Current location - Recipe Complete Network - Catering franchise - What is the general ratio of five insurances and one gold in catering industry?
What is the general ratio of five insurances and one gold in catering industry?

1. It depends on the number of people, turnover and profit of the company.

2. According to the number of people, turnover and profit of the company, we can calculate:

1) salary. According to the local minimum wage standard, the salary of each employee is determined on this basis. At least 1211 yuan per person per month.

2) insurance. In addition to wages, the part of five insurances and one gold borne by enterprises accounts for about 45% of the total wages of each employee. If the employee's salary is 1,211 yuan per month, five insurances and one gold are 541 yuan.

3) taxation. Business tax. The service tax rate is 5%; Urban construction tax, education surcharge. Urban construction tax is paid at 7% of business tax, and education surcharge is paid at 3% of business tax, accounting for about 1.5% of total turnover; Income tax. The tax rate is 25% of the profit.

3. Legal responsibilities of employees in enterprises:

1) Social insurance (including pension, medical care, work injury, maternity and unemployment insurance) must be purchased for employees;

2) Enterprises must sign labor contracts for employees;

3) The salary of employees shall not be lower than the minimum wage stipulated by the local government.

taxation regulations for small-scale taxpayers. Small-scale taxpayers refer to taxpayers whose annual sales are below 1.8 million yuan and their accounting is not perfect, including those enterprises and administrative units, non-enterprise institutions and social organizations that do not often have taxable behavior. The sales amount obtained by small-scale taxpayers from selling goods or taxable services shall be calculated at the rate of 6%, and the input tax shall not be deducted. The calculation formula is as follows: tax payable = sales volume × 6%. The similarities between small-scale taxpayers and ordinary taxpayers are that the determination of sales volume is consistent, and the calculation of tax payable for imported goods is also consistent; The differences are as follows: first, small-scale taxpayers are not allowed to use special VAT invoices when selling goods, and they cannot obtain special VAT invoices when purchasing goods; Second, you can't enjoy the right of tax deduction; Third, small-scale taxpayers must calculate the tax amount according to the collection rate.