1, VAT
Its tax basis is the value-added amount of goods sold or services provided by enterprises. The value-added tax rate of small-scale taxpayers is generally 3%, and the specific tax rate may vary according to different regions and industries.
Small-scale taxpayers with monthly sales of 654.38+10,000 yuan (inclusive) are exempt from VAT. For small-scale VAT taxpayers, taxable sales income at the rate of 3% is applicable, VAT is levied at the reduced rate of 1%, and prepaid VAT items at the reduced rate of 1% are applicable.
Small-scale taxpayers who issue special invoices cannot enjoy the policy of exemption from value-added tax because the payee can deduct the value-added tax. So you can't enjoy the tax-free quota, but at the same time it will occupy the enterprise's value-added tax-free quota, because the income from issuing special invoices is also an integral part of the enterprise's sales.
2. Surcharge tax
From 2023 1 October 65438+ to February 20271,the resource tax (excluding water resource tax), urban maintenance and construction tax, property tax, urban land use tax, stamp duty (excluding stamp duty on securities transactions), farmland occupation tax, education surcharge and local education surcharge will be levied by half. Urban maintenance and construction tax, education surcharge and local education surcharge are VAT surcharges, and the actual tax rate is 6% after halving.
3. Enterprise income tax
The corporate income tax rate of small-scale taxpayers is generally 25%, but for qualified small-scale enterprises with low profits, they can enjoy certain preferential tax policies, such as reducing corporate income tax by 20%.
4.stamp duty
Stamp duty is a kind of tax levied on the behavior of signing books and obtaining legally effective certificates in economic activities. Small-scale taxpayers need to pay stamp duty at the prescribed tax rate when signing purchase and sale contracts, loan contracts and other documents. The stamp tax rate is low, but if it is not paid in time, it may have consequences such as late payment fees.
5. Personal income tax
If the small-scale taxpayer is a sole proprietorship or partnership, then investors need to pay personal income tax in accordance with the provisions of the Individual Income Tax Law. The tax basis of personal income tax is the taxable income after deducting relevant expenses from personal income.
abstract
Agency bookkeeping companies usually charge a certain basic service fee to cover the cost of providing basic services such as daily bookkeeping, preparing financial statements and handling tax returns for enterprises, and also provide a series of value-added services, such as financial analysis, tax planning and financial training.