Question 2: What does it mean to tax the part with an annual income of 6.5438+0.2 million? 1. It doesn't mean that you have to pay taxes if your annual income is above120,000. It means that people whose annual income is above120,000 should report their income and personal income tax payment to the tax bureau at the end of the year to compare whether they have paid personal income tax according to the regulations. Doesn't mean you have to pay taxes again.
It is aimed at everyone. No matter how much income, as long as the total amount of the year exceeds 6.5438+0.2 million yuan, it is necessary to declare income and pay taxes to the tax authorities. Different types of income, different income levels, different taxes involved, there is no fixed proportion.
Question 3: What is the tax? Probably refers to the calculation of taxes according to turnover, which has nothing to do with profits.
For example.
For example, if the tax rate is 5%, I open a grocery store, the purchase cost is 100 yuan, and I sell 200 yuan, and the profit is 100 yuan. At this time, the tax will be 5% of the turnover, which is 5% of 200 yuan and 40 yuan;
And if I buy 300 yuan, I only sell 200 yuan. Although I lost 100, the tax is still 5% of the turnover, 40 yuan.
Question 4: What do you mean by collecting taxes according to regulations?
Question 5: What is the difference between the general tax rate and the simple tax rate? Tax rate refers to the statutory tax rate, that is, the tax rate clearly stipulated by tax laws and regulations. The collection rate is not a tax rate, which is generally used in the following aspects: in the approved collection, it refers to the calculation of tax payment according to a certain proportion of sales revenue; Among non-tax fees, the collection rate refers to a certain proportion of the collection basis; In terms of value-added tax, it refers to the simple method to calculate value-added tax; In other taxes, it generally refers to multipliers.
Question 6: What does the invoice tax point mean? That is, an additional tax of 6% of the invoice amount is added according to the invoice amount. Namely: tax point amount = invoice amount *6%. 1 min means the tax rate of 1%, and 6 points is the tax rate of 6%.
Question 7: 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 is 65,438+00,438+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 8: There is something called duty-free on the customs declaration form. How to judge whether it is a general tax or a general exemption? The nature of exemption from customs declaration is that the import consignee needs to fill in according to the nature of the imported goods in order to apply for customs declaration.
Tax exemption refers to the declaration of special goods or non-special circumstances, such as exhibits on display, or special goods, such as high-tech products, which can be filled in as "tax exemption" with the "import tax exemption certificate".
The goods imported by general trade do not fill in the tax exemption, but check whether the import needs to pay customs duties according to HS code.
According to HS: 5802.3090, the result is that the goods are declared as general trade imports and need to pay 10% import tariff and 17% value-added tax.
Question 9: Why does the state collect taxes? Why does the country collect taxes? Why can it collect taxes? This involves the legitimacy and rationality of national taxation. About the basis of tax collection, there are probably the following statements: 1. The theory of public demand, also known as the theory of public welfare, was popular in17th century, and its representative scholars were French Baudin and German klock. According to this theory, the function of the state is to meet the needs of the public and improve the welfare of the public, so it is necessary to obtain the cost of realizing its functions through taxation. 2. Exchange theory, also known as interest theory, originated in18th century, and its main representatives are Rousseau and Adam? Smith developed on the basis of liberalism and individualism. According to this theory, the state and individuals are independent and equal entities, and citizens should pay taxes to the state as a reward for profiting from state activities. Individuals pay taxes to the state, and the state protects individuals. 3. The theory of obligation, also known as the theory of sacrifice, originated from the theory of tax sacrifice in Britain in the19th century, and Hegel was one of its representatives. According to this theory, personal life must depend on the survival of the country, and it is the obligation of every citizen to pay taxes in order to maintain the survival of the country. 4. Economic regulation theory: also known as market failure theory, is an important viewpoint of Keynesian theory. According to this theory, due to market failure, the market mechanism can not effectively allocate resources and fairly distribute social wealth, so it needs adjustment and correction of social and economic policies. Taxation is an important means to achieve this goal, giving play to the regulatory function of tax law, intervening in the market and providing public goods. Taxation is based on economic freedom and should be unconditionally consistent with the Constitution. Citizens' rights are mainly embodied in two aspects, namely, personal rights and property rights, and tax laws mainly protect citizens' property rights.
Question 10: In the customs declaration, what does it mean that the nature of tax relief is general tax? This is not liberation, this is immunity.