Taxes I. Value-added tax
This kind of tax is suitable for ordinary taxpayers. On a small scale, special VAT invoices cannot be used, only ordinary VAT invoices can be issued, and the input tax cannot be deducted.
At present, small-scale taxpayers do not have to pay VAT if their quarterly sales do not exceed 90,000, but they can not declare zero if they do not reach 90,000. Because zero declaration can only be declared without any sales, once there is sales, tax returns should be made according to the actual sales and labor conditions.
Taxes II. Enterprise Income Tax
Only sole proprietorship enterprises and partnership enterprises are not required to pay enterprise income tax, and other enterprises are required to pay enterprise income tax at the rate of 25% on the basis of profits. Among them, high-tech enterprises only need to pay 15%, and small low-profit enterprises with annual income below 500,000 only need to pay 10%.
Taxes III. Individual income tax
Many friends who don't start a company think of salary as soon as they see this tax. In fact, personal salary is only a collection scope of individual tax, mainly for individual industrial and commercial households, income from production and operation of individual industrial and commercial households, income from contracted operation and lease of enterprises and institutions, income from labor remuneration, dividends and so on. Therefore, this tax is like the enterprise income tax of the enterprise for the self-employed.
Taxes V. Stamp Duty
This tax is an adjustment tax, and not all signed contracts have to be paid. According to the relevant regulations, only the vouchers listed in the tax items and tax rates table and other vouchers determined by the Ministry of Finance need to be taxed, based on the amount in the contract. Under normal circumstances, when the company cancels, the local tax will verify the payment of stamp duty on capital, lease contracts and account books, and those that have not been paid need to be paid back.
Taxes IV. Surtax
This tax includes urban maintenance and construction tax, education surcharge and local education surcharge. The first is that each city has a different tax rate, and it should be calculated according to the value-added tax paid; The second and third types can be exempted for taxpayers whose quarterly sales do not exceed 300,000.
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