2, engaged in the production, sales, repair and mending of the enterprise is generally subject to value-added tax (VAT), VAT taxpayers are divided into general VAT taxpayers and small-scale taxpayers. General taxpayer refers to the industrial annual income can reach 1 million, commercial annual income can reach 1.8 million enterprises, general taxpayer tax rate is 17%, you can deduct the input tax on purchased goods; small-scale industrial enterprises of the VAT rate of 6%, commercial 4%. The VAT is declared and paid at the state tax.
3. Enterprises engaged in the provision of taxable services (catering, services, advertising, transportation, consulting, etc.), the transfer of intangible assets or the sale of real estate are subject to business tax. The rate of business tax varies from 3% to 5% depending on the industry, and 20% for individual industries, such as Internet cafes. The business tax is paid at the local tax.
4. Enterprise income tax: a tax levied on the profits of enterprises, the basic tax rate is 33%, with two other preferential tax rates of 18% and 27%. Taxable income (i.e., profits recognized by the tax authorities) in more than 100,000 33% tax rate, less than 30,000 18% tax rate, three to 100,000 27%. There are two ways to collect enterprise income tax: approved levy and checking account levy, checking account levy is based on the enterprise's declared income minus the relevant costs and expenses to calculate the profit and then according to the amount of profit multiplied by the corresponding tax rate to calculate the taxable amount. Approved levy is not to take into account your costs and expenses, the tax authorities directly with the income multiplied by a fixed rate (depending on the industry), the resulting number as your profit, and then according to how much, multiplied by the corresponding tax rate. Approved levy is generally suitable for small enterprises with unsound accounting. enterprises established after January 1, 2002, the enterprise income tax is paid in the national tax. (Sole proprietorship enterprises do not pay enterprise income tax, but pay individual income tax at local tax).
5. In addition, enterprises also pay some additional taxes and small taxes. The urban construction tax and education surcharge are additional taxes to the value-added tax and business tax, and as long as the latter is paid, it is necessary to use the number of payments as a base multiplied by the corresponding tax rate to pay the additional tax. Depending on the area where the enterprise is located, the urban construction tax is divided into 7% (urban areas), 5% (counties and towns) and 1% (others), while the education surcharge is 3%. Smaller taxes include stamp duty, property tax, and so on, in addition to withholding employees' personal income tax and so on.