1. The business tax is paid at 5% of the service income provided;
2. Pay VAT according to the sales revenue of 17%, 6% and 4% (applicable to general VAT taxpayers, small-scale production and processing taxpayers and commercial enterprise taxpayers respectively).
3. Urban construction tax is paid at 7% of the sum of business tax and value-added tax;
4. Education surcharge is paid at 3% of the sum of business tax and value-added tax;
5. Local education surcharge is paid at 2% of the sum of business tax and value-added tax;
6. Stamp duty: the purchase and sale contract shall be sealed by three ten thousandths of the purchase and sale amount; Account books shall be paid according to 5 yuan/book (at the time of opening accounts every year); Pay in five ten thousandths of the sum of "paid-in capital" and "capital reserve" every year (pay in full in the first year and pay gradually thereafter);
7. Urban land use tax shall be paid according to the land area actually occupied (different places, XX yuan/square meter);
8. Property tax shall be paid at 70%* 1.2% of the original value of the own property;
9. Travel tax shall be paid by vehicle (different local regulations and different vehicle types have different tax amounts, XX yuan);
10. Pay enterprise income tax according to taxable income (adjusted profit) (within 30,000 yuan 18%, 27% from 30,000 yuan to 65,438+10,000 yuan, 33% from 65,438+10,000 yuan);
1 1, personal income tax is withheld and remitted on wages.
Except for value-added tax and enterprise income tax (June 65438+1 October1newly established enterprise), all the above taxes are declared and paid to the local tax bureau.
Question 2: How to calculate the tax payable of a limited liability company;
Business tax payable = service industry income * the tax rate is 5% (applicable to enterprises with service industry);
Value-added tax payable = commodity sales revenue (excluding tax) *3% (applicable to small-scale taxpayers);
Value-added tax payable = commodity sales revenue (excluding tax) * 17%- purchase amount (excluding tax) * 17% (applicable to general taxpayers);
Urban construction tax payable = VAT payable+business tax * 7%;
Education surcharge payable = VAT payable+business tax * 3%;
Local education surcharge payable = VAT payable+business tax *2% ((the collection standards vary from place to place, and some places do not collect it;
Income tax = total profit * the tax rate is 25%; (The income tax rate of qualified small and low-profit enterprises is 20%. Small-scale low-profit enterprises refer to enterprises engaged in industries that are not restricted or prohibited by the state and meet the following conditions: industrial enterprises, with annual taxable income of no more than 300,000 yuan, employees of no more than 100, and total assets of no more than 30 million yuan; Other enterprises, the annual taxable income does not exceed 300,000 yuan, the number of employees does not exceed 80, and the total assets do not exceed 6,543,800 yuan).
Personal income tax: withheld and remitted, regardless of whether the salary exceeds 3,500 yuan (4,800 yuan for foreigners), all employees must declare in full.
Personal income tax payable (the taxable amount calculated by an individual according to his salary income, the balance after deducting the tax-free "five insurances and one gold" and other items that should be borne by the individual, and then deducting the allowable deductible expenses of 3,500 yuan (4,800 yuan for foreigners) is the taxable income.
Personal income tax payable = taxable income * applicable tax rate-quick deduction.
Attachment: Individual income tax rate table (applicable to income from wages and salaries)
Attachment: Quick deduction of taxable income (%) for series months:
1, if the monthly tax payable does not exceed 1500 yuan, the tax rate is 3%, and the quick deduction is 0;
2. The tax rate is 4,500 yuan per month 1500 yuan. Quick deduction 105 yuan;
3. The monthly tax payable is more than 4,500 yuan to 9,000 yuan, and the tax rate is 20%. Quick deduction of 555 yuan;
4. The monthly tax payable is more than 9000 yuan to 35000 yuan, the tax rate is 25%, and the quick deduction is 1005 yuan;
5. The monthly tax payable exceeds 35,000 yuan to 55,000 yuan, and the tax rate is 30%, with a quick deduction of 2,755 yuan;
6. The monthly tax payable exceeds 55,000 yuan to 80,000 yuan, and the tax rate is 35%. Quick deduction of 5505 yuan;
7. The monthly tax payable exceeds 80? 00, the tax rate is 45%. Quick deduction 13505 yuan.
Note: The monthly taxable income mentioned in this table refers to the monthly income after deducting expenses of 3,000 yuan (4,800 yuan for foreigners) or the balance after deducting expenses according to the provisions of this Law.
Stamp duty (monthly report requires different places, or purchase when it occurs);
The units and individuals listed in the "Provisional Regulations on Stamp Duty in People's Republic of China (PRC)" who sign books and collect coupons are taxpayers of stamp duty and shall pay stamp duty in accordance with the provisions.
Table of tax items and rates
Tax item, tax rate or tax amount
Purchase and sale contract 0.3‰
Processing contract 0.5‰
0.5% of the contract for survey and design of construction projects
Construction and installation project contract 0.3‰
Property lease contract 1‰
Contract of carriage of goods 0.5‰
Warehouse contract 1‰
Loan contract 0.05‰
Property insurance contract 1‰
Technical contract 0.3‰
0.5‰...& gt& gt
Question 3: How does a limited liability company pay taxes? Basic tax
1. The business tax is paid at 5% of the service income provided;
2. Pay VAT according to the sales revenue of 17%, 6% and 4% (applicable to general VAT taxpayers, small-scale production and processing taxpayers and commercial enterprise taxpayers respectively).
