according to what, should I pay local tax or national tax, or both?

a: it mainly depends on your business scope to determine whether to pay local tax or national tax. General wholesale and retail, processing, repair and replacement are all subject to value-added tax, which belongs to the national tax collection. Doing business tax in engineering, catering, entertainment and other service industries belongs to local tax collection. There are also urban construction tax, education surcharge, flood control fee, stamp duty, personal income tax and so on, which are all local taxes. There is also enterprise income tax, which mainly depends on what you are engaged in. For example, the main wholesale and retail business belongs to national tax collection, and if the main business belongs to service industry, it belongs to local tax collection. Is it local tax or national tax to pay vehicle purchase tax?

the vehicle purchase tax is the national tax. National tax includes: value-added tax, consumption tax, vehicle purchase tax, business tax, income tax and city maintenance construction tax paid by railway departments, head offices of banks and insurance companies, income tax paid by central enterprises, income tax paid by joint ventures and joint-stock enterprises composed of central and local enterprises and institutions, income tax paid by local banks and non-bank financial enterprises, income tax and resource tax paid by offshore oil enterprises, income tax of foreign-invested enterprises and foreign enterprises, securities transaction tax, and personal income tax.

local taxes mainly include: urban maintenance and construction tax, slaughter tax, property tax, urban land use tax, cultivated land occupation tax, vehicle and vessel use tax, deed tax, livestock transaction tax, market transaction tax, banquet tax, etc. The basic management right of local taxes in China still belongs to the central government, and local governments can decide to levy or stop taxes within the scope of taxes determined by the central government, verify the applicable tax rates in their own regions, and formulate specific measures for collection and management.

The vehicle purchase tax is paid in the vehicle purchase office or vehicle purchase branch of the local State Taxation Bureau within the jurisdiction of the national tax, and the tax rate is 11%;

The main jurisdiction of the national tax is the sales of the following industries:

1. Goods sales: for example, car and boat sales, fuel sales: gasoline, natural gas, electrical appliances, other store goods sales, etc.

2. product maintenance: car maintenance, etc.

3. Drug sales, etc.

The local tax jurisdiction is relatively large, covering most of the scope:

1. Local service industries: catering, movies, entertainment, services and photography.

2. Insurance industry, etc.

3. Communication industry: mobile, China Unicom, telecommunications services, etc.

4. Transportation industry: long-distance transportation, local public transport, rental industry

5. Training and running schools: schools, cram schools, etc. The tax paid by interior design is national tax or local tax!

(1) if it is just a design, the business tax is levied at 5% according to the business tax item "service industry", plus the city maintenance tax at 7% of the payable business tax and the education surcharge at 3%. (This is collected by the local tax bureau)

(2) If you are engaged in decoration business (not just design):

According to the regulations, all units and individuals who decorate family rooms and business premises are taxpayers, and the taxes that should be paid (that is, decoration enterprises or individuals) include business tax, personal income tax, urban maintenance and construction tax and education surcharge. Reportedly, decoration enterprises or individuals should pay business tax and its surcharges according to 3.3% of the total cost of renovated houses. In addition, it is also necessary to pay 3.6% personal income tax according to the income of enterprises or individuals. (It may vary slightly from place to place).

it should be noted that the subject of business tax on decoration is the cost of the whole house decoration, not just the fees charged by taxpayers from the owners.

"No matter how the taxpayer settles accounts with the other party, the turnover of the taxpayer engaged in decoration engineering should include the price of all raw materials, other materials and power." In other words, whether it is contracting or not, the business tax payable by the decoration company should be based on the total cost of the renovated house. (These are collected by the local tax bureau)

(3) Generally speaking, self-employed households (in our case, those who open design studios) only pay the local tax. As far as design and production are concerned, the tax rate is about 7.6% (it may change now, so you can ask the local tax bureau for information). Individuals are taxed, which means they will be taxed according to your business scope, business area and number of employees. Generally around 3,111 to 5,111. In addition, you have to pay business administration tax, which generally ranges from 81 to 151. The main basis is the business area and staff. For example, you pay about 311~511 yuan a month. Thousands of dollars a year. The concept of fixed tax means the fixed tax that you have to pay regardless of whether you have any business in that month. In addition, if you don't invoice, you don't need to pay any other taxes. If you have an invoice this month and the amount of the invoice is above your fixed tax figure, for example, you have tens of thousands of invoices this month, then only pay this part of the tax (the fixed tax is included). If it is within the tax. For example, if there is no invoice issued this month or if it has not arrived in 311 yuan, it will be paid according to the fixed tax amount. I have forgotten this point, to the effect that you should ask in practice. )

