How to declare the fixed tax for self-employed food service industry?
Step 1: Click into the installed e-Tax client.
Step 2: For sales, complete the "VAT Return Attached Information I".
Step 3: For tax credits, complete the "Information attached to VAT Return IV".
Step 4: For the main form, you need to complete the "VAT Return (Applicable to Small Scale Taxpayers)".
Expanding knowledge: introduction to the meaning and characteristics of flat-rate tax
Introduction of flat-rate tax:
Flat-rate tax also refers to a variety of taxes based on a fixed tax rate. For example, urban land use tax, resource tax, vehicle and vessel use tax and cultivated land occupation tax. The fixed tax is applied to the quantitative taxation, and the calculation is relatively simple.
Features of flat-rate tax:
1. The taxable amount of flat-rate tax should be calculated according to the taxable quantity of the taxable products and the prescribed unit tax amount. Changes in the price of the taxable object will not affect the tax rate. If the price increases, the amount of tax remains the same and the tax burden is reduced. Similarly, if the price is lowered, the amount of tax will remain the same and the tax burden will increase. So, the tax amount will be adjusted accordingly in case of price change.
2. The fixed tax is not easy to reflect the qualitative difference of the tax object. For example, some of the same commodities are different in quantity and quality, there will be a large difference in price, according to the prescribed tax amount, the tax burden is not reasonable. Therefore, the amount of tax must be determined by the quality and so on, so as to set the quality standard.
3, for taxpayers with different levels of income, the flat-rate tax is a policy of equal burden. That is, in the case of equal tax amount, the effective tax rate is not equal. And the higher the income, the lower the effective tax rate will be.