorities have certain incentives for taxpayers with a tax credit rating, that is, the tax authorities will voluntarily announce the annual list of A-level taxpayers to the public; Second, ordinary taxpayers can receive the value-added tax invoice amount for three months at a time. If it is necessary to adjust the value-added tax invoice amount, it can be handled immediately, and the certification of its value-added tax invoice can be cancelled; Third, ordinary invoices are charged on demand; 4. Taxpayers who have been rated as Grade A credit for three consecutive years. The tax authorities can also provide green channels or specialized personnel to help deal with tax-related matters.
The tax payment evaluation index adopts the methods of annual evaluation index scoring and direct grading (seriously untrustworthy taxpayers). Deduct the annual assessment index score. If the taxpayer has complete information on the annual recurrent and non-recurrent indicators, the assessment will start at 100.
Conventional index information consists of tax declaration information, tax (fee) payment information, invoice and tax control equipment information, registration and account book information. Non-recurring indicator information consists of tax assessment, tax audit, anti-tax avoidance investigation information and tax inspection information. Non-recurring indicators are missing, and the evaluation starts with 90 points.
In short, the A-level tax credit rating is not directly related to how much tax the enterprise has to pay a year. A-level taxpayers represent taxpayers with good tax credit; And how much tax a taxpayer has to pay a year.
Related Q&A: What is an A-level taxpayer? What are the benefits? A-level taxpayers refer to taxpayers whose annual tax credit evaluation score is above 90 points. The tax credit is high, and the benefits include invoice collection, green channel, equal tax treatment across regions, preferential export tax refund, preferential credit loans and so on. 2065438+In March 2006, State Taxation Administration of The People's Republic of China promoted A-level taxpayers to cancel the VAT invoice certification nationwide. A-level taxpayers not only save the cost of purchasing scanning equipment, but also save a lot of time and energy, and also avoid the loss caused by the inability to scan and certify, making it more convenient to pay taxes. Financing difficulties plague many enterprises. Now getting the A-level taxpayer qualification is equivalent to getting the priority pass for the loan. State Taxation Administration of The People's Republic of China, China Banking Regulatory Commission and banking financial institutions jointly launched "interaction between banks and taxes" to provide necessary loan support for tax-paying and trustworthy enterprises and help small and micro enterprises develop. Taxpayers in any of the following circumstances shall not be rated as Grade A: (1) those who are suspected of violating tax laws and administrative regulations and have not closed the case or have closed the case as of the evaluation date but have not been corrected according to the decision of the tax authorities; (two) within two years (within two years from the date when the tax authorities determine the tax credit rating), new cases of unpaid taxes occur; (3) Failing to submit the financial accounting system, financial accounting statements and other tax payment materials according to law; (4) Having a record of tax administrative punishment within two years before the assessment period; (five) the tax payable is not completely and accurately calculated or the tax is not completely and accurately withheld and remitted. Taxpayer is the abbreviation of "taxpayer". Also known as "taxpayers". Refers to the units and individuals with direct tax obligations as stipulated in the tax law. One of the basic elements of the tax system. Every tax needs a corresponding taxpayer. For example, product tax is paid by units and individuals engaged in the production, operation and import of taxable products in China. For another example, the income tax of state-owned enterprises is paid by state-owned enterprises that implement independent economic accounting; If the joint venture distributes the income first, the investor is the taxpayer, and so on. Taxpayers refer to units or individuals that have direct tax payment obligations as stipulated in the tax law. Every tax has its own taxpayer. Who is the taxpayer is generally determined with the determination of the tax object. For example, in the personal income tax law, the taxpayer of wages and salaries is an individual with wages and salaries, and the taxpayer of property tax is the owner or user of property rights. Deed tax is a kind of property tax levied on real estate whose ownership has changed, and the taxpayer is the property owner. For the same tax, taxpayers can be enterprises, units and individuals, such as value-added tax, products produced and sold by enterprises, and taxpayers are enterprises; For products sold by individuals, taxpayers are individuals. Taxpayers of the same tax may also change in different historical periods, such as agricultural tax. Before agricultural cooperation, it was individual farmers, after agricultural cooperation, it was agricultural production cooperatives and later production brigades, and later it was mainly rural basic accounting units and contractors. The agricultural tax was abolished nationwide. Only national public officials receive their salaries in the national tax, so national public officials are also called public servants who serve the people.