1. How much is the tax on liquor strong>
Cigarettes and alcohol belong to commerce, and the main tax is 3% value-added tax, which is levied according to the method of tax verification: 1, the main tax payable: 1, and 3% value-added tax is paid according to income. 2. Additional taxes are paid to local taxes. Urban construction tax is paid at 7% of the paid value-added tax (5% for counties and towns and 1% for townships); 2. The education surcharge is paid at 3% of the value-added tax paid; 3. The local education surcharge shall be paid at 1% of the paid value-added tax. 4. VAT is levied in the sales process. If the seller is a general VAT taxpayer, the tax rate is 17% (but the actual tax burden is very low after the deduction of input tax, generally less than 3%), otherwise, it will be levied at 3%. Value-added tax should be converted from sales income to tax-free income when collecting taxes.
Second, what is tax planning strong>
Tax planning refers to a series of planning activities to achieve the goal of paying less taxes or delaying taxes by making prior arrangements for tax-related matters such as business activities or investment activities of taxpayers (legal persons or natural persons) before tax payment occurs, without violating laws and regulations (tax laws and other relevant laws and regulations). Tax planning for enterprises is conducive to saving enterprise costs, achieving the goal of maximizing profits, enhancing the competitiveness of enterprises and reducing legal risks.
Third, the advantages of tax planning strong>
Tax planning has the following five characteristics:
1, legality: tax planning can only be carried out within the scope permitted by tax laws;
2. Planning: planning and arranging work before tax payment occurs;
3. Purpose: The purpose of tax planning is to reduce the corporate tax burden;
4. Risk: tax planning may not achieve the expected results;
5. Professionalism: Tax planning needs to be planned by financial or professional accountants.