What taxes do enterprises need to pay each year? How much is the tax rate?
Taxes that need to be paid in the national tax are: value-added tax, and the general taxpayer's tax rate is divided into basic tax rate 17% and low tax rate 13% (different tax items have different tax rates). The collection rate of small-scale taxpayers is 6% (industrial processing and repair industry) and 4% (business).
The basic tax rate of enterprise income tax (enterprise income tax registered since June 65438+1 October 20021) is 33%. If the annual taxable income is less than 30,000 yuan (including 30,000 yuan), it will be levied at the rate of 18%. For enterprises with an annual taxable income of 30,000 to 6,543.8 million (including 6,543.8 million), the tax rate is 27%.
Taxes that need to be paid in local tax are:
Taxes attached to value-added tax: urban construction tax, education surcharge and other local surcharges (the tax rates vary in different regions, generally 7%, 5%, 3%, 1%, etc.). ).
In addition, it may also involve stamp duty, travel tax, property tax, land use tax, etc.
If the enterprise is involved in the business of business tax items, it also needs to pay business tax in local tax.
The tax rate of business tax is:
1. The tax rate applicable to service industry, transfer of intangible assets and sale of real estate is 5%.
The tax rate of 2.3% is applicable to basic industries such as transportation, construction, post and telecommunications, culture and sports, and industries that encourage development.
3. Implement a uniform tax rate of 20% for the entertainment industry.
Related knowledge: the conditions for the identification of general taxpayers of value-added tax
Enterprises that have gone through tax registration and whose annual VAT sales amount reaches the following standards shall apply to the competent tax authorities for the identification of general VAT taxpayers.
(1) Taxpayers who are engaged in the production of goods or provide processing, repair and replacement (hereinafter referred to as taxable services), and taxpayers whose main business is the production of goods or the provision of taxable services, and also engage in the wholesale or retail of goods, with annual taxable sales of more than 6,543,800 yuan;
(2) The annual taxable sales of taxpayers engaged in the wholesale or retail of goods is more than 6,543,800 yuan. Small-scale enterprises that have gone through tax registration, whose annual sales do not meet the quantitative standards stipulated in the preceding paragraph, and whose accounting is sound, can accurately calculate the output tax, input tax and tax payable according to the requirements of the accounting system and tax authorities, can apply to the competent tax authorities for the procedures for the identification of general taxpayers of value-added tax. Self-employed individuals who have gone through tax registration and whose annual value-added tax should meet the prescribed standards can accurately calculate the output tax, input tax and tax payable according to the requirements of the accounting system and tax authorities, and can apply to the competent tax authorities for general taxpayer identification procedures. Where the taxpayer's general branch implements unified accounting, and the annual taxable sales of its general branch reaches the quantitative standard, but the annual taxable sales of its branches do not reach the quantitative standard, its branches may apply for the identification procedures of general VAT taxpayers. Taxpayers whose newly established enterprises engaged in the production of goods or providing taxable services have a registered capital of more than 400,000 yuan, and those engaged in the wholesale or retail of goods have a registered capital of more than 600,000 yuan, should go through the procedures for the identification of general taxpayers at the same time of tax registration. After one year of actual production and operation, they should deal with it according to the actual situation.