(2):
1. According to the Notice of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China of the Ministry of Finance on Temporary Exemption of VAT and Business Tax on Some Small and Micro Enterprises (Caishui [20 13] No.52): "From August of 20 1 year, enterprises or non-enterprise units with monthly sales of small-scale VAT taxpayers will be temporarily exempted from VAT; For enterprises or non-enterprise units whose monthly turnover of business tax taxpayers does not exceed 20,000 yuan, business tax is temporarily exempted. "
2. According to the Notice of the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China on Further Supporting the VAT and Business Tax Policies of Small and Micro Enterprises (Cai Shui [2014] No.71): "From 2014 to 2015/KLOC-0. Business tax payers with a monthly turnover of 20,000 yuan to 30,000 yuan are exempt from business tax. "
At the same time, according to the Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Issues Related to Exemption of Small and Micro Enterprises from Value-added Tax and Business Tax (Announcement No.57 of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) 20 14): "1. Small-scale VAT taxpayers and business tax taxpayers whose monthly sales or turnover does not exceed 30,000 yuan (including 30,000 yuan, the same below) shall be exempted from VAT or business tax in accordance with the provisions of the above documents. Among them, small-scale VAT taxpayers and business tax taxpayers with a tax payment period of 1 quarter, whose quarterly sales or turnover does not exceed 90,000 yuan, are exempted from VAT or business tax according to the above documents. "
Small-scale enterprise income tax 1, should fill in the quarterly enterprise income tax advance return.
2. I suggest you go to the tax bureau to make a revision before you declare.
3. If it is not revised, the problem is not big. Please fill in the correct form when filling in the 20 10 enterprise income tax settlement declaration form. That is, fill in the correct annual data when making annual declaration (the deadline for annual declaration is 2011May 3 1).
4. No adjustment can be made when reporting the enterprise income tax for 20 1 1 quarter.
If the small-scale enterprise income tax authorities notify the enterprise income tax authorities to audit and collect, choose Form A to fill in the enterprise income tax.
If the tax authorities notify the approved collection, choose Form B to fill in the enterprise income tax.
Specific instructions can be found online.
How to calculate the income tax of small-scale enterprises? You should be a small and low-profit enterprise, so the tax rate in your should be 20%.
That is, 25% MINUS 5%
Therefore, your taxable income = income * 15% (profit rate) *(25%-5%).
How to calculate the income tax of small-scale approved enterprises according to the provisions of People's Republic of China (PRC) Monthly (Quarterly, Annual) Tax Return (Class B),
Line 1 "Total Income": Fill in this line for taxpayers whose taxable income rate is verified according to the total income. Fill in the accumulated income amount of this year. Including tax-free income and tax-free income.
Therefore, your company should report the cumulative total revenue of 1-3 quarters. Not only the main business income, but also all taxable income including other business income and non-business income, including non-taxable income and tax-free income.
There is no problem of repeated collection of enterprise income tax.
"Prepaid income tax" in line 14 of this form: fill in the accumulated prepaid enterprise income tax this year.
/kloc-line 0/5 "Income tax payable (refunded)": fill in the calculation result. Calculation formula: Income tax payable = 65,438 lines of income tax payable+02-65,438 lines of income tax reduction+03-65,438 lines of prepaid income tax+04; When line 15 is ≤0, this line should be filled with 0.
Therefore, the enterprise income tax payable in the third quarter shall be paid according to the data in line 15, line 12 "income tax payable", line13 "income tax reduction" and line14 "advance income tax"; When line 15 is ≤0, this line should be filled with 0. Why is line 15 ≤0, and this bank fills in 0? Because enterprise income tax is paid in advance quarterly, it will be settled at the end of the year, and it will not be refunded at ordinary times, so fill in 0. When settling accounts at the end of the year, refund more and make up less.
Please refer to
How to prepay the income tax of small-scale enterprises quarterly and settle it annually? There is little or no enterprise income tax, but small and meager profit enterprises can enjoy relief.
The state has regulations on how to calculate the income tax of small-scale enterprises in Shenzhen. Shenzhen is a special zone, so there are concessions. After five years, the whole country will be unified.
No matter what kind of enterprise you are, the enterprise income tax is the same. Now it is 18%-25%.
How to calculate the income tax of small catering enterprises 1. There are two ways to collect income tax: audit collection and verification collection.
1, approved for collection, and income tax is calculated and paid according to income.
Calculation formula: income tax payable = total income * approved fixed proportion * income tax rate.
2. Audit accounts and pay income tax according to profits.
Calculation formula: Income tax payable = total profit * income tax rate.
