The method of filling in the total tax amount in the annual report of industry and commerce
In the annual report publicity? Total tax payment? Refers to the taxes actually paid to the tax authorities, including: value-added tax, business tax, consumption tax, urban construction tax, property tax, land use tax, vehicle and vessel use tax, enterprise and individual income tax, stamp duty, etc.
Basic taxes of tax amount in industrial and commercial annual report
1, value-added tax according to sales revenue 17%, 6% (applicable to general VAT taxpayers and small-scale production and processing taxpayers respectively);
2. Urban construction tax shall be paid at 7% of the value-added tax paid;
3. The education surcharge shall be paid at 3% of the value-added tax paid;
4. The local education surcharge is paid at 2% of the value-added tax paid;
5. Stamp duty: the purchase and sale contract shall be stamped at three ten thousandths of the purchase and sale amount; The account book shall be paid according to 5 yuan/book (when it is opened every year); Annual press? Paid-in capital? With? Capital reserve? Pay 5/10000 of the sum (in the first year, pay in full, and then pay in the annual increase);
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 shall be 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 amount for different models is different, XX yuan);
9. The enterprise income tax shall be paid according to the taxable income (adjusted profit) (within 30,000 yuan 18%, 27% from 30,000 yuan to100,000 yuan, and 33% from100,000 yuan);
10, withholding personal income tax on salary.
Except for the value-added tax and enterprise income tax (newly established enterprises in 2002 1 month 1 month), all the above taxes are declared and paid to the local taxation bureau.
The focus of the annual business report
Among these 1 1 sections, the most important ones are sections 3, 4, 5, 6, 8, 10 and1.If investors are very concerned about a listed company, the contents of these seven sections are required reading options. If it is a general concern, you can only look at the third, eighth and 1 1; If it is a simple browsing, just read part 3.
Can investors read the third part first? Main financial data and indicators? . In which we can see the most commonly used earnings per share, net assets per share and return on net assets. The above data can show the basic profitability of the company. One of these data is called? Net cash flow generated by operating activities per share? Investors should attach great importance to this indicator, which can reflect whether the company has really made profits in the course of operation.
There are many excellent companies in our market. Instead of paying dividends to investors, they often put forward financing plans. If we look closely, this index of such companies is often far from earnings per share, which means that the company is only rich on paper and has a lot of water in its profits.
Part four? Changes in share capital and shareholders? Can you find one? Total number of shareholders at the end of the reporting period? . You can also divide the number of tradable shares by the number of shareholders, and see the average shareholding of each shareholder, and you can also perceive whether there is a main activity.
Part eight? Board report? There are a number of small items, three of which must be seen:
1、? What is the company's financial situation? We can see the year-on-year growth rate of main business profit and total net profit, from which we can see the development trend of the company.
2. Investment of the company. Especially some new shares and sub-new shares, we should pay attention to the progress of their investment projects.
3, the new year's development plan, looking for the company's development plan whether there is a place consistent with market hotspots.
Part 11? Financial accounting report? , mainly including three statements: income statement, balance sheet and cash flow statement. The income statement will list operating expenses, management expenses and financial expenses (commonly known as three expenses). The internal management ability of the company can be investigated through the three fees, and the year-on-year change of the three fees can be compared with the growth rate of net profit. If the growth rate of the three fees is higher than the growth rate of net profit, it means that the management of the company needs to be strengthened.
Reading the annual report in the above way, a report 15 minutes can get a general idea, and some basic elements are also included. Investors may wish to give it a try.