2. The levy is levied according to the enterprise sales multiplied by the levy rate. Although there are problems with year-end settlement, if the calculated profit does not exceed the approved profit rate, there is no need to pay taxes. Generally speaking, sound accounts are not required.
Good and bad:
1, audit collection is suitable for enterprises that can accurately calculate profits and reasonably control various proportions. If the above points can be done well, the relative tax burden will be lower. But the management is strict.
2. The advantage of collection is that income tax is paid according to sales every quarter, and general tax management is lax.
Question 2: What does taxation usually mean? Take a closer look and compare.
1. General enterprise income tax calculation method:
Taxable income = total income-deductible item amount-non-taxable item income+increased item amount
Payable enterprise income tax = taxable income x applicable tax rate
2. Business households whose accounts are not perfect and cannot correctly calculate the taxable income should pay taxes by verifying the taxable income:
Income tax payable = taxable income x applicable tax rate
Taxable income = total income x taxable income rate or
Taxable income = cost /( 1- taxable income) × taxable income
3. There is also a simple binding method: (It is rarely used now)
Taxable income = total income × collection rate
Approved collection refers to the inability to accurately calculate income or refuse to provide tax-related information. That is to say, under the condition of not knowing the specific income, the tax payable is determined according to the tax amount of similar enterprises or other methods, and it is levied at the approved tax rate, which is applicable to enterprises that can correctly calculate income but cannot correctly calculate costs and expenses.
Final settlement means that income, costs and expenses can be correctly accounted for, and taxes can be collected through auditing. However, in order to put the tax into storage in full and on time, it should be paid in advance according to certain methods, and the final settlement will be made within a limited period after the end of the year.
Once the above three collection methods, namely, audit, verification and verification, are determined, they shall not be changed in the tax year of 1.
Tax avoidance depends on the specific situation and is not suitable for public discussion.
Question 3: What does it mean to tax the gold content of enterprises? What do you mean by tax?
Imposition is a way to validate a collection. The tax authorities pre-approve the taxable income rate of taxpayers according to certain standards, procedures and methods, and calculate and pay income tax according to the pre-approved taxable income rate.
According to the regulations of Shanghai tax authorities on tax administration of private enterprises, the annual sales of goods, production or provision of VAT taxable services and the wholesale and retail of goods with this as their main business are below 6.5438+0 million yuan; Engaged in the wholesale or retail of commodities with annual sales of less than 6,543,800,000 yuan; Engaged in providing business tax taxable services with an annual operating income of less than 500,000 yuan. Private enterprises that meet one of the above conditions may, with the approval of the tax authorities, collect enterprise income tax and personal income tax according to their sales or operating income.
How to calculate the tax?
The calculation formula is: current sales income of the enterprise (excluding tax) X0.3% (enterprise income tax 0.25%+ personal income tax 0.05%)= tax payable. The annual sales income of the investigated enterprise is 1 1, 887,732.41yuan, so the enterprise income tax with a tax rate of 0.25% is 2977.
If the enterprise follows the general tax payment model, its income tax is calculated as: total profit *33%= enterprise income tax.
The annual report of this enterprise is as follows: commodity sales revenue1438+0,887,788+0.
Less: sales discounts and discounts
The net income from commodity sales is1438+0,887,788+0.
Less: cost of goods sold10,241,78 1.23.
Operating expenses196,277.27
Commodity sales tax and surcharges16,950.96
The profit from commodity sales is 1, 432,722.95.
Plus: income from purchasing and selling on a commission basis
Other business income10,791.77.
Profit from main business 1, 443, 5 14.72.
Less: administrative expenses of 827,373.88.
Financial expenses 2, 189.49
Total profit 6 1395 1.35
If corporate income tax is calculated according to corporate profits *33%, the corporate tax burden is quite high. Therefore, it is very beneficial for enterprises to choose the tax payment method with tax.
Comparison between tax and general tax
1. The tax basis is different.
The taxable basis is the sales income of the enterprise (after deducting the value-added tax), so as long as the enterprise issues a VAT invoice, its invoice is the taxable basis.
The tax basis of general taxation is the profit of the enterprise, that is, the actual income after deducting costs and expenses from sales income.
