The total amount of taxes and fees paid in the cash flow statement MINUS the decrease (or increase) of taxes and fees payable in the balance sheet is the total amount of tax paid in the current period.
It should be noted that the cash flow statement does not list the details by tax type, so if you need to check the total tax amount of each tax type, you need to consult the statistical account book.
Related subjects are:
Taxes payable, business taxes and additional accounts, detailed accounts of management taxes in management expenses, detailed accounts of taxes in other business costs and income tax expenses.
Cumulative total tax payment refers to the total data of value-added tax 17%+ sales tax and surcharges 12%+ income tax 25%.
Basic taxes
1, value-added tax according to sales revenue 17%, 6% (applicable to general taxpayers of value-added tax and taxpayers of small-scale production and processing respectively) 2. Urban construction tax is paid according to 7% of paid value-added tax 3. Education surcharge is paid according to 3% of paid value-added tax 4. Local education surcharge is paid according to 2% of paid value-added tax 5. Stamp duty: the purchase and sale contract is paid according to three ten thousandths of the purchase and sale amount. Pay 0.5 ‰ of the sum of "paid-in capital" and "capital reserve" (pay in full in the first year, and then pay the annual increase). 6. Pay the urban land use tax according to the land area actually occupied (XX yuan/square meter varies from place to place). 7. Pay the property tax according to 70%x 1.2% of the original value of the own property. 8. Pay the vehicle and vessel tax according to the vehicle. XX vehicles) 9. Enterprise income tax shall be paid according to taxable income (adjusted profit) (within 30,000 yuan 18%, from 30,000 yuan to 10,000 yuan, 27%,10,000 yuan or more, 33%) 10, and personal income tax shall be withheld and remitted.
Legal basis: Law of the People's Republic of China on the Administration of Tax Collection
Article 8 Taxpayers and withholding agents have the right to know the provisions of national tax laws and administrative regulations and the information related to tax payment procedures from the tax authorities.
Taxpayers and withholding agents have the right to ask the tax authorities to keep their information confidential. The tax authorities shall keep the information of taxpayers and withholding agents confidential according to law.
Taxpayers have the right to apply for tax reduction, exemption and refund according to law.
Taxpayers and withholding agents have the right to state the decisions made by the tax authorities, and defend oneself law has the right to apply for administrative reconsideration, file an administrative lawsuit and claim state compensation.
Taxpayers and withholding agents have the right to sue and report violations of laws and regulations by tax authorities and tax personnel.
Article 28 The tax authorities shall collect taxes in accordance with the provisions of laws and administrative regulations, and shall not levy, stop levying, overpay, underpay, levy in advance, postpone collection or apportion taxes in violation of the provisions of laws and administrative regulations.
The taxable amount of agricultural tax shall be approved in accordance with the provisions of laws and administrative regulations.
Article 29 Except for tax authorities, tax personnel and units and personnel entrusted by tax authorities in accordance with laws and administrative regulations, no unit or individual may conduct tax collection activities.
Article 30 Withholding agents shall perform the obligation of withholding and collecting taxes in accordance with the provisions of laws and administrative regulations. The tax authorities shall not require units and individuals that have no obligation to withhold or collect taxes as stipulated by laws and administrative regulations.
Taxpayers may not refuse to withhold or collect taxes when withholding agents perform their obligations according to law. If the taxpayer refuses, the withholding agent shall promptly report to the tax authorities for handling.
The tax authorities shall, in accordance with the provisions, pay withholding agents the handling fees for withholding and collecting.
Article 31 Taxpayers and withholding agents shall pay or remit taxes within the time limit prescribed by laws and administrative regulations or determined by tax authorities in accordance with the provisions of laws and administrative regulations.
Taxpayers who are unable to pay taxes on time due to special difficulties may, with the approval of the State Taxation Bureau and the Local Taxation Bureau of provinces, autonomous regions and municipalities directly under the Central Government, postpone the payment of taxes for a maximum of three months.