Do I have to pay the bus fare when I check out? I have to pay taxes by issuing invoices.
Do I have to pay taxes on the transportation and processing fees of enterprise products? Of course, transportation and processing fees are taxable.
Who are you handling this for? Generally speaking, the trustee pays taxes.
Do I have to pay tax on transporting fruit? 1. If it belongs to the transportation industry, you have to pay business tax. The business tax belongs to the transportation industry, and the tax rate is 3%, which is the same as the above answer.
2. If you mainly use it for your own sales, the tax law calls this situation mixed sales, so you should take the payment and transportation expenses you have obtained as sales and collect them according to the value-added tax. The specific tax rate depends on the situation of your enterprise. Because the tax rate of agricultural products is low, there are three possibilities: general taxpayer 13%, small-scale taxpayer commercial: 4%, small-scale taxpayer non-commercial: 6%!
Do I need to pay taxes to reduce my holdings? How much do you need to pay? Do I have to pay taxes on cashing in stocks? There is no capital gains tax in China, that is to say, there is no need to pay any tax on the profits gained in the stock market because of the price increase. Of course, stamp duty and handling fee are still necessary.
Does transport invoice need to pay taxes on the purchase quota? Now it's all computer invoicing. Please check with the local tax authorities to see if it is true.
Do I have to pay taxes when I open a grocery store? How to pay taxes is necessary. Grocery stores belong to individual industrial and commercial households and are generally approved for collection. The local tax authorities will work out a tax rate for you. After that, you can declare it through the internet.
Provided by Suzhou Boyi Zhida
Do I have to pay hospitality tax? Hospitality is a period expense, which is related to profits and involves the payment of enterprise income tax. According to the nature of the company, the entertainment expenses that can be deducted before tax are calculated according to a certain proportion of operating income. The excess needs to be adjusted at the end of the year and cannot be deducted before income tax.
On the pre-tax deduction ratio of business entertainment expenses
Article 43 of the Regulations for the Implementation of the Enterprise Income Tax Law stipulates that business entertainment expenses incurred by an enterprise related to production and business activities shall be deducted according to 60% of the amount incurred, but the maximum amount shall not exceed 5‰ of the sales (business) income of that year.
The old tax law has different provisions on the income tax expenses of hospitality for domestic and foreign-funded enterprises. Entertainment expenses of domestic-funded enterprises are deducted according to the size of net sales. Guo Shui Fa [2000] No.84 stipulates that business entertainment expenses directly related to taxpayers' business can be deducted according to the facts within the following proportions: annual net sales (business) income/kloc-0.5 million yuan or less, not exceeding 5 ‰ of annual net sales (business) income; If the annual net sales (business) income exceeds 6,543,805 yuan, it shall not exceed 3‰ of the annual sales (business) income. Foreign-funded enterprises are divided into two categories, and a certain proportion of quotas are determined according to the size of net sales (industrial manufacturing, planting and breeding, commerce, etc.). ) and total operating income (construction and installation, transportation, finance, insurance, services and other industries). The Detailed Rules for the Implementation of the Income Tax Law for Enterprises with Foreign Investment and Foreign Enterprises stipulates that enterprises should have accurate records or vouchers for social entertainment expenses related to production and operation, and they should be allowed to be charged as expenses within the following limits: if the annual net sales amount is less than 6,543,800 yuan, it should not exceed 5 ‰ of the net sales amount; The part with annual net sales exceeding150,000 yuan shall not exceed 3‰ of net sales. If the total annual business income is less than 5 million yuan, it shall not exceed10 ‰ of the total business income; The part of the total annual business income exceeding 5 million yuan shall not exceed 5‰ of the total business income.
On the Pre-tax Deduction Base of Business Hospitality
Considering that it is difficult to distinguish business entertainment expenses from personal consumption, in order to strengthen management and learn from international experience, Article 43 of the Regulations for the Implementation of the Enterprise Income Tax Law stipulates that business entertainment expenses incurred by enterprises related to production and business activities shall be deducted according to 60% of the amount incurred, but the maximum amount shall not exceed 5‰ of the sales (business) income of that year. In other words, enterprises should bear at least 40% of business entertainment expenses. This is an important change in the new tax law.
