How do I know what taxes the enterprise has to pay?
After the establishment of the enterprise, the taxes and tax items shall be approved according to the business scope of the enterprise. Once the approval in the system is completed, the enterprise shall declare on time within the prescribed reporting period.
How do I know what taxes the enterprise has to pay? We can log in to the electronic tax bureau to inquire, go to the home page and click "I want to inquire". After logging in, click "historical tax operation query", "identification management query" and "tax (fee) identification query" in turn to see all the taxes and specific tax rates approved by the company, and then you can know which taxes the company has to pay and what the tax rate is.
General enterprises will involve the following seven taxes: value-added tax, urban maintenance and construction tax, education surcharge, local education surcharge, stamp duty, personal income tax and enterprise income tax. Special industries will also involve consumption tax, resource tax, tobacco tax and so on.
How is the taxable income determined?
According to Article 5 of the Enterprise Income Tax Law of People's Republic of China (PRC), taxable income is the total income of an enterprise in each tax year, after deducting non-taxable income, tax-free income, various deductions and losses allowed to be made up in previous years.
It is concluded that taxable income = total income-non-taxable income-tax-free income-various deductions-losses in previous years.