Problem description:

I am an accountant in a wholly-owned enterprise. Our factory is a general taxpayer. I need to declare my personal income tax to the local tax in September. I don't know how to fill in the applicable tax rate.

Analysis:

Verification and collection is generally one of the methods of collecting enterprise income tax, and personal income tax is the first time I have seen this method.

The so-called approved collection is to calculate income tax according to various incomes (gains). If you file your tax returns electronically, it will be very simple. Just enter 1-9 months' total income, and other calculations will be automatically generated.

If you declare it manually, you have to calculate it yourself and fill it out yourself.

Individual income tax of a sole proprietorship enterprise = total income * industry income tax rate * individual income tax rate stipulated in the tax law.

The tax rate of each industry is approved by the tax bureau, and the tax rate of each industry is different. Our sales enterprise here is 7%

The individual income tax rate stipulated in the tax law is calculated by comparing the individual income tax rate table of individual industrial and commercial enterprises.

The key to the verification of income tax collection is the calculation of income, but the cost is not the key. Generally speaking, it is much easier than auditing and collecting income tax.