Do you need to file tax returns after the new company is established?
Yes, as long as you get the business license, go to the electronic tax bureau for tax registration and check it in the system, you need to start filing taxes. Whether you have a business or not, whether you have income or not, whether you have a reduction or exemption policy, it is indispensable to file tax returns.
If you don't file tax returns, the tax bureau will fine you. According to the expected number of days and taxes, the longer the time, the more taxes, and the more fines you will have to pay.
1, VAT
Value-added tax is the first tax in China, and it will be levied as long as there is running water, so many bosses are most afraid of value-added tax.
Value-added tax means to tax the value-added amount (that is, the difference between the buying and selling prices), which has the advantage of avoiding repeated taxation on every circulation link of the same commodity.
For ordinary taxpayers, the special VAT invoice can deduct the input tax, but it can't be used on a small scale. Therefore, the state has issued a special policy to reduce and exempt small and micro enterprises from VAT: for small-scale taxpayers whose monthly sales do not exceed 30,000 or quarterly sales do not exceed 90,000, VAT is exempted.
However, it should be specially reminded that the exemption of small and micro enterprises from value-added tax is only applicable to small-scale taxpayers, and ordinary taxpayers cannot enjoy it.
2. Enterprise income tax
Enterprise income tax is the second largest tax source after value-added tax. Income tax, literally, is to tax the profits of enterprises (strictly speaking, accounting profits are different from taxable income).
Individual proprietorship enterprises and partnership enterprises need to pay personal income tax. In addition, other enterprises need to pay enterprise income tax on the basis of profits, and the general tax rate is 25%.
In this regard, the majority of bosses feel a bit too high, but small bosses still don't have to worry too much. The state has preferential tax policies for small and meager profit enterprises.
Small profit-making enterprises with annual income below 500,000 can only pay 10%!
20 17 years 1 month 1 day to 20 19 years1February 3 1 day, and the annual taxable income of qualified small-scale enterprises is less than 500,000 yuan (including 500,000 yuan, the same below).
Note: halved collection means that the annual taxable income is multiplied by 50% and then calculated at the tax rate of 20%, which means that the actual tax burden is 10%.
The small-scale low-profit enterprises mentioned here are different from the small and micro enterprises mentioned above. No matter whether they are small-scale or ordinary taxpayers, they can be identified as small-scale low-profit enterprises as long as they meet the following standards:
(a) industrial enterprises, the annual taxable income does not exceed 500 thousand yuan, the number of employees does not exceed 100, and the total assets do not exceed 30 million yuan; (2) For other enterprises, the annual taxable income does not exceed 500,000 yuan, the number of employees does not exceed 80, and the total assets do not exceed10 million yuan.
In addition, high-tech enterprises can only pay 15%; The enterprises that meet the requirements in Shenzhen Qianhai are also 15%.
3. Personal income tax
Don't think about your salary when you mention "personal income tax". Salary is only one of the tax collection ranges. But it is more about the income from self-employed businesses, enterprises and institutions, labor remuneration, dividends and so on.
4. Urban construction tax and additional tax
Urban maintenance and construction tax is based on the actual value-added tax and consumption tax, which are paid at the same time as value-added tax and consumption tax respectively. If the company does not need to pay value-added tax, obviously it does not need to pay urban maintenance and construction tax.
Surcharge tax is actually an education surcharge and a local education surcharge. The exact term is "fee" rather than "tax", but for bosses, they all have to pay anyway, so "tax and fee" are said together.
Urban maintenance and construction tax, according to the location (city or county), has three tax rates: 7%, 5% and 1%. It is based on the value-added tax you pay and paid together with the value-added tax.
Let's talk about education surcharge and local education surcharge. According to the Notice of the Ministry of Finance State Taxation Administration of The People's Republic of China on Expanding the Exemption Scope of Government Funds, taxpayers with quarterly sales of less than 300,000 are exempted from education surcharge and local education surcharge.
5. Stamp duty
Stamp duty is a very important tax adjustment, and people take the path of "small profits but quick turnover".
Stamp duty is not as much as expected, because not all signed contracts need decals. According to the Detailed Rules for the Implementation of the Provisional Regulations on Stamp Duty, stamp duty only taxes the vouchers listed in the tax items and tax rates table and other vouchers determined to be taxed by the Ministry of Finance, and its taxation basis is the amount contained in the contract.
For example, the purchase and sale contract is three ten thousandths; The processing contract is five ten thousandths; The property lease contract is one thousandth; If the right and license are taken, it will be 5 yuan per piece. ...
In addition, when the company is cancelled, the local tax department will verify the payment of capital stamp duty, lease contract stamp duty and account book stamp duty, and if they have not been paid, they will have to make up.