Legal analysis
According to the relevant laws and regulations, units and individuals with the obligation to withhold and pay taxes 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. Turnover tax mainly includes value-added tax, business tax, urban maintenance and construction tax, education surcharge and so on. Turnover tax is levied according to the percentage of enterprise's operating income. Value-added tax is levied on the goods sold. There are two tax rates. First, general taxpayers levy VAT at 17%. The other is a small-scale taxpayer, which is levied at 3% of sales revenue. Business tax is levied on the income from providing business tax services, and the tax rate is 5% of the income. Business tax services include transportation, construction, culture and sports, entertainment and service industries. According to the actual value-added tax or business tax paid, 7% pays the urban maintenance and construction tax, and 3% pays the education surcharge. Income tax, including enterprise income tax and personal income tax. Enterprise income tax is generally levied at 25% of taxable income, and there may be a tax rate of 15% or 20% according to the specific situation of the enterprise. Taxable income is based on the company's profits and obtained through necessary tax adjustments. Generally speaking, the profits returned by a company from its investment in the company are no longer taxable. When the profits of the company are distributed to individual shareholders, individuals shall pay personal income tax at the rate of 20%. Third, other taxes, including consumption tax, resource tax, property tax, urban land use tax, stamp duty, travel tax, land value-added tax, vehicle purchase tax, deed tax, farmland occupation tax, etc., are not involved in general enterprises, and even if they are involved, their share is very small, which has little impact on enterprises.
legal ground
Article 6 of the Enterprise Income Tax Law of People's Republic of China (PRC) refers to the sum of income obtained by an enterprise from various sources in monetary and non-monetary forms. Including: (1) income from sales of goods; (2) Income from providing labor services; (3) Income from property transfer; (four) dividends, bonuses and other equity investment income; (5) Interest income; (6) Rental income; (7) Royalty income; (8) Receiving donation income; (9) Other income.