Business tax with a quota of 5% respectively; VAT: 3% for small-scale taxpayers; The general taxpayer of service-oriented enterprises is 6%; The general taxpayer in the transportation industry is 9%; Trade-producing general taxpayer 13%. Enterprise income tax is often divided into two types: audit collection and verification collection.
After all licenses of the new enterprise have been processed, basic deposit account will be opened in the relevant bank. Then, the legal person and accounting personnel hold relevant information to the tax office for the determination of enterprise taxes and fees.
The information that the new company needs to carry in tax examination and approval.
1. Contact information of legal person, actual operator and financial personnel
2. Account books (tax stamps need to be affixed and cancelled)
3. Bank account number, bank license
4. Business premises lease agreement (stamp duty is required, generally 0.5 ‰ of the registered capital, and the purchase of relevant stamp duty can be handled by your part-time accountant), real estate license, rent invoice and rent business tax bill.
5. Stamp voucher
6 financial personnel employment contract, accounting certificate
7. Copy of industrial and commercial, tax and enterprise code certificate
Online processing flow of approved tax
1. Baidu search logs in to the electronic tax bureau, enters the home page and clicks I want to do tax-comprehensive information declaration module.
2. Enter the identity information report-a tax (fee) identification module.
3. Click "Fill in the Form" to fill in the tax confirmation form, save it in the business project questionnaire after completion, and fill in the corresponding columns.
4. After saving the form, please note that if the attachment materials are not uploaded, you need to click "Add Attachment", select the file, click "Start Uploading", and click "OK" after uploading successfully.
5. After the attachment is uploaded successfully, "Your application has been submitted successfully, please check the approval results of the tax authorities in time" will be displayed.
Legal basis:
People's Republic of China (PRC) tax collection management law
Article 8
Taxpayers and withholding agents have the right to know the provisions of national tax laws and administrative regulations and information related to tax payment procedures from the tax authorities.
Taxpayers and withholding agents have the right to ask the tax authorities to keep their information confidential. The tax authorities shall keep the information of taxpayers and withholding agents confidential according to law.
Taxpayers have the right to apply for tax reduction, exemption and refund according to law.
Taxpayers and withholding agents have the right to make statements and defend the decisions of tax authorities; Enjoy the right to apply for administrative reconsideration, bring an administrative lawsuit and claim state compensation according to law.
Taxpayers and withholding agents have the right to sue and report the illegal acts of tax authorities and tax personnel.
Article 15
Enterprises, branches engaged in production and business operations, individual industrial and commercial households and institutions engaged in production and business operations established by enterprises in other places and places (hereinafter referred to as taxpayers engaged in production and business operations) shall, within 30 days from the date of obtaining business licenses, report to the tax authorities for tax registration with relevant documents. The tax authorities shall register the declaration on the day it is received and issue a tax registration certificate.
The administrative department for industry and commerce shall regularly notify the tax authorities of the registration and issuance of business licenses.
The scope and methods for taxpayers other than those specified in the first paragraph of this article to register tax and withholding agents to register tax withholding shall be stipulated by the State Council.