The decoration company belongs to the service industry, and the main tax is business tax, which is paid according to the approved tax payment method: (paying local tax).
1, main tax: pay 3% business tax according to income.
2. Additional taxes and fees
(1) Urban construction tax shall be paid at 7% of the business tax (5% in the county, 0/%in the township);
(2) The education surcharge is paid at 3% of the business tax;
(3) The local education surcharge is paid at 2% of the business tax;
(4) There are also reclamation fees and water conservancy construction funds calculated by provinces according to their operating income.
3. Pay 20% personal income tax according to the distributed dividends.
4. Pay enterprise income tax at 25% of the profits.
5. In addition, there are property tax (65438+ 0.2% of the original value), land use tax, stamp duty and automobile transportation tax.
What is the corporate income tax rate of forestry? If the income is below 30,000 yuan, the tax rate is18%; If the income is 3-65438+ million yuan, the tax rate is 27%; The tax rate of 33% is applicable to more than 654.38+10,000 yuan.
The enterprise income tax rate is the quantitative relationship or ratio between the enterprise income tax payable and the tax base. It is also an important indicator to measure the negative level of corporate income tax in a country and the core of corporate income tax law.
The income tax rate of enterprises is legal, and the higher the income tax rate, the less the net profit. There are two income tax rates in China. One is the income tax rate of 33% for general enterprises, that is, 33% of the total profits should be turned over to the state finance as tax; The other is the preferential tax rate for foreign-funded enterprises and some high-tech enterprises, and the income tax rate is 15%. When the operating conditions of enterprises are equivalent, the enterprises with lower income tax rate have better operating benefits.
What is the income tax rate of software enterprises in 2008? The new income tax rate is 25%.
1 What is the general corporate income tax rate? The corporate income tax rate is 25%. The original Provisional Regulations on Enterprise Income Tax stipulated that the enterprise income tax rate was 33%, and there were two preferential tax rates. The annual taxable income of 30,000-654.38+10,000 yuan is 27%, and the taxable income of less than 30,000 yuan is 18%. The tax rate of high-tech enterprises in special zones and high-tech development zones is 15%. The income tax rate of foreign-funded enterprises is 30%, and there is 3% local income tax. The new income tax law stipulates that the statutory tax rate is 25%, which is the same for domestic and foreign-funded enterprises. The number of high-tech enterprises that need to be supported by the state is 15%, that of small-scale low-profit enterprises is 20%, and that of non-resident enterprises is 20%. 2. The corporate income tax rate of general taxpayers is 25%. 3. Corporate income tax rate of small-scale taxpayers: (1) VAT is classified into general taxpayers and small-scale taxpayers. For small-scale taxpayers, the VAT rate is 4% for businesses and 6% for industries. (2) On June 5438+1 October 20081,after the promulgation of the new enterprise income tax law, the income tax of domestic and foreign-funded enterprises was unified at 25%. (3) The taxes to be reported by the national tax are mainly value-added tax, income tax and consumption tax. (4) Urban construction and education surcharge = turnover tax (including value-added tax, business tax and consumption tax) *(7%+3%)(5) The business tax rate varies according to industries: transportation, construction, post and telecommunications, culture and sports, and the tax rate is 3%; Service industry, sales of real estate, transfer of intangible assets, the tax rate is 5%. (6) Stamp duty is mainly paid when the contract is involved, and the tax rate is different for different contracts (see the tax law for details). Housing lease involves business tax (the rent generally includes business tax, which is paid by the lessor) and stamp duty.
What is the corporate income tax rate in Handan County? The enterprise income tax rate shall be formulated by the state and shall be handled in accordance with the unified provisions of the state. The statutory rate of enterprise income tax is 25%.
What is the current corporate income tax rate in Xiamen? Like the whole country, the tax rate is 25%, and that of small and low-profit enterprises is 20%.
What is the corporate income tax rate? What is the export tax rebate rate of iron and steel enterprises? The corporate income tax rate depends on where your company belongs, and it should be 33% in the mainland now. When the two taxes are combined, it will be 25%. Special economic zones will be 15%. The tax refund rate can be found on the website of chinatax.gov, State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), and there is "Export Tax Refund Rate Inquiry" in the "Online Inquiry" on the left.
What is the corporate income tax rate after immigration to Singapore? What is the current tax rate in Singapore?
The corporate profits tax rate is as high as S $300,000, with a tax rate of 8.5%.
The profit tax rate of enterprises above S $300,000 is 17%.
The accumulated capital gains tax rate of the Company is 0%.
The after-tax profit tax rate (dividend) distributed to shareholders is 0%.
The tax rate for income from foreign sources not brought into Singapore is 0%.
The tax rate of income from foreign sources brought into Singapore is 17%.
Singapore's Ministry of Finance has been lowering the tax rate, and there is no policy of raising the tax rate at all. In the future, Singapore will continue to promise that this tax reduction measure will narrow the gap between Singapore and Hong Kong, so as to make Singapore the best center for large and small enterprises in the world. In order to get better treatment for people who have lost their jobs and avoid economic deterioration, attracting investment has always been the most concerned issue in Singapore.
After Singapore immigrated, not only the corporate income tax rate is low, but also the personal income tax rate is very low, so there is a lot of room for development in Singapore at present.
What is the corporate income tax rate of microfinance companies? The corporate income tax rate of microfinance companies is 25%. Business tax of small loan companies (business tax has been increased), urban construction, education surcharge and local education surcharge are unified nationwide.
How do I know what corporate income tax rate listed companies pay? If you want to know the corporate income tax rate paid by listed companies, you can look at the notes to the financial statements, which have detailed instructions. The enterprise income tax rate is the quantitative relationship or ratio between the enterprise income tax payable and the tax base. It is also an important indicator to measure the negative level of corporate income tax in a country and the core of corporate income tax law.
The income tax rate of enterprises is legal, and the higher the income tax rate, the less the net profit. There are two income tax rates in China. One is the income tax rate of 25% for general enterprises, that is, 25% of the total profits should be turned over to the state finance as tax; In addition, the tax rate of non-resident enterprises is 20%; Eligible small-scale low-profit enterprises are subject to a tax rate of 20%; The tax rate for high-tech enterprises that need key state support is 15%. When the operating conditions of enterprises are equivalent, the enterprises with lower income tax rate have better operating benefits.
explain
For example, an electrical appliance store has an annual operating income of 40 million yuan and sells 20,000 household appliances. The average purchase price of each household appliance is 1.500 yuan, the annual salary of employees is 1 10,000 yuan, the expenses such as house rental are 4 million yuan, and the business tax rate is 3%. Then the annual total cost of the electrical appliance store is:
Total cost = total purchase price of household appliances+employee salary+house rental fee =1500× 2+100+400 = 3,500 (ten thousand yuan)
Business tax = turnover × business tax rate =4000×3%= 120 (ten thousand yuan)
So the total profit of this electronics store is:
Total profit = operating income-cost-business tax
= 4000-3500- 120 = 380 (ten thousand yuan)
When the income tax rate is 33%, its net profit is:
Net profit = total profit ×( 1- income tax rate)
= 380× (1-33%) = 254.6 (ten thousand yuan)
When the income tax rate is 15%, its net profit is:
380×( 1- 15%)=323 (ten thousand yuan)
Obviously, when the income tax rate is low, the profits of enterprises will be great. For the same company, the after-tax profit when it enjoys the income tax rate of 15% is 26.84% higher than when it enjoys the income tax rate of 33%.