It is reasonable that the total tax revenue can account for 10-20% of the total income.
Auto trading companies are general taxpayers. How to declare your income tax? Xiao Hai, a teacher from the accounting school, will answer your questions.
The current Enterprise Income Tax Law of People's Republic of China (PRC) stipulates: "In People's Republic of China (PRC), enterprises and other income-earning organizations (hereinafter referred to as enterprises) are taxpayers of enterprise income tax and pay enterprise income tax in accordance with the provisions of this Law."
The new income tax law stipulates that the statutory tax rate is 25%, which is the same for domestic and foreign-funded enterprises.
The number of high-tech enterprises that need state key support is 15%.
Small and low-profit enterprises 20%,
20% for non-resident enterprises.
Payable enterprise income tax = current taxable income * applicable tax rate
Taxable income = total income-deductible item amount
Basically, it is: net profit * applicable tax rate.
The income tax of ordinary taxpayers and small-scale enterprises is the same, and the difference between ordinary taxpayers and small-scale enterprises is only reflected in the value-added tax.
Welcome to give me a nickname-ask all the teachers in the accounting school.
What is the best ratio of general taxpayer's value-added tax to total income? Value-added tax is an extra-price tax, which has nothing to do with profit and loss. It is a liability of an enterprise, which is related to the capital and capital turnover of the enterprise.
How do trading companies with general taxpayer qualifications pay taxes? That is10100-10000 =100 (sales).
Value-added tax100 *17% =17 (this should be handed over to the national tax).
Local taxes are as follows: Different according to different aspects of policies.
Urban construction tax 7%17 * 7% =1.19
Additional education 17 * 3% = 0.5 1.
Local education surcharge17 *1%= 0.17 The total * * * is 18.87 yuan.
Local taxes and stamp duty, low taxes are not much.
Commercial trade, general taxpayer, income tax audit, how to pay taxes General taxpayer: income tax audit, turnover tax is declared monthly; Income tax is declared quarterly and settled in May of the following year. If the income tax is approved and collected and the income is accurate, it shall be declared after calculating the income; According to cost accounting, report incorrect income and accurate cost every month. Small-scale, directly according to the approved quota as the tax basis for monthly declaration.
How do trading companies (small taxpayers) pay enterprise income tax? The payment of enterprise income tax by a trading company has nothing to do with whether it is a small-scale taxpayer. There are two ways to calculate taxable income:
1, direct calculation method:
Taxable income = (total income-non-taxable income-tax-free income-various deductions-making up losses) * tax rate
2, indirect calculation method:
Taxable income = (total accounting profit plus tax adjustment item amount) * tax rate.
General enterprise income tax rate: 25%. Small and low-profit enterprises: 20%
Enterprise income tax refers to an income tax levied on enterprises (resident enterprises and non-resident enterprises) and other income-generating organizations within the territory of People's Republic of China (PRC). As a taxpayer of enterprise income tax, he should pay enterprise income tax in accordance with the Enterprise Income Tax Law of People's Republic of China (PRC). Except for sole proprietorship enterprises and partnerships.
Topic: How to deal with the transformation from a productive general taxpayer to a trading company general taxpayer? Reply: What if the general taxpayer of the production company is changed to the general taxpayer of the trading company? Hello: Your question is not clear enough. If you intend to change the business scope, please bring the following materials to the competent tax authorities: (1) Change the tax registration form (in duplicate). (2) A copy of the business license or the original and copy of the relevant change registration certificate (if the change registration content has nothing to do with the industrial and commercial registration certificate, this piece is not needed). (3) The original and photocopy of the National Tax Registration Certificate originally issued by the tax authorities (if the content of the change registration has nothing to do with the content of the tax registration certificate, this piece is not needed). (four) the original and photocopy of the change resolution and relevant supporting documents (applicable to taxpayers without business licenses), (private enterprises with registered capital of less than 6,543,800 yuan may not provide it). Please further consult the competent tax authorities for specific collection and management issues.
How does a newly-opened trading company become a newly-established enterprise for ordinary taxpayers? After completing the tax registration certificate, it has a certain business scale and needs to be recognized as a general taxpayer of value-added tax. Please apply to the "general taxpayer acceptance window" of the tax service hall and provide the following information:
L. A copy of the business license; Code certificate of enterprise legal person.
2. Copy of tax registration certificate (original and copy).
3. The capital verification report of the accounting firm; If there is a physical investment, an asset appraisal report is required.
4. Corporate bank account certificate (account opening license). Contracts, articles of association and agreements of relevant enterprises.
5. Identification certificate of the legal representative (ID card, temporary residence permit or passport); The identity card and accounting certificate of the accountant; tax payer
Id card.
6. Real and valid proof of the source of the house:
(1) House lease contract and house lease settlement voucher for fixed business premises. Personal housing rental requires proof of property rights.
(2) If the house is used free of charge and the property right of the house belongs to the investor, the property right certificate shall be provided, and the property owner shall write a description of the free use. (3) If you use other people's houses for free, you need to provide proof of house property rights and notarize the agreement on free use of houses.
7. Employee list (name, address and ID number). Enterprises with a registered capital of more than 5 million yuan and more than 50 employees also need to have employee labor contracts filed with the labor department.
8. Commercial enterprises need real and effective commodity sales contracts and clear purchase channels (certificates issued by suppliers).
9. Written application of the enterprise. (to be printed, the main contents include: enterprise name, registered address, business address, legal representative name, registered capital, main business items, estimated annual sales, whether there are warehouses, storefronts, workshops and equipment, whether there are full-time financial accountants, and whether the output value-added tax and input tax can be accurately calculated. ).
10. Where a local branch of an enterprise from another province (city) applies for a general taxpayer, it is required to provide a copy of the general taxpayer identification form of the head office, the capital verification report of the head office, the certificate that the head office has approved the establishment of a non-independent accounting branch, and a copy of the business license and tax registration certificate of the head office. (Note: The official seal of the Head Office is required)
1 1, after tax registration, declare the VAT tax return and payment form from the month of tax payment to the month before applying for the identification of general taxpayers.
12, certificate of origin of production plant, equipment and raw materials of non-commercial enterprises.
13. Enterprises moving into other regions need to provide the migration form, the original application confirmation form of VAT general taxpayers, the original anti-counterfeiting tax control confirmation registration form, the anti-counterfeiting tax control circulation form or the cancellation registration form.
14. The export enterprise shall provide a valid foreign trade operator registration form stamped with the special seal for registration.
If this trading company started its business last year, the annual sales revenue after one year needs to reach 6,543,800+0.8 million before it can be converted into a general taxpayer.
How do general taxpayer companies calculate income tax? Income tax = total profit *25% can be deducted from income tax, but 12% of the annual profit can be deducted before tax.
The newly established trading company has handled general taxpayers, and now the tax bureau will levy enterprise income tax at 8% of the sales income. How to calculate? Obviously, this is the tax rate approved by the tax authorities, and the amount of sales revenue *8% is not small. Hehe, the average taxpayer's annual sales income is 2 million, which is 2 million *8%, which means that your corporate income tax should be paid at least 1.6 million a year. If your enterprise can accurately calculate the enterprise income tax, you have the right to ask the tax bureau to cancel the examination and approval! Pay 25% of the profits stipulated in the tax law!
Of course, this is theoretical. In fact, it feels impossible to do so. Everything has two sides. This is not a hard and fast rule. You can negotiate with the tax bureau to find a tax burden that you all think is reasonable!