Second, the tax calculation
1. Business tax rate: 5% of service income.
Business tax payable = operating income *5%
2. Urban construction tax rate: calculated according to business tax. Tax rate:
In urban areas, the tax rate is 7%;
In counties and towns, the tax rate is 5%;
If it is not in a city, county or town, the tax rate is 1%.
Urban construction tax payable = business tax × tax rate
3, education surcharge:
Calculated at 3% of the business tax.
Education surcharge payable = business tax *3%
4. Local education surcharge: calculated at 2% of business tax.
Education surcharge payable = business tax *2%
5. Stamp duty rate
For property lease contracts, warehousing contracts and property insurance contracts, the tax rate is one thousandth;
Processing contracts, construction engineering survey and design contracts, cargo transportation contracts, property rights transfer documents,
The tax rate is five ten thousandths;
The tax rate for purchase and sale contracts, construction and installation engineering contracts and technology contracts is 3/10000;
Loan contract, the tax rate is 0.5%;
The above stamp duty calculation formula: stamp duty payable = contract amount * tax rate.
The account book for recording funds shall be stamped with five ten thousandths of the total amount of "paid-in capital" and "capital reserve";
Stamp duty payable =*0.05%
Business account books, rights and licenses are posted at five yuan each.
6. Personal income tax
Income from wages and salaries does not include tax, and the tax rate table applies.
series
Taxable income
tax rate
Quick deduction
1
Do not exceed 1500 yuan.
3%
0 yuan
2
1from 500 yuan to 4,500 yuan.
10%
105 yuan
three
More than 4500 yuan to 9000 yuan.
20%
555 yuan
four
More than 9000 yuan to 35000 yuan.
25%
1005 yuan
five
Part exceeding 35,000 yuan to 55,000 yuan
Thirty percent
2755 yuan
six
More than 55 thousand yuan to 80 thousand yuan.
35%
5505 yuan
seven
More than 800 million
45%
13505 yuan
Calculation formula:
Personal income tax payable
= * Applicable tax rate-quick deduction
7. Income tax
There are two ways to collect income tax: audit collection and verification collection.
Approved collection, income tax is calculated and paid according to income.
Calculation formula:
Income tax payable = total income × approved fixed ratio × income tax rate
Audit and levy, and pay income tax according to profits.
Calculation formula:
Income tax payable = total profit * income tax rate
Income tax rate
A. The general corporate income tax rate is 25%.
B, small and low-profit enterprises that meet the requirements shall be subject to enterprise income tax at a reduced rate of 20%.
3. The enterprise income tax shall be levied at the reduced rate of 15% for high-tech enterprises that need key support from the state.
8. Property tax
Property for personal use: property tax payable = original book value of the property ** 1.2%.
Rental property: property tax payable = rental income * 12%
9. Land use tax: The annual tax amount of land use tax per square meter is as follows:
Big cities 1.5 yuan to 30 yuan;
Medium-sized cities 1.2 yuan to 24 yuan;
Small city 0.9 yuan to 18 yuan;
County, towns, industrial and mining areas from 0.6 yuan to 12 yuan.
Calculation formula: annual tax payable = ∑.
Hello, classmate, I'm glad to answer your question! For more information, please search for "accounting micro".
First of all, what is the service industry and what does it include? According to the definition of tax law and national economy industry, service industry includes: software and information technology service industry, information transmission, storage and postal service industry, leasing industry, scientific research and technical service industry, financial industry, water conservancy, environment and public facilities management industry, resident service, repair and other service industries, education, health and social work, culture, sports and entertainment industry, public management, transportation, social security and society.
Before the reform of the camp, most tax service industries paid business tax. After the reform of the camp, the main tax service industries pay value-added tax, and the tax rates of different industries are different. Specifically:
First, small-scale taxpayers. Real estate leasing services, units and individual industrial and commercial households leasing real estate, other individuals and other industries leasing real estate, apply the 5% VAT surcharge rate, and other service industries apply the 3% VAT surcharge rate. Enterprises are also required to pay 25% enterprise income tax according to their profit income, 1-7% urban maintenance and construction tax, 3% education surcharge and 2% local education surcharge every year; For individual industrial and commercial households, personal income tax of 1-2.5% is levied monthly according to income, urban maintenance and construction tax of 1-7% is levied according to value-added tax, and 3% education surcharge and 2% local education surcharge are levied in some places. See the table below for details.
Second, the general taxpayer. According to the latest regulations of the State Council, from May 18 to May 1 day, the value-added tax rate of manufacturing and other industries decreased from 17% to 16%, and the value-added tax rates of transportation, construction, basic telecommunications services and agricultural products were from11. The tax rate for providing processing, repair and replacement services is 16% for tangible movable property leasing services, 10% for providing transportation, postal services, basic telecommunications, construction and real estate leasing services, and 6% for taxpayers providing other services. Enterprises are also required to pay 25% enterprise income tax according to their profit income, 1-7% urban maintenance and construction tax, 3% education surcharge and 2% local education surcharge every year; For individual industrial and commercial households, a monthly personal income tax of 1-2.5% is levied according to their income, a city maintenance and construction tax of 1-7% is levied according to the value-added tax, and an education surcharge of 3% and a local education surcharge of 2% are levied in some places, as shown in the following figure:
The above two types of taxpayers also have to pay property tax and land use tax.
According to Announcement No.52 of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) (20 17), if the monthly sales do not exceed 30,000 yuan,1October 2018/to February 20201kloc-0/231. Generally speaking, if VAT is exempted, the corresponding urban maintenance and construction tax, education surcharge and local education surcharge will also be exempted.
Studied it. Excuse me, I'm a corporate tax saver. Do you have any friends in need?
Chongqing independent enterprises can enjoy preferential policies:
1, 3% or 6% VAT, and 30% VAT preferential policies;
2. The amount of surcharge is about 0.11;
3 personal income from production and operation, after the approved profit rate, can be levied at five progressive tax rates;