1, VAT
Partnership enterprises need to pay value-added tax when selling goods, providing labor services and selling intangible assets and real estate in China. Partnership taxpayers can be small-scale taxpayers or ordinary taxpayers. If the partnership is a small-scale taxpayer, the tax rate is divided into 3%( 1%) and 5% according to the taxable sales behavior, and the taxable amount is the product of the tax-free sales and the applicable tax rate. At the same time, the monthly taxable sales do not exceed150,000 yuan (for quarterly declaration, the quarterly taxable sales do not exceed 450,000 yuan), and the value-added tax is exempted.
If the partnership taxpayer is a general taxpayer, the tax payable is the difference between the output tax and the input tax, and the applicable tax rates are divided into 13%, 9%, 6% and zero tax rate.
2. Consumption tax
If the partnership produces, processes or imports taxable consumer goods, it also involves paying consumption tax. Taxable consumer goods are specifically divided into 15 tax items, including cigarettes, alcohol, high-grade cosmetics, precious jewels and jade, firecrackers and fireworks, refined oil, automobiles, motorcycles, high-grade watches, golf balls and equipment, and yachts. Disposable chopsticks, solid wood floor, battery, paint.
3. Surcharge tax
Additional taxes include urban maintenance and construction tax, education surcharge and local education surcharge. Additional tax is calculated and paid according to the actual value-added tax and the amount of additional tax.
4.stamp duty
A partnership enterprise shall pay stamp duty when it establishes, receives and uses the vouchers stipulated in the tax law in China. Taxable vouchers include signed purchase and sale contracts, processing contracts, property lease contracts, warehousing contracts, property insurance contracts, construction and installation engineering contracts, loan contracts, etc.
5. Property tax
If the partnership enterprise belongs to the property owner in non-rural areas (cities, counties, towns, industrial and mining areas), it should also pay property tax. According to whether the real estate enterprise is for its own use or rent, it is applicable to ad valorem tax or rent tax.
6. Travel tax
If a partnership has a vehicle or a ship, it shall pay taxes on an annual basis.
Legal basis: People's Republic of China (PRC) Tax Collection and Management Law.
Article 31 Taxpayers and withholding agents shall pay or remit taxes within the time limit prescribed by laws and administrative regulations or determined by tax authorities in accordance with the provisions of laws and administrative regulations.
Taxpayers who are unable to pay taxes on time due to special difficulties may, with the approval of the State Taxation Bureau and the Local Taxation Bureau of provinces, autonomous regions and municipalities directly under the Central Government, postpone paying taxes for a maximum of three months.
Article 32 If a taxpayer fails to pay the tax within the prescribed time limit and a withholding agent fails to pay the tax within the prescribed time limit, the tax authorities shall order him to pay the tax within the prescribed time limit, and impose a late fee of 0.5% of the overdue tax on a daily basis from the date of overdue payment.
Article 33 Taxpayers shall reduce or exempt taxes in accordance with the provisions of laws and administrative regulations.
Local people's governments at all levels, competent departments of people's governments at all levels, units and individuals who violate the provisions of laws and administrative regulations and make decisions on tax reduction or exemption without authorization are invalid, and the tax authorities will not implement them and report to the higher tax authorities.
Article 34 When collecting taxes, tax authorities must issue tax payment vouchers to taxpayers. When a withholding agent withholds or collects taxes, if a taxpayer requests the withholding agent to issue a certificate of withholding or collecting taxes, the withholding agent shall issue it.