How to collect OEM fees and taxes

Accounting processing:

1. When receiving processed products

Debit: entrusted processing of goods< /p>

Debit: taxes payable - value-added tax payable (input tax)

Loan: payment for entrusted processing of goods

2. When processing costs are incurred

Debit: Production costs

Credit: Accounts payable/bank deposits, etc.

3. When carrying forward costs

Debit: Payment for entrusted processing of goods< /p>

Credit: production costs

4. When selling to the client

Debit: bank deposits/accounts receivable

Credit: others Business income

Credit: taxes payable - value-added tax payable (output tax)

5. When carried forward

Debit: other business costs< /p>

Borrow: Payment for entrusted processing of goods

Loan: Entrusted processing of goods

2. Direct conventional taxes for processing:

1. Value added Tax (the tax rate for small-scale taxpayers is 3%, and the tax rate for general taxpayers is 17%)

2. Urban construction tax (value-added tax + business tax + consumption tax) tax amount * applicable tax rate, the applicable tax here refers to tax payment The tax rate is 7% in the urban area where the person is located, the tax rate for large and medium-sized industrial and mining enterprises in counties, towns, and towns that are not in counties or towns is 5%, and the tax rate for large and medium-sized industrial and mining enterprises that are not in urban areas, counties, or towns is 1%

3. Education surcharge (VAT + business tax + consumption tax) tax amount * 3%

4. Local education surcharge (VAT + business tax + consumption tax) tax amount * 2%

5 , Water conservancy construction fund (accrued and paid at 0.1% of sales revenue)

6. Corporate income tax (total profit * 25%). The new income tax law stipulates that the statutory tax rate is 25%, which is the same for domestic-funded enterprises and foreign-funded enterprises. High-tech enterprises that need key support from the state are 15%, small and low-profit enterprises are 20%, and non-resident enterprises are 20%.

7. Stamp tax is 0.3‰ based on the purchase and sale amount. How to charge labor fees as tax?

It is illegal to inflate labor fees to offset costs and underpay corporate income tax, and you will have to bear the risks of tax laws. Responsible. How to calculate taxes on celebrity appearance fees?

It belongs to remuneration for labor services. It should be deducted at 20% and then taxed at 20%. If the income is more than 20,000 yuan, an additional tax will be added. How much is the consumption tax in 2014?

Consumption tax revenue is actually the tax-excluding income of your company. If you want to calculate consumption tax, it is the ratio of tax-excluding income * consumption tax. If you want to know the consumption tax rate in 2014, this needs to be determined according to the industry of your company. The following information is used as a reference:

Consumption tax rate table: 1. Cigarettes: per standard box (50,000 sticks) the fixed tax rate is 150 yuan; the tax rate for standard cigarettes (200 sticks) is 45% for cigarettes with an allocation price of more than 50 yuan, and the tax rate for less than 50 yuan is 30%; the tax rate for cigars is 25%; other imported cigarettes, handmade cigarettes, etc. Cigarettes, etc. are all subject to a 45% tax rate; cut tobacco is 30%.

2. Wine and alcohol: The tax standard per kilogram for grain liquor is: 0.5 yuan + ex-factory price × 25%; for potato liquor: 0.5 yuan + ex-factory price x 15%; for rice wine, the tax rate is 240 yuan per ton. ; The ex-factory price of beer is 250 yuan per ton for more than 3,000 yuan per ton, and 220 yuan per ton for less than 3,000 yuan; the tax rate for other wines is 10%; the tax rate for alcohol is 5%.

3. Cosmetics: The tax rate is 30%.

4. Skin care and hair care products: the tax rate is 8%. (5) Gold and silver jewelry: the tax rate is 5%, other jewelry and jade jewelry: the tax rate is 10%.

5. Firecrackers and fireworks: The tax rate is 15%.

7. Gasoline: The tax on unleaded gasoline is 0.2 yuan per liter, and the tax on leaded gasoline is 0.28 yuan per liter.

8. Diesel: tax of 0.1 yuan per liter.

9. Car tires: The tax rate is 10%.

10. Motorcycles: The tax rate is 10%.

11. Cars: The tax rates are 3%, 5% and 8% respectively. What is housing consumption tax?

The housing consumption tax everyone is talking about is actually a special real estate consumption tax. So what is housing consumption tax? The content includes both taxation on real estate speculators and taxation on high-end housing. This measure can minimize the profit from real estate speculation, thereby reducing the enthusiasm and motivation for real estate speculation, and making the supply and demand of commercial housing more reasonable.

Whether the housing consumption tax can "cool down" the high housing prices? Wang Binqing believes that if the real estate tax can be implemented, it will effectively increase the cost of holding a house for homeowners, which will curb speculation and investment. It will play a certain role in reducing the demand for home purchases and curbing the excessive rise in housing prices.