2. The calculation method is simple.
The calculation with tax is very simple, that is, the sales revenue is multiplied by 0.3% after tax, and it is not necessary to calculate whether the enterprise is profitable.
Generally speaking, taxation is very complicated. Calculate the deductible items such as cost, management expenses and financial expenses of the enterprise, and the final actual profit of the enterprise is multiplied by 33% or 15% (for example, Pudong implements the preferential tax rate of 15%).
3. tax inspection is easy.
Under the general taxation mode, tax officials need to regularly check the accounts of enterprises, and check whether the enterprises list more expenses and less income to reduce profits, or make false declarations by concealing income without issuing invoices. Tax administrators and tax inspectors need to visit enterprises frequently for investigation. Enterprises will spend a lot of manpower and material resources to receive it, which is also very appropriate to cause emotional opposition between enterprises and tax authorities.
However, if the taxation mode is implemented, the tax collectors only need to closely monitor the invoice management, and then check the invoicing income of the enterprise regularly or irregularly. Tax authorities only need to prevent enterprises from concealing their income without issuing invoices, and do not have to pay attention to whether enterprises are profitable or not, and calculate whether they overstate their expenses or understate their income. It saves the energy of tax authorities to check and verify.
The practice of bringing taxes to benefit the country and the people is worth popularizing.
At present, China's private enterprises are booming and have become an important part of the important economic development of the national economy. Since private enterprises are owned by private investors, investors bear their own risks and are responsible for their own profits and losses. Therefore, it is inevitable for investors and operators to pay attention to enterprise development, reduce costs, improve efficiency, expand profits and pursue profit maximization. However, many investors resist paying taxes. & gt
Question 4: the difference between tax belt audit and tax belt audit; 20 points; Tax-included turnover; X rate.
X audit collection profit rate
Question 5: What does land tax mean? Every place has a local taxation bureau, and it just needs you to pay a certain amount of waste, which should be what it means.
Question 6: What does it mean to declare VAT by tax amount? This is an additional tax.
Urban construction tax (7%, 5%, 1% in three grades)
Education surcharge 3%
Local education surcharge 1% or 2%
Depending on local policies, there may be other surcharges.
Question 7: What does it mean to take a brand? Take a closer look and compare.
1. General enterprise income tax calculation method:
Taxable income = total income-deductible item amount-non-taxable item income+increased item amount
Payable enterprise income tax = taxable income x applicable tax rate
2. Business households whose accounts are not perfect and cannot correctly calculate the taxable income should pay taxes by verifying the taxable income:
Income tax payable = taxable income x applicable tax rate
Taxable income = total income x taxable income rate or
Taxable income = cost /( 1- taxable income) × taxable income
3. There is also a simple binding method: (It is rarely used now)
Taxable income = total income × collection rate
Approved collection refers to the inability to accurately calculate income or refuse to provide tax-related information. That is to say, under the condition of not knowing the specific income, the tax payable is determined according to the tax amount of similar enterprises or other methods, and it is levied at the approved tax rate, which is applicable to enterprises that can correctly calculate income but cannot correctly calculate costs and expenses.
Final settlement means that income, costs and expenses can be correctly accounted for, and taxes can be collected through auditing. However, in order to put the tax into storage in full and on time, it should be paid in advance according to certain methods, and the final settlement will be made within a limited period after the end of the year.
Once the above three collection methods, namely, audit, verification and verification, are determined, they shall not be changed in the tax year of 1.
Tax avoidance depends on the specific situation and is not suitable for public discussion.
Question 8: How much is the tax included? Why should I pay VAT? Whether your company is located in the countryside or not, the maintenance and construction tax of rural cities is 1% of the total payable value-added tax, consumption tax and business tax (the tax rate is 7% in urban areas, 5% in counties and towns, and 1% in rural areas according to the taxpayer's location). ) So you paid 92.84* 1%=0.93, the river fee was calculated as 1%, and the education surcharge was calculated as 3%. (According to the spirit of the State Council's emergency notice on the surcharge for education, the surcharge for education is 3% of the "three taxes" tax. )
Question 9: What does it mean for enterprises to levy enterprise income tax on a monthly basis? This should mean that the tax bureau requires some taxpayers to pay income tax in advance every month, and then settle it at the end of the year. If yes, monthly declaration, quarterly report and year-end settlement should be done together.