The monthly income of general VAT taxpayers is less than 654.38+10,000 yuan, which is exempt from education surcharge and local education surcharge. If the taxpayer is also a small and meager profit enterprise, the urban construction tax will be reduced by 50%. From June 1 2022 to February 3 1 2024, the people's governments of all provinces, autonomous regions and municipalities directly under the Central Government implemented macro-control on small-scale VAT taxpayers, small-scale low-profit enterprises and individual industrial and commercial households within the scope of 50% taxation, and reduced or exempted six taxes and two fees, such as resource tax and urban maintenance and construction tax.

The average taxpayer's monthly income is 6,543,800 yuan, which avoids the following taxes.

1. VAT

Small-scale taxpayers who declare and pay taxes on a monthly basis, if their monthly sales are less than 654.38+10,000 yuan (inclusive), will be subject to VAT at 1 quarter, and if their quarterly sales are less than 300,000 yuan.

2. Urban maintenance and construction tax

According to the Provisional Regulations on Urban Maintenance and Construction Tax, the urban maintenance and construction tax is based on the actual value-added tax payable by taxpayers, and the monthly sales of small-scale taxpayers do not exceed 65,438+10,000 yuan, so the urban maintenance and construction tax is based on 0 and is not required to be paid.

3. Education surcharge and local education surcharge

Article 3 of the Interim Provisions on the Additional Collection of Education Fees (the State Council Order No.448, 2005) stipulates that the additional education fees shall be calculated according to the actual value-added tax and consumption tax paid by all units and individuals, and shall be paid at the same time as the value-added tax and consumption tax respectively. Therefore, the monthly sales amount shall not exceed 654.38+10,000 yuan, and the education surcharge and local education surcharge shall not be paid.

4. Water conservancy construction fund

The Ministry of Finance's Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Expanding the Exemption Scope of Relevant Government Funds (Caishui (20 16)No. 12) stipulates: "The scope of exempting education surcharges, local education surcharges and water conservancy construction funds will be expanded from taxpayers whose monthly sales or turnover does not exceed 30,000 and quarterly sales or turnover does not exceed 654.38+million.

Step 5 pay taxes

Taxes refer to all taxes and surcharges that can be deducted except enterprise income tax and value-added tax. It usually includes consumption tax, business tax, urban maintenance and construction tax, resource tax and education surcharge. Taxpayers pay according to regulations, as well as land use tax, travel tax, property tax, stamp duty, etc. The property tax, travel tax, land use tax and stamp duty paid by the enterprise have been deducted from the management expenses and are no longer deducted separately as business tax. The value-added tax paid by enterprises is not deductible because it belongs to extra-price tax.

legal ground

Notice of the Ministry of Finance State Taxation Administration of The People's Republic of China on Expanding the Tax Exemption Scope of Relevant Government Funds

First, the scope of exemption from education surcharge, local education surcharge and water conservancy construction fund will be expanded from the current payer whose monthly sales or turnover does not exceed 30,000 yuan (quarterly sales or turnover does not exceed 90,000 yuan) to the payer whose monthly sales or turnover does not exceed 654.38+10,000 yuan (quarterly sales or turnover does not exceed 300,000 yuan).

Two, after the exemption of the above government funds, financial departments at all levels should do a good job in funding, properly arrange the budgets of relevant departments and units, ensure the normal development of the work, and actively support the development of related undertakings.