A sole proprietorship enterprise only needs to pay VAT.
A sole proprietorship enterprise only needs to pay value-added tax, personal business income tax and additional tax, and personal business income tax can enjoy the approved collection, with the approved tax rate of 0.6% and the comprehensive tax rate of 1.66%. The invoice amount is limited to 5 million, and there is a notice of approval issued by the tax bureau, which shows the approved collection in the tax system.
Two, a sole proprietorship enterprise approved levy approved example
For example, the annual turnover of a service company is 5 million yuan, and the cost is10 million. Normal need to pay:
VAT: 5 million * 6% = 300,000.
Additional tax: 300,000 *6= 1.8 million.
Enterprise income tax: (5 million-1million) * 25% =1million.
If the shareholder dividends are added: (5 million-13 1.8 million) * 20% = 736,300.
The total tax amount is: 300,000+1.8 million+1000,000+736,300 = 2,054,300.
The tax rate reached 40%. After planning by using the current preferential tax policies, it is necessary to pay taxes: 5 million *1.66% = 83,000 yuan. Enterprises directly and reasonably saved taxes197.130,000.
legal ground
According to Article 14 of the Regulations for the Implementation of the Individual Income Tax Law of the People's Republic of China (revised draft for comments), if individual industrial and commercial households, sole proprietorship enterprises, partnerships and individuals engage in other production and business activities and fail to provide complete and accurate tax payment information, their taxable income can be verified by the competent tax authorities. Accordingly, the collection methods of business income can be divided into two categories: audit collection and verification collection, which can be verified.
(1) Regular quota collection is mainly applicable to individual industrial and commercial households with small scale of production and operation, which can't meet the standard of setting account books as stipulated in the Interim Measures for the Administration of Establishing Account Books for Individual Industrial and Commercial Households, as well as eligible individual enterprises and partnerships.
(2) The collection of approved taxable income rate is mainly applicable to individual industrial and commercial households, individual enterprises and partnerships that cannot accurately calculate taxable income, but can accurately calculate total income or cost and expenses.
(3) the approved rate of collection, that is, directly according to the taxpayer's income, multiplied by the approved rate of collection, the specific rate of collection varies with regions and industries.