(1) After obtaining the business license, the taxpayer shall apply to the competent tax authorities for tax registration in accordance with regulations, and the tax authorities shall issue tax registration certificates.

(2) After tax registration, taxpayers shall determine the competent tax collectors, accountants and tax collectors.

(3) Taxpayers purchase and use invoices according to the provisions of the invoice management system, and establish an internal invoice management system.

(4) Taxpayers shall truthfully declare and pay taxes to the competent tax authorities on schedule, and submit relevant statements and materials as required.

(5) Taxpayers shall pay the tax payable to the state treasury on schedule within the prescribed time limit.

(six) taxpayers in accordance with the requirements of the tax authorities, tax self-examination, and have the obligation to accept regular or irregular inspection by the tax authorities.

What is the minimum wage for tax payment? The threshold is set at 5000 yuan per month. The new tax law stipulates that the comprehensive income of individual residents, after deducting expenses of 60 thousand yuan from their income in each tax year, plus the balance after special deduction, special additional deduction and other deductions determined according to law, is taxable income.

Calculation of employee assessment tax

The calculation formula of payroll tax is:

Taxable amount = (salary income-"five insurances and one gold"-deduction) × applicable tax rate-quick deduction.

The tax threshold is 5000, and the calculation method of excess progressive tax rate is as follows:

Tax amount = monthly taxable income * tax rate-quick deduction

Actual salary = salary payable-four gold-tax payment

Monthly taxable income = (salary payable-four gold) -5000

Deduction standard: individual tax is calculated according to the threshold standard of 5000 yuan/month.

Employees should implement the 7-level progressive personal income tax rate table.

Personal income tax payable = taxable income × applicable tax rate-quick deduction

The deduction standard is 5000 yuan/month (officially implemented from the date of 2065,438+08, 10, 1) (applicable to wages and salary income).

When the monthly salary of the year-end bonus is higher than 5,000 yuan, the pre-tax deduction method of the year-end bonus is: year-end bonus * tax rate-quick deduction, and the tax rate is/12 as the corresponding tax rate of "taxable income".

When the monthly salary is less than 5000 yuan, the year-end bonus personal income tax = (year-end bonus -(5000- monthly salary)) * tax rate-quick deduction, and the tax rate is year-end bonus -(5000- monthly salary) divided by 12 as the corresponding tax rate of "taxable income".

Tax calculation method of manuscript remuneration. The income from remuneration for writing refers to the income obtained by individuals from publishing their works in books, newspapers and periodicals. Income from royalties shall be taxed on a per-time basis, with a proportional tax rate of 20% and a reduction of 30% according to the taxable amount. For example, the salary of an employee is 4,000 yuan, and the tax payable is 40 yuan.

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