Current location - Recipe Complete Network - Catering training - The invoice amount of the coffee shop is 55,000 yuan, and the monthly tax is 4 152.5. How is this 465,438+052.5 calculated? Please write it in detail. Thank you.
The invoice amount of the coffee shop is 55,000 yuan, and the monthly tax is 4 152.5. How is this 465,438+052.5 calculated? Please write it in detail. Thank you.
1, business tax, tax rate, 5% of income, **55000*5%=2750 yuan.

2. Local tax surcharge, 12% business tax, ***2750* 12%=330 yuan.

3. Income tax, 25% of profits, 4152.5-2750-330 =1072.5 yuan.

Profit: 1072.5/25%=4290

Profit rate: 4290/55000=7.8%

In other words, according to the average profit rate index of 7.8% in the same industry, your monthly profit is 4290. According to the income tax rate of 25%, the income tax payable is 65,438+0,072.50 yuan.