I. Value-added tax
This tax is suitable for ordinary taxpayers. Special invoices for value-added tax cannot be used in a small scale, only ordinary invoices for value-added tax can be issued, and input tax cannot be deducted.
At present, small-scale taxpayers do not have to pay VAT if their quarterly sales do not exceed 90,000, but they do not have to declare zero if they do not reach 90,000. Because zero declaration can only be declared without any sales, once there is sales, tax declaration should be made according to actual sales and labor conditions.
Tax II. business income tax
Only sole proprietorship enterprises and partnership enterprises do not need to pay enterprise income tax, and other enterprises pay enterprise income tax at the rate of 25% on the basis of profits. Among them, high-tech enterprises only need to pay 15%, and small low-profit enterprises with annual income below 500,000 only need to pay 10%.
Tax three. individual income tax
Many friends who don't start a company think of salary as soon as they see this tax. In fact, personal wages are only a range of individual taxes, mainly for individual industrial and commercial households, income from production and operation of individual industrial and commercial households, income from contracted operation and leasing of enterprises and institutions, income from labor remuneration, income from dividends and so on. Therefore, this tax is like the enterprise income tax for self-employed individuals.
Taxation and stamp duty
This tax is an adjustment tax, and not all signed contracts have to be paid. According to the relevant regulations, only the vouchers listed in the tax items and tax rates table and other vouchers determined by the Ministry of Finance need to be taxed, based on the amount in the contract. Under normal circumstances, when the company cancels, the local tax will verify the payment of stamp duty on funds, lease contracts and account books, and the unpaid ones need to be paid back.
Tax four. additional tax
This tax includes urban maintenance and construction tax, education surcharge and local education surcharge. The first is that the tax rate of each city is different, which should be calculated according to the value-added tax paid; Taxpayers whose quarterly sales do not exceed 300,000 can be exempted from the second and third categories.
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