1. The tax rate of stamp duty on registered capital is (registered capital+capital reserve).
2. The stamp duty on real estate lease shall be paid at one ten thousandth of the total amount of the lease contract (this tax shall be paid when the office rents out other people's houses).
3. Pay business tax. The business tax laws and regulations set a threshold for individuals engaged in business tax taxable items. The threshold for paying taxes on time is monthly turnover1000-5,000 yuan; The threshold for each tax payment is 100 yuan per day (times). The turnover reaches the threshold of full tax payment, and the business tax is exempted if it does not reach the threshold.
Extended data
According to the provisions of the fiscal number. 20 1636, education and training belong to non-academic education services, and value-added tax shall be paid according to regulations from may this year. Among them, the general taxpayer applies the tax rate of 6%, and the small-scale taxpayer applies the levy rate of 3%.
For the education and training institutions of general taxpayers, the VAT deduction vouchers obtained from the purchase of goods, labor services, labor services, intangible assets and real estate can be deducted from the output tax. Such as rent, utilities, property fees, decoration and maintenance fees, marketing and advertising fees, paid brand authorization or management fees, etc., are all important costs of training institutions and can be deducted. In addition, daily expenses such as teaching tools, teaching equipment and consumable daily necessities can also be deducted from the output tax according to regulations. According to preliminary calculations, the actual tax burden of VAT should be basically the same as or slightly lower than the original business tax.
For the education and training institutions of small-scale taxpayers, the actual tax burden of value-added tax is slightly lower than the original business tax because of the separation of price and tax on the training income collected by value-added tax, and the tax burden of enterprises is reduced.
In order to keep the tax burden from increasing after the reform of academic education services, the current policy keeps the original preferential business tax policy for academic education unchanged. For example, educational services provided by schools with academic qualifications are exempt from value-added tax, which means that taxpayers who have enjoyed preferential business tax policies in this city, whether public schools or private schools, can still be exempted from value-added tax, and there is no problem of increasing tax burden.
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