The calculation formula of enterprise income tax is: taxable income × tax rate-tax relief-tax credit. Taxable income = total annual income-deductible items. The total income includes seven aspects: production, business income and property transfer income. The items allowed to be deducted include: costs, expenses, taxes, losses and other expenses.
Do individual industrial and commercial households have to pay taxes?
Self-employed individuals must pay taxes when they register to open a shop. If the monthly business volume does not exceed 20 thousand, it shall be exempted from value-added tax and enterprise income tax, and no value-added tax ticket shall be issued. But in addition, you need to pay taxes and fees such as urban construction and maintenance fees, additional education fees, and embankment fees. Now the self-employed are fixed, the amount is very small, and the withheld taxes and fees will generally be withheld from the bound bank card. 1. Tax standard for individual industrial and commercial households: 1, 3% value-added tax is levied on goods sold and 5% business tax is levied on services provided; 2. At the same time, pay urban construction tax and education surcharge according to the sum of paid value-added tax and business tax; 3. There is about 2% personal income tax.
I hope the above questions can help you. If you have other legal questions, please consult a professional lawyer.
Legal basis: People's Republic of China (PRC) Tax Collection and Management Law.
Article 1 This Law is formulated with a view to strengthening the administration of tax collection, standardizing tax collection, safeguarding national tax revenue, protecting the legitimate rights and interests of taxpayers and promoting economic and social development.
Article 2 This Law is applicable to the collection and management of various taxes collected by tax authorities according to law.
Article 3 The collection, suspension, reduction, exemption, refund and supplementary payment of taxes shall be carried out in accordance with the law. Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council.
No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions inconsistent with tax laws and administrative regulations.
Article 4 Units and individuals that are obligated to pay taxes according to laws and administrative regulations are taxpayers.
Units and individuals that have the obligation to withhold and pay taxes according to laws and administrative regulations are withholding agents. Taxpayers and withholding agents must pay taxes, withhold and remit taxes and collect and remit taxes in accordance with the provisions of laws and administrative regulations.