According to the old tax law, domestic-funded enterprises determine different deduction ratios according to the net sales (business) income150,000 yuan; The net sales income of foreign-funded enterprises is150,000 yuan, and the total business income is 5 million yuan. Regarding the determination of income, the Detailed Rules for the Implementation of the Provisional Regulations on Enterprise Income Tax clearly points out that income from production and operation refers to income obtained by taxpayers from major business activities, including sales of goods (products), provision of labor services, operating income, settlement of project prices, industrial operating income and other operating income.
The Notice of State Taxation Administration of The People's Republic of China on Revising the Tax Return of Enterprise Income Tax (Guo Shui Fa [2006] No.56) further clarifies that since July, 2006, the Tax Return of Enterprise Income Tax (for Trial Implementation) stipulates that the calculation base for deducting expenses such as advertising fees, business entertainment fees and business promotion fees is the sales (business) income in the main return table. Sales (business) income consists of three parts: main business income, other business income and deemed sales income that should be recognized as current income according to tax regulations. The main business income is the net amount after deducting other discounts and sales returns. Cash discounts in taxpayers' business activities are included in financial expenses, and other discounts and sales returns are reflected in the main business income in net amount. Sales (business) income is the income confirmed by accounting laws and regulations, and is not considered as sales income. At the same time, the document stipulates that other income includes non-operating income calculated according to the accounting system, as well as debt restructuring income, donated assets, asset appreciation and other income that should be recognized in the current period according to tax regulations.
According to the regulations, the sales (business) income is the number declared by the taxpayer, not the number confirmed by the tax authorities after inspection. The income of the tax authorities should be filled in the tax adjustment increase, which cannot be used as the base for calculating entertainment expenses.
Do I have to pay tax on the packing fee? Accounting, packaging materials belong to low-value consumables. General packaging materials are sold together with products, and the payment for packaging materials is the packaging fee. But it depends on whether the products they package are value-added tax or consumption tax, and the packaging fees are also subject to value-added tax and consumption tax. Packaging sold together with beer and yellow wine is not subject to consumption tax.
(1) If the packaging is "sold" together with taxable consumer goods, whether the packaging is priced separately or not, and no matter how it is accounted for in accounting, it should be included in the sales of taxable consumer goods to collect consumption tax.
(2) Under normal circumstances, consumption tax is not levied on deposits.
(3) The overdue parcel deposits and deposits collected in excess of 1 year are included in the sales of taxable consumer goods, and the consumption tax is levied according to the applicable tax rate of "taxable consumer goods".
(4) The packaging deposit of alcoholic products, regardless of whether the deposit is refunded or not, and no matter how it is accounted for in accounting, should be incorporated into the sales volume and pay the consumption tax.
(five) packaging and taxable consumer goods are sold at a fixed price, and the deposit is collected separately and not returned within the prescribed time limit, and the consumption tax is levied on the sales of taxable consumer goods.
Do I have to pay taxes to inherit the property? How to calculate the inheritance tax? Whether it is legal inheritance, testamentary inheritance or other forms of inheritance, it needs to be notarized, and the notarization fee of 2% of the market value of the property and the evaluation fee of 6 ‰ are paid! The current policy is to pay deed tax! (The previous policy was that legal heirs did not have to pay deed tax, while non-legal heirs had to pay deed tax! ), as well as transaction fees, registration fees, lottery fees! Inheriting real estate: the taxes and fees for inheriting and selling houses are basically the same as those for buying and selling, except for personal income tax. Personal income tax is divided into: (1) If personal income tax is generated for non-family only housing, it should be noted that there must be * * (Changning) at that time. If it is lost, evaluation is not allowed. If it is lost, it will be calculated according to the difference of 20% of the original value (business tax assessment confirms that personal income tax is not recognized at the time of inheritance, and personal income tax must be levied according to the difference of 20% for inherited houses) (2) The only family house exceeds 5%.