What taxes should be paid by the service outsourcing industry is a common problem in accounting work. In the service outsourcing relationship, enterprises pay more attention to the results of work management, and employers will not participate in the labor process. In this paper, what taxes should be paid for the service outsourcing industry is introduced, so let's follow the deep space network to learn about it!
what taxes should the service outsourcing industry pay?
a: the service outsourcing industry needs to pay value-added tax, urban construction tax, personal income tax, enterprise income tax, stamp duty, education surcharge, local education surcharge, etc.
service outsourcing refers to a service mode in which an enterprise, in order to focus its limited resources on its core competitiveness, relies on information technology and uses the knowledge labor of external professional service providers to complete the work originally completed by the enterprise itself, so as to reduce costs, improve efficiency and optimize its core competitiveness.
The difference between service outsourcing and labor dispatch is as follows:
In the service outsourcing relationship, enterprises pay more attention to the management of work results, and employers do not participate in the labor process. In the labor dispatch relationship, the management of labor process is paid more attention to, and the employing unit directly makes corresponding work arrangements for the dispatched workers.
what does the service tax include?
1. VAT: 6% and 3% of sales revenue (applicable to general VAT taxpayers and small-scale production and processing taxpayers respectively).
2. Urban construction tax: 7% of the value-added tax paid.
3. education surcharge: 3% of the value-added tax paid.
4. Local education surcharge: 2% of the value-added tax paid.
5. Enterprise income tax: calculated and paid according to taxable income.
6. Stamp duty: the purchase and sale contract shall be stamped according to three ten thousandths of the purchase and sale amount; The annual payment shall be reduced by 51/11111 of the sum of "paid-in capital" and "capital reserve" (in the first year, it shall be paid in full, and in the future, it shall be paid according to the annual increase).
7. Personal income tax: personal income tax is withheld and remitted by paying wages.
what industries does the service industry include?
Services include software and information technology services, environmental and public facilities management, scientific research and technical services, information transmission, repair and other services, health and social work, sports and entertainment, residential services, finance, social security and social organizations, accommodation and catering, international organizations and education.
how does the service industry determine its income? How to deal with accounts?