Taxes payable by small-scale companies: value-added tax, enterprise income tax, urban maintenance and construction tax, education surcharge, local education surcharge, stamp duty and personal income tax.

1. VAT: Small-scale taxpayers usually pay VAT at the rate of 3%. In 2022, the VAT rate of small-scale taxpayers will be restored from 1 to 3%.

2. Corporate income tax: Small-scale taxpayers usually pay corporate income tax at the rate of 25%.

3. Urban maintenance and construction tax: 7% of value-added tax has been paid.

4. Education surcharge: 3% of value-added tax is paid.

5. Local education surcharge: 2% of value-added tax is paid.

6. Stamp duty: three ten thousandths of the purchase and sale contract amount shall be applied; The annual payment is 0.5 ‰ of the sum of paid-in capital and capital reserve (the annual payment is in full, and will be increased year by year).

7. Personal income tax: employees pay personal income tax on wages and salaries, which is withheld and remitted by the company.

Problems needing attention in tax payment of small-scale companies

1. Invoice management: Small-scale companies should properly manage invoices, ensure that invoices are true, legal and valid, and purchase and issue invoices on time.

2. Accounting: Small-scale companies should establish a sound accounting system to ensure the truthfulness, completeness and accuracy of financial statements.

3. Tax declaration materials: When small-scale companies declare taxes, they should prepare complete declaration materials, including tax declaration forms, financial statements and relevant supporting documents.

4. Tax consultation: For uncertain tax issues, small-scale companies should consult the tax authorities or professional tax consultants in time to avoid tax risks.

5. Tax compliance: Small-scale companies should abide by tax laws and regulations to ensure the legality of tax payment and avoid tax penalties arising from illegal operations.