After the comprehensive reform of the camp from 2065438 to May 2006, there are 17 kinds of taxes in China, and the fees may reach hundreds.
At present, the taxes levied in China include value-added tax, consumption tax, enterprise income tax, personal income tax, resource tax, urban maintenance and construction tax, property tax, stamp duty, urban land use tax, land value-added tax, vehicle use tax, vehicle purchase tax, customs duty, farmland occupation tax, deed tax, tobacco tax and environmental tax, which are basically divided into five categories, namely turnover tax, income tax, resource tax, property tax and behavior tax.
For the average startup company, the tax paid is only 6- 10. Except for small taxes that don't happen frequently and have low tax rates, there are only three kinds that entrepreneurs need to pay attention to, namely value-added tax, enterprise income tax and personal income tax.
I. value-added tax
Value-added tax has become one of the most important taxes in China, accounting for more than 60% of all taxes in China, and it is the largest tax.
Value-added tax is collected by the State Taxation Bureau, 75% of which comes from the central government and 25% from local governments.
The import value-added tax is collected by the customs, and all the taxes are the central fiscal revenue.
Our country is "ticket-controlled tax", so when there is "VAT", there are "VAT invoices", which are divided into special invoices and ordinary invoices, and now there are electronic invoices (a kind of ordinary VAT invoices).
Units that must pay VAT are divided into "general VAT taxpayers" and "small-scale VAT taxpayers". The newly established companies are all small-scale taxpayers, but they can apply to become ordinary taxpayers.
general taxpayer
(1) Taxpayers who produce goods or provide taxable services are mainly taxpayers who produce goods or provide taxable services (that is, the annual sales of taxpayers' goods or provide taxable services account for more than 50% of taxable sales) and concurrently engage in wholesale or retail of goods, with annual taxable sales exceeding 500,000;
(two) engaged in the wholesale or retail business of goods, the annual taxable sales of more than 800 thousand yuan.
Small-scale taxpayer
(1) Taxpayers engaged in the production of goods or providing taxable services, and taxpayers whose main business is the production of goods or providing taxable services (that is, the annual sales of taxpayers' goods or services account for more than 50% of the annual taxable sales) and concurrently engage in the wholesale or retail of goods, with the annual taxable sales (hereinafter referred to as taxable sales) below 500,000 yuan (inclusive).
(2) Taxpayers other than those mentioned above have an annual taxable sales of less than 800,000 yuan (inclusive).
Two. income tax
1, enterprise income tax
For fiscal revenue, enterprise income tax is the second largest tax source after value-added tax.
Enterprises other than sole proprietorship enterprises and partnership enterprises shall pay enterprise income tax on the basis of profits.
The corporate income tax rate of general taxpayers is 25%, and that of small-scale taxpayers is 10%.
High-tech enterprises that need special support from the state shall be subject to enterprise income tax at a reduced rate of 15%.
The calculation formula is: enterprise income tax = total profit x applicable tax rate.
After the company gains profits, it needs to pay enterprise income tax in accordance with the regulations. However, after paying enterprise income tax, it does not mean that the remaining profits can be completely distributed to shareholders. Because shareholders pay dividends from the enterprise, they also need to pay personal income tax. After paying the individual income tax, the rest will be legally owned by the shareholders.
2. Personal income tax
Enterprises pay wages and withhold personal income tax.
Personal income tax on wages and salaries is based on the wages of employees and calculated according to the seven-level progressive tax rate table (the tax rate is 5%-45%), with a tax exemption of 3,500 yuan.
Finally, remind small-scale taxpayers once again that if their quarterly sales do not exceed 90 thousand, they can apply for zero declaration and be exempted from value-added tax. It is very important for small-scale taxpayers to make a zero declaration. If they don't do this, they will face a fine from the tax authorities.
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