Cumulative total tax payment refers to the total data of value-added tax 17%+ output tax and additional tax 12%+ income tax 25%.
Basic tax
1, the value-added tax is 17% and 6% of the sales revenue (applicable to general VAT taxpayers and small-scale production and processing taxpayers respectively).
2. Urban construction tax shall be paid at 7% of the paid value-added tax.
3. The education surcharge shall be paid at 3% of the paid value-added tax.
4. The local education surcharge shall be paid at 2% of the paid value-added tax.
5. 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 0.5 ‰ of the sum of "paid-in capital" and "capital reserve" every year.
6. Urban land use tax shall be paid according to the land area actually occupied (it varies from place to place, XX yuan/square meter).
7. The property tax is paid at 70%* 1.2% of the original value of the own property.
8. Travel tax shall be paid according to the vehicle (the regulations vary from place to place, and the tax for different vehicle types is different, XX yuan).
9. Pay enterprise income tax according to taxable income (adjusted profit) (within 30,000 yuan 18%, 30,000 yuan to 654.38+10,000 yuan 27%, 654.38+10,000 yuan 33%).
10, personal income tax is withheld and remitted for wages.
Except for value-added tax and enterprise income tax (June 65438+1 October1newly established enterprise), all the above taxes are declared and paid to the local tax bureau.
Extended data:
Annual reporting system
On August 5, 20 14, Nanjing industrial and commercial bureau announced that Nanjing had taken the lead in piloting the online annual report system of enterprises in Jiangsu province since July 1 4, and nearly 22,000 market participants had successfully completed the publicity of online annual reports of enterprises in the first month.
Among the 22,000 market participants who have completed the online annual report on industry and commerce, there are more than 1 10,000 private enterprises, more than 800 foreign-funded enterprises, 73 farmers' professional cooperatives and about 1 10,000 individual industrial and commercial households. At present, there are about 500,000 market players in the city.
According to the regulations, all domestic-funded enterprises, foreign-funded enterprises, individual industrial and commercial households and farmers' professional cooperatives that obtained business licenses before 20131must complete the annual report on the industrial and commercial network before this year 12.
References:
Baidu Encyclopedia-Business License
References:
Baidu Encyclopedia-Total Tax Payment
References:
Baidu Encyclopedia-Enterprise Annual Report System