The State Council executive meeting held on the 14th proposed ten tasks that must be focused on at present, including "accelerating the research and formulation of tax policies that reasonably guide individual housing consumption."

House sales prices in 70 large and medium-sized cities increased by 11.7% year-on-year

Data released by the National Bureau of Statistics on the 14th showed that in March 2010, house sales prices in 70 large and medium-sized cities across the country increased by 11.7% year-on-year. The sales price of newly built residential buildings increased by 14.2% year-on-year, and the price of newly built commercial residential buildings increased by 15.9% year-on-year.

1. For real estate enterprises, if the price is higher than the normal taxable price (development cost + reasonable profit below 20), the tax rate is 0%; if the price is higher than the reasonable profit by 20% but lower than 50%, the tax rate is 0%. 10% of the price is levied. If it is higher than 50% but lower than 100%, 15% is applicable. If it is higher than 100% but lower than 200%, 25% is applicable. For the price higher than 200%, 35% is applicable.

2. For real estate speculators, if you sell your only family home, it will be tax-free for more than 5 years. If you sell the second home owned by the family, the tax rate will be 20%. If you sell more than 3 homes owned by the family, the tax rate will be 50%.

3. When an individual purchases a house, the tax rate is 0% for the first one in the family. For those who purchase two or more houses, the tax rate is 30%. (The above is a summary) At the same time, it is stipulated that 85% of the income from land purchase shall be turned over to the central treasury.

How much is the tax for materials and processing fees *** RMB 100,000

The tax for materials and processing fees *** RMB 100,000 is about more than 50,000 yuan, including national and local taxes. How to charge facade tax:

1. Taxes paid by buyers

1. Real estate transaction fee: 3 yuan/square meter.

2. House registration fee: 550 yuan/book (a cost of 10 yuan per certificate will be charged for each additional certificate).

3. Warrant stamp tax: 5 yuan/book.

4. Stamp duty: 0.05% of the property price.

5. Deed tax: transaction price (or appraisal price) × 3%.

2. Taxes paid by the seller

When the seller sells the store, regardless of its age, he must pay the following taxes:

1. Real estate transaction Handling fee: 3 yuan/square meter.

2. Stamp duty: 0.05% of the property price.

3. Land value-added tax: a. If an invoice for the first-hand house purchase can be provided, the land value-added tax = [transfer income - first-hand invoice price (plus 5% per year) - relevant taxes] × applicable tax rate. b. If you cannot provide an invoice for the initial purchase of a house, the land value-added tax = (transfer income - transfer income × 90%) × 30%.

4. Personal income tax: The actual levy is (transfer income - original value of the property - reasonable expenses) × 20%, and the approved levy is transfer income × 7.5% × 20%. Transfer income - original value of the property - reasonable expenses = personal net income.

5. Value-added tax and surcharge: a. If a home purchase invoice can be provided, it is (transfer income - starting invoice price) × 5.5%. b. If a hands-on invoice cannot be provided, the transfer income × 5.5% will be calculated. c. Taxes and fees are 5.56% of the difference

6. Land transfer fee: Commercial buildings are charged at 35% of the base land price at the grid point; For land, an additional 10% of the route price will be charged; for office buildings, 30% of the base land price of the grid point will be charged.

7. Land transfer fee deed tax: It is levied at 3% of the land transfer price. How to evaluate consumption tax from a tax statutory perspective?

Evaluate consumption tax from a tax statutory perspective (short answer )

Answer: In the overview of tax laws, consumption tax belongs to the category of turnover tax, which is only levied on the sales income or business income obtained by taxpayers in the production, circulation or service industries. It mainly plays a regulatory role in production, circulation or service industry. Consumption tax concept: a turnover tax levied on taxable consumer goods produced, commissioned for processing and imported within my country. Taxpayers: units and individuals engaged in the production, commissioned processing and import of taxable consumer goods (excluding gold and silver jewelry) in China. Tax items and tax rates: There are 14 current consumption tax items: tobacco, wine and alcohol, firecrackers and fireworks, cosmetics, precious jewelry and jade, golf balls and golf equipment, high-end watches, yachts, wooden disposable chopsticks, and solid wood floors , refined oil, automobile tires, motorcycles, cars and other commodities. Tax calculation method: 1. Ad valorem rate (tax base: sales including consumption tax but excluding value-added tax) 2. Specific quota. 3. Compound tax calculation based on quantity and price. What is the tax code for printing fees?

Please refer to the following code:

2010500000000000000

Other processing services

Refers to the processing of products other than rare earth smelting and separation Other processing services other than labor services, garbage disposal, sludge treatment and disposal services, sewage treatment services, and industrial waste gas treatment services. How much is the tax on labor costs for machine tool maintenance?

2020000000000000000 Repair and repair labor services Labor services refer to the business of being entrusted to repair damaged and non-functioning goods to restore them to their original condition and functions.