That is to say, it has nothing to do with the channel of collection, as long as it meets the confirmation conditions of tax revenue, it is necessary to pay taxes. Small businesses are fixed or do not collect taxes. Except for those who need to issue invoices, they have to apply for tax registration certificates, and others are not collected. It doesn't matter if you use your personal QR code to transfer money. If you use a merchant code, you will naturally pay taxes when the flow is large.
items of taxation
income tax
Income tax includes personal income tax (individual tax) and enterprise income tax.
individual income tax
Obligator: (1) Resident Taxpayer: A. Having a domicile in China; B. Having lived in China for one year.
(2) non-resident taxpayer: There is no domicile and no residence or residence for less than one year.
Resident taxpayers have unlimited tax obligations, and non-resident taxpayer only pays taxes on domestic income.
A tax on personal income. The monthly salary before tax is 18000 yuan, and the corresponding personal income tax is 2337.64 yuan.
Personal income tax threshold: 20 1 1 year adjusted to 3500 yuan.
business income tax
The tax rate of enterprise income tax is the legal rate according to which the taxable amount of enterprise income tax is calculated. According to the Provisional Regulations of the People's Republic of China on Enterprise Income Tax, the new Income Tax Law of the People's Republic of China in 2008 stipulates that the general enterprise income tax rate is 25%.
value-added tax
A tax on the value-added realized in the process of production and operation. When you buy books from 500 yuan and CDs from 200 yuan, 87 yuan value-added tax (500/1.13%+200/1.17% for books.
In addition, the VAT rate of agricultural products is 13%, and the general taxpayer's VAT rate of service industry "VAT reform" is tentatively set at 6%, 1 1% and 17% (tangible movable property lease is 17%).
The tax rate of small-scale taxpayers of value-added tax is 3%, and no certification deduction is allowed.
consumption tax
A tax on 1 1 consumer goods. 100ml Chanel CoCo, a ladies' perfume. The market price is 1480 yuan. It includes 17% value-added tax 2 15 yuan, 30% consumption tax 380 yuan, and urban maintenance and construction tax 4 1.6 yuan, totaling 636.6 yuan, nearly half of the commodity price.
There are three kinds of taxes on each bottle of imported wine: tariff 14%, consumption tax 10% and value-added tax 17%.
business tax
A tax on the turnover of business activities. Have a meal in 200 yuan in a restaurant, which includes 5% business tax 10 yuan. Personal sales of real estate are also subject to business tax at a rate of 5%. 1500,000 sells a set of real estate with the original price of100,000, and the business tax is 75,000. In addition, a personal income tax of 45,000 yuan will be levied on the profit of 500,000 yuan (the tax rate stipulated in the tax law is 20% of the profit, but the actual payment is usually 1%-3% of the selling price).
Urban construction tax
Full name of urban maintenance and construction tax. It is a tax levied to raise funds for urban construction and maintenance, and the amount is 7% of the sum of value-added tax, consumption tax and business tax. Buy a set of CD records at 100 yuan in the shops in the city, in which the value-added tax is about 14.5 yuan, and the corresponding urban maintenance and construction tax is 1.02 yuan (14.5×7%).