to run a company, you have to pay the national tax in addition to the local tax. The company needs an accountant. This is a must, and it is stipulated by the company law. Because of the national tax, it will be more complicated. Company tax is paid according to turnover. It is not a tax. All your income is accounted for, and the tax bureau monitors your business. Of course, professional accountants will help you solve all these problems. (Don't invite unprofessional people. For example, relatives have a good relationship and only know a little about finance and taxation. That's no good. Otherwise, you will be in big trouble.) The tax on design or planning is the same. It is about 7.6%. Needless to say, the national tax, just find a professional accountant. I won't say more here.

Finally, let's answer the landlord's specific questions, in case you still don't understand after reading the above two points.

So, the tax rate is the same regardless of your design, production and activity planning. What tax to pay depends on whether you run a studio (individual) or a company (enterprise).

in addition, one thing to say is that designing or planning is all about ability. Opening a studio can also be planned. (Although this is not allowed in business administration) The key point is that your customers have no demand, that is to say, if they ask your company to have the agency, you can only start a company, because only the company, you are the real legal person, and the company has the agency for advertising and event planning. Design and production units such as studios do not have real legal personality and advertising agency rights. Of course, you can determine it according to the current situation. It depends on the main business. If there are many activities or exhibitions, it's best to start a company. Because of this, on the one hand, you can better use the law to ensure your business. On the other hand, because of the company image, you can make a big list. What taxes should travel consulting companies pay? Local tax or national tax?

it is more accurate to suggest consulting the local tax bureau! How should I pay the local tax? According to what?

To distinguish which taxes are declared in the IRS and which taxes are declared in the local taxation bureau. In China's current tax management, the IRS and the local taxation bureau are divided into two groups. Different taxes should be declared and paid to different tax bureaus.

The taxes paid in the IRS mainly include: value-added tax, consumption tax and vehicle purchase tax;

the taxes paid in the local taxation bureau mainly include business tax, urban construction tax and surcharges (not levied by foreign-funded enterprises), resource tax, land value-added tax, urban land use tax, property tax, travel tax, stamp duty and personal income tax.

according to your company's situation, see what taxes you should pay, and then work out, you will know whether the invoices of advertising companies belong to local tax or national tax, and according to what! Advertising also belongs to the service industry, and business tax is paid at 5% of the turnover. Urban construction tax and education surcharge are additional taxes, generally 11% of the business tax, which are paid at the local tax bureau.

the advertising fee belongs to the modern service industry, which has been increased to the value of the tax, and belongs to the jurisdiction of the State Taxation Bureau. If the company does not have the qualification to issue invoices by itself, it can only apply to the national tax for issuing invoices on its behalf, and can only issue invoices with a 3% levy rate as a small-scale taxpayer.

Now the advertising industry belongs to the scope of the reform of the camp. If the area where it is located has been changed to value-added tax, it will be invoiced at the national tax; If it is not changed, it still belongs to the scope of business tax, and the invoice is issued in the local tax.

Now, the local tax notice needs to be paid attention to in this tax reform, and it is best to consult it.

Because we are concerned about the tax of the camp reform, and the tax payment system has changed, it is better to find someone to know more about the relevant knowledge, which is better for our company. Local tax is better or national tax is better

In the north, national tax is stronger than local tax, but it is not clear in the south. Compared with local tax, the biggest advantage of national tax is stability. Since the separation of national tax in 1994, it has caused multiple tax investigations, increased the burden on enterprises, which is not conducive to economic development. With the reform of the * * * system and the further implementation of the reform of the camp, national tax will inevitably merge. On the basis of national tax, some people will retire early, and some people will be diverted to form local toll bureaus (composed of industry and commerce, local tax and other departments). What taxes should online media companies pay? Local tax or national tax?

if there is no sales business, the competent tax authorities are generally local taxes.

the taxes paid by online media companies include:

business tax and urban construction tax, education fee plus

corporate income tax

stamp duty

personal income tax

if the property right belongs to the company, it will also involve property tax and land use tax

and other local payment items.

You can ask the competent tax authorities. They have the responsibility and obligation to tell your.