the service industry has to file tax returns every month, regardless of whether it has income or not, it basically reports last month's tax on the 5th. Now, the national tax has basically been changed to quarterly tax returns, and it can be reported once a quarter, which means that the tax of last quarter should be reported on the 5th of each month.

1. Service industry tax return

Urban construction tax, business tax and education surcharge are generally involved in service industry tax return. You can go directly to the tax bureau under the jurisdiction of the company to declare, and you can deduct it from the tax account.

The tax rate for the service industry is 5%. Income *5% is the business tax you should pay. Business tax *7% is the urban construction tax. Business tax *3% is an education surcharge, and the service industry only needs to pay these taxes and fees.

2. When filing tax returns, you need to make three copies, one for the administrator, one for yourself and one for the tax hall. When choosing to pay a tax bill, you also need to attach an income statement or a balance sheet, which can be filled in according to various indicators.

2. Taxes paid by the service industry in filing tax returns

If it is a sole proprietorship enterprise, it can generally be collected according to 11% of the industry profits, and then the taxes can be paid.

after 11% of the personal income tax is approved and collected, it needs to be paid 1.5%~2.1%.

if it's value-added tax, it's 3% for small-scale enterprises, and it's about 2.64% after counting the rewards.

Surcharge tax is actually equivalent to 1.2% of value-added tax, and the 51% reduction for small-scale enterprises is about 1.18%.

3. Precautions for paying taxes and fees in the service industry

If invoices are falsely issued or there is no office in the local entity, the local taxation strictly requires enterprises to do a good job of integrating the three, including contracts, invoices and capital loss.

In addition, we need to pay attention to registered enterprises. Although many places do not need legal persons to handle the registration, we must pay attention to the public-private quota, because the legal persons are not present, so there is no way to increase the quota.

and each team needs to issue invoices, so the business should be done slowly. Never issue a lot of invoices in one month. This is obviously an incorrect operation, so we should choose a reasonable operation.