3. Urban construction tax is paid at 7% of the sum of business tax and value-added tax;
4. Education surcharge is paid at 3% of the sum of business tax and value-added tax;
5. Local education surcharge is paid at 2% of the sum of business tax and value-added tax;
6. Stamp duty: the purchase and sale contract shall be stamped at three ten thousandths of the purchase and sale amount; Account books shall be paid according to 5 yuan/book (at the time of opening accounts every year); Pay in five ten thousandths of the sum of "paid-in capital" and "capital reserve" every year (pay in full in the first year and pay gradually thereafter);
7. Urban land use tax shall be paid according to the land area actually occupied (different places, XX yuan/square meter);
8. Property tax shall be paid at 70%* 1.2% of the original value of the own property;
9. Travel tax shall be paid by vehicle (different local regulations and different vehicle types have different tax amounts, XX yuan);
10. Pay enterprise income tax according to taxable income (adjusted profit): 18% applies to taxable income within 30,000 yuan (inclusive), 27% applies to taxable income between 30,000 yuan and 654.38+million yuan (inclusive), and 33% applies to taxable income above 654.38+million yuan.
1 1, personal income tax is withheld and remitted on wages.
Except for value-added tax and enterprise income tax (June 65438+1 October1newly established enterprise), all the above taxes are declared and paid to the local tax bureau.
Question 4: What taxes should I pay to start a limited liability company? Limited companies generally require the establishment of perfect accounting books, except for those that meet the requirements. How much tax to pay depends mainly on economic business; Those who meet the approved conditions can be levied according to the approved amount after application, but the specific approved amount is determined by the competent tax authorities in accordance with relevant laws and regulations and with reference to other factors. The minimum amount to be paid depends on the competent tax authorities! If it is not approved, the tax shall be paid as follows: 2. Tax standards for individual industrial and commercial households: 1, 17% VAT is levied on goods sold and 5% business tax is levied on other services provided. 2. At the same time, pay urban construction tax (7%) and education surcharge (3%) according to the sum of paid value-added tax and business tax. 3. There is also about 25% corporate income tax. 4. If the monthly income is less than 5,000 yuan, it shall be exempted from value-added tax or business tax, as well as urban construction tax and education surcharge. At the same time, it also involves small taxes such as property tax, value-added tax, urban construction tax, education surcharge and personal income tax.
Question 5: What taxes do limited liability companies pay for national tax and local tax? The national tax is mainly responsible for the collection and management of value-added tax and consumption tax, while the local tax is mainly responsible for the collection and management of business tax, personal income tax, various local taxes and fees, stamp duty and travel tax. Because national tax collection and management, national tax and local tax will collect and manage enterprise income tax, but each enterprise can only pay enterprise income tax in one place, either in national tax or local tax. Commercial enterprises are mainly engaged in sales business and mainly pay value-added tax. For general taxpayers, the basic tax rate is 17% (some commodities have preferential tax rates until they are tax-free), and the balance of the output tax in the current month after deducting the input tax is taxed; If the input tax is greater than the output tax, if there is no tax, the excess will be deducted until next month. If it is a small-scale taxpayer, the VAT rate is 3%. According to the sales income, the input tax incurred in purchasing goods cannot be deducted. Local taxes are mainly urban construction tax, education surcharge, personal income tax, stamp duty and so on. If the enterprise income tax is approved to be levied, the taxable income shall be calculated by directly multiplying the operating income by the levy rate and then multiplying it by the enterprise income tax rate of 25%.
Question 6: Is there a tax difference between a sole proprietorship company and a limited liability company? There is no difference.
Now the state has preferential tax policies for small and micro enterprises. If you want to enjoy this policy, you can enjoy preferential policies as long as it meets the needs of small and micro enterprises.
The threshold of value-added tax (business tax) for small and micro enterprises is that the monthly income is less than or equal to 30 thousand yuan, and no tax will be paid if it is not reached.
The annual invoice amount cannot exceed 800,000, otherwise the tax bureau will automatically transfer it to the general taxpayer. Then you won't enjoy the tax benefits.
Question 7: Can a limited liability company set a tax? If the financial situation of the enterprise is not perfect, the tax authorities may approve the collection.
Article 35 of the Tax Administration Law has the right to verify the tax payable under any of the following circumstances:
(a) in accordance with the provisions of laws and administrative regulations, there is no need to set up accounting books;
(two) in accordance with the provisions of laws and administrative regulations should be set up but not set up account books;
(3) destroying account books without authorization or refusing to provide tax payment information;
(four) although the account books are set up, the accounts are chaotic or the cost information, income vouchers and expense vouchers are incomplete, which makes it difficult to audit the accounts;
(5) Failing to file tax returns within the prescribed time limit due to tax obligations, and failing to file tax returns within the time limit ordered by the tax authorities;
(6) The tax basis declared by the taxpayer is obviously low without justifiable reasons.
The specific procedures and methods for the tax authorities to verify the tax payable shall be formulated by the competent tax authorities of the State Council.
Question 8: What is the difference between a joint stock limited company and a limited liability company in tax payment? There is no difference in taxation between a joint stock limited company and a limited liability company.
If you just want to register a one-person company, it is a wholly-owned enterprise, not a "joint-stock" company.
Some types of enterprises need investment.
Question 9: What's the difference between a partnership and a limited company in tax payment? The catering industry belongs to the service industry and pays business tax (and business tax surcharge: urban construction tax, education surcharge and income tax. I think it is better to operate in partnership, which is flexible and convenient. Generally speaking, the tax authorities regularly levy taxes on individual industrial and commercial households in partnership, that is to say, they will give you a month's tax payable according to the region, location, area and equipment. If the invoiced amount is less than the quota, the tax shall be paid according to the quota; If the invoice amount exceeds the quota, tax shall be paid according to regulations. Catering customers do not invoice much, and generally do not exceed the limit. Income and expenses are not easy to confirm, and income tax is generally approved and collected, which has a lot of room for expansion.