VAT tax rate is based on the different industries. Its tax rate is divided into four levels, including 3%, 6%, 10% and 16%. Once you know the tax rate, it is easy to know the tax inclusive. This is a calculation formula, which calculates the tax amount. So how to collect the invoice tax point? What are the common tax types of enterprises? The following is the editor of Accountant Yue Reimbursement to introduce this content to you!
1:
1: Small-scale tax point 3%, government policy service industry tax point 1%
2: General taxpayer
Service industry service industry 9%
Transportation11%
Sales13%
2: Tax filing period
Small quarterly report: January, April, July, November 15th
Monthly report: Before the 15th of each month,
Small monthly report: Before the 15th of each month,
Small monthly report does not exceed 100,000 yuan in the month, and the quarterly no more than 300,000 yuan is exempted. If the tax is exceeded, the full amount will be paid after the tax is exceeded. What are the taxes are there?
Value-added tax (invoice amount * tax point)
Income tax (there are many ways to avoid it)
Property tax (rent * 13%), paid once every six months)
Land tax (area * 20/m2, paid quarterly)
Stamp tax (5/10,000)
Tax points for general and special invoices
Tax rate is stipulated by law and is related to the nature of the industry and the nature of the enterprise.
1. Issuing ordinary invoices: The tax rate is 3% including: (small-scale) commercial enterprises, industrial enterprises, construction, transportation, and some service enterprises; 5% includes: most service enterprises such as: postal and telecommunications, communications, finance, catering, advertising, etc.
2. Tax rates for issuing VAT invoices: 17%, 13% include: large industrial and commercial enterprises (general taxpayers.
General taxpayers can deduct the corresponding tax amount by obtaining VAT invoices, Small-scale taxpayers and general taxpayers must pay the corresponding tax amount by issuing VAT invoices. Whether small-scale taxpayers or general taxpayers can obtain ordinary invoices, they cannot deduct the corresponding tax amount by obtaining ordinary invoices. Small-scale taxpayers and general taxpayers must pay the corresponding tax amount by issuing ordinary invoices.
Secondly, the industry is different, the tax rate is different
Small-scale taxpayers generally pay invoices for invoices at 3% (3.1-5.31 is temporarily levied at 1%), including real estate (5%), rental housing (5% reduction by 1.5%), and selling fixed assets that you have used ( tangible movable property 3) Do simple levy 2%, without reducing or exemption is 3%
General taxpayer real estate leasing before 2016.4.30, obtain simplified levy of real estate at 5%, otherwise 9%, tangible movable property leasing 13%
Transportation, postal services, telecommunications services (including 6% of value-added telecommunications services), construction services These are 9%
Modern services, life services, and financial services are 6%
Three common taxes for enterprises:
1.VAT tax
Tax points: 3%
Tax amount = Current tax-exclusive sales* Collection rate (3%)
Tax-exclusive sales = tax-inclusive sales/(1+ collection rate 3%)
Tax preferential tax threshold:
Sales of small and micro enterprises that provide taxable services:
1. If the VAT threshold is not exceeded, the VAT is exempted from
1. If the VAT threshold is not exceeded, the VAT is exempted from
2. If the threshold exceeds the threshold, the full amount of VAT is calculated and paid
Note: 1. The special value-added tax invoice is paid as actual payment. The total quarterly income does not exceed the threshold. Only special invoices are collected in the area
2. The threshold for small and micro enterprises is 30,000 yuan per month, and 90,000 yuan per quarter
3. The VAT threshold is not applicable to enterprises recognized as general taxpayers
2. Corporate income tax
Tax points: 25%
Collection method: Check the collection, and verify the preferential policy for hiccupation of
: From January 1, 2018 to December 31, 2020, the annual taxable income of small micro-profit enterprises will be increased from 500,000 yuan to 1 million yuan. For small micro-profit enterprises with annual taxable income less than 1 million yuan (including 1 million yuan), their income will be paid at a 10% tax rate.
3. Local tax surcharge
Calculation method of local tax surcharge:
(I) Urban maintenance and construction tax:
Tax point: 7% (calculated based on the actual tax paid by VAT)
(II) Education surcharge
Tax point: 3% (calculated based on the actual tax paid by VAT)
(II) Education surcharge
Tax point: 3% (calculated based on the actual tax paid by VAT)
(III) Local education surcharge
Tax points: 2% (calculated based on the actual tax payment of value-added tax)
Urban construction and maintenance tax , education surcharge, local education surcharge = sales tax amount to be paid × applicable tax rate
preferential policies: From February 1, 2016, the payer whose monthly tax turnover or sales does not exceed 100,000 yuan (quarterly tax turnover or sales does not exceed 300,000 yuan) will be exempted from education surcharge and local education surcharge.
Original text: www.yuebaoxiao.com/newsinfo/1177584.html
The above is the invoice tax point knowledge and common tax knowledge in enterprises introduced to you. Understanding these, accountants can better . If you want to know more about invoices, please follow Yue Reimbursement website!