3. Income tax rate:
(1) The general enterprise income tax rate is 25%.
(2) The enterprise income tax shall be levied at a reduced rate of 20% for small-scale enterprises with low profits that meet the requirements.
(3) Enterprise income tax shall be levied at the reduced rate of 15% for high-tech enterprises that need special support from the state.
Two, if your unit calculates income tax according to income, it should belong to the approved collection method.
(1) Calculation of quarterly income tax payment
Income tax payable = total quarterly income *0.75℅*25%
(2) Calculation of monthly income tax payment
Income tax payable = total monthly income *0.75℅*25%
The monthly income of small-scale taxpayers is 30,000 yuan, and the quarterly income is less than 90,000 yuan. The tax calculated according to the tax rate goes directly to the non-operating income account, not to the payable tax account. Borrow: bank deposit; Loans: main business income and non-operating income.
Urgently seeking small-scale enterprise income tax samples? I. VAT declaration process:
1. Before 10 every month (if 10 is a holiday, it can be extended by one day), and fill in the VAT return form at the collection office of the competent tax bureau. The declaration form is different according to the types of taxpayers: if it is a general taxpayer, you need to fill in a main form and eight payment books; If it is a small-scale taxpayer, only one main form and one auxiliary form should be filled in.
2. VAT declaration methods include manual declaration, IC card declaration and online declaration. Both manual declaration and IC card declaration should be declared to the tax authorities, but the difference is that IC card declaration must be written in the computer of the enterprise first, and then declared at the tax office. Online declaration means downloading the declaration form online, filling it out and uploading it. Each enterprise's declaration method is different. If you don't know your declaration method, you can consult the tax collection office of the competent tax authorities.
The above is the original declaration method. Now we use the comprehensive collection and management software of China Haotian, which is not as complicated as before. As long as we input the relevant data, the report can be generated and printed.
Two. Enterprise income tax declaration
1. Enterprise income tax should be declared before the end of each quarter. Specifically, April 15 (reported1-March), July 15 (reported April-June), June 15 (reported July-September), and 65438+1October/next year.
2. Enterprises established before June 65438+1 October 1 2002 shall declare enterprise income tax at local tax, and enterprises newly established after June 65438+1October/2002 shall declare enterprise income tax at national tax. A sole proprietorship enterprise is not a taxpayer of enterprise income tax, but pays individual income tax. Joint-stock enterprises and limited companies (including new one-man companies) are required to pay enterprise income tax.
Three, the tax number refers to the tax registration certificate number code. It consists of the organization code of Technical Supervision Bureau plus 6-digit area code. The tax registration certificate number of local tax is three digits more than that of national tax (followed by three zeros). ''
There are many ways to declare tax, such as manual declaration, IC card declaration and online declaration.
The general taxpayer must copy the tax electronically before paying the tax in the electronic newspaper.
General taxpayer enterprises should submit VAT tax returns, schedules 1 to 4, and more than two schedules in the oil industry.
Enterprises that are not ordinary taxpayers shall submit tax returns such as business tax, tax surcharge and resource tax.
All enterprises should report balance sheets and profit statements. To submit accounting statements, of course, the accounts of enterprises should be handled.
Instructions for filling in the enterprise income tax return form (applicable to the approved collection enterprises)
1. This form is for taxpayers who pay enterprise income tax according to the approved collection method (including the approved taxable income rate and the approved tax collection method) to use when reporting and paying enterprise income tax quarterly (monthly) and annually.
Second, the specific project description
1, 1 line "Total Income": report the total income obtained in the current period. (To be completed by the taxpayer whose taxable income is verified according to the total income)
2. Line 2 "Cost": Fill in the total cost included in the current period. (To be completed by the taxpayer who has verified the taxable income rate according to the cost)
3 "Taxable income rate" in line 3: Fill in the taxable income rate approved by the competent tax authorities.
4. Line 4: "Taxable income":
(1) For taxpayers whose taxable income rate is verified according to their total income, the calculation formula is: taxable income = total income × taxable income rate.
(2) For taxpayers whose taxable income rate is verified according to the cost, the calculation formula is: taxable income = cost expenditure ÷( 1- taxable income rate) × taxable income rate.
5. Line 5 "Applicable tax rate": the applicable tax rate determined according to line 4 "Taxable income" or the applicable tax rate stipulated in the income tax policy.
6. Line 7 "Actual income tax paid in advance": Fill in the accumulated enterprise income tax paid in advance this year.
7. Taxpayers with approved income tax payable can fill in lines 6, 7 and 8. Among them, line 6 should fill in the accumulated income tax payable in the current period approved by the competent tax authorities.
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