1. What are the taxes payable?
1. National tax
National tax is the tax collected by government organizations at all levels through administrative means, mainly including corporate income tax, value-added tax, consumption tax, business tax, customs duties and other taxes. According to the law, enterprises pay taxes to local tax authorities on a monthly or quarterly basis, and the specific amount paid depends on the operating conditions of enterprises.
2. Local taxes
Local taxes refer to taxes and fees collected by local governments at all levels through administrative means, mainly including stamp duty, travel tax, property tax, land use tax, urban maintenance and construction tax, etc. Enterprises need to pay in accordance with the calculation method and tax rate stipulated by the local tax authorities.
3. Social insurance expenses
Social insurance expenses refer to social insurance premiums paid by enterprises for employees, including endowment insurance, medical insurance, unemployment insurance, maternity insurance, etc. Enterprises need to pay according to the tax rate stipulated by the local human resources and social security departments.
Second, how to calculate the tax payable?
1. National tax
The calculation method of enterprise income tax is: income tax = (payable income-deduction) × tax rate-quick deduction. The payable income is calculated in different ways according to the different income of enterprises, and the tax rate is jointly formulated by the state and local tax authorities, and varies according to the characteristics of the region and industry where the enterprises are located.
There are two main ways to calculate the value-added tax: full calculation and difference calculation. Enterprises need to take the value-added tax into account in their costs.
2. Local taxes
Enterprises need to pay in accordance with the tax rate and calculation method stipulated by the local tax authorities.
3. Social insurance expenses
Enterprises need to pay according to the tax rate stipulated by the local human resources and social security departments, and the specific calculation method is relatively simple.
Third, what problems should be paid attention to?
1. tax compliance
Enterprises need to abide by the types and calculation methods of tax payable stipulated by laws and regulations, and always pay attention to changes in tax policies, otherwise they may face risks such as fines or being included in bad credit records.
2. Financial soundness
While paying the taxes payable, enterprises need to pay attention to sound finance and budget management, so as not to affect their business risks.
3. Audit risk
Audit risk refers to whether the company's financial statements meet the requirements of relevant laws and regulations, and enterprises need to strengthen accounting work and do a good job in internal audit and external audit.
4. Calculation of depreciation and amortization of fixed assets of enterprises
When calculating the depreciation and amortization of fixed assets, enterprises also need to pay attention to the accurate calculation of corresponding expenses to avoid the adverse financial situation caused by subsequent adjustments.
Expand knowledge:
Tax payable is a problem that enterprises must face and solve, and enterprises need to understand relevant laws and regulations.