First, levy audit
1, main tax category: Service Limited Company pays 5% business tax.
2. Additional taxes and fees
(1) Urban construction tax is paid at 7% of the paid business tax;
(2) The education surcharge is paid at 3% of the business tax;
(3) The local education surcharge is paid at 65438+ 0% of the paid business tax;
3. Stamp duty: the purchase and sale contract shall be stamped at three ten thousandths of the purchase and sale amount; Account books shall be paid according to 5 yuan/book (at the time of opening accounts every year); Pay in five ten thousandths of the sum of "paid-in capital" and "capital reserve" every year (pay in full in the first year and pay gradually thereafter);
4. Urban land use tax is paid according to the actual occupied land area (RMB/m2), and the standards vary from place to place.
5. The property tax shall be paid at 70%* 1.2% of the original value of the own property;
6. Travel tax is paid according to different models, and local regulations are different;
7. Pay enterprise income tax according to the taxable income (adjusted profit), with the general enterprise tax rate of 25%, small-scale low-profit enterprise tax rate of 20% and high-tech enterprise tax rate of15%; Individual industrial and commercial households and one-person limited liability companies do not pay enterprise income tax, and the boss pays personal income tax at 20% of the distribution dividend.
8. Have the obligation to withhold and pay personal income tax for employees.
Second, the approval of the collection
Generally, the tax authorities implement a fixed amount for individual industrial and commercial households, that is to say, they will give you a month's tax payable according to the region, lot, area and equipment (for example, a fixed monthly 300 yuan tax). If the invoiced amount is less than 300/5% of the quota = 6000 yuan, the tax shall be paid according to the quota; If the invoice amount exceeds the quota, tax shall be paid according to regulations.
If the monthly income is less than 5,000 yuan, business tax, urban construction tax and education surcharge shall be exempted.