The basic tax to be paid by start-ups is relatively small, mainly as follows:
Companies are divided into small-scale taxpayers and general taxpayers according to the nature of tax payment.
Small-scale taxpayers: Small-scale VAT taxpayers with monthly sales of less than 100,000 yuan (inclusive) are exempt from VAT. Small-scale VAT taxpayers shall be subject to the taxable sales income at the rate of 3%, and the VAT shall be levied at a reduced rate of 1%.
General taxpayers: 6% for services, 9% for transportation, *13%, according to industry.
In addition, small-scale taxpayers with monthly sales of less than 100,000 yuan (inclusive) can be exempted from VAT.
As long as the enterprise is profitable, it must pay corporate income tax.
The normal corporate income tax rate is 25%. High-tech enterprises that need key support will be subject to enterprise income tax at a reduced rate of 15%.
If you are a small and micro enterprise, the part of the taxable income exceeding 1 million yuan but not exceeding 3 million yuan will be included in the taxable income at a reduced rate of 25%, and the enterprise income tax will be paid at the rate of 20%.
The company is subject to individual income tax if it distributes money to individuals. There are three main scenarios:
1.Payroll: The tax rate is 3%-45%.
2.Shareholder dividends: The general tax rate is 20%. The premise is that the company must be profitable, and then there are undistributed profits in the book after paying the enterprise income tax.
3.Year-end bonus: It can be paid once a year. At present, there are still preferential policies, and you can continue to choose to enjoy the preferential policies of separate taxation. If the year-end bonus is less than 36,000, it can be paid at a tax rate of 3%.
The surcharge that exists as a tax is the urban construction tax, the education surcharge and the local education surcharge, which means that this is an additional tax on the value-added tax.
Additional tax rates:
1.Urban Construction Tax:
1) If the taxpayer is located in an urban area, the tax rate is 7%;
2) The tax rate for taxpayers in counties and towns is 5%;
3) If the taxpayer's location is not in the urban area, county seat or county-owned town, the tax rate is 1%.
2.Education Fee Surcharge:
3% of the VAT and GST amounts.
3.Local Education Fee Surcharge:
2% of the VAT tax and GST amount.
Stamp duty is a small tax, but don't forget it!
The registered capital needs to pay stamp duty, and the amount of funds in place will be paid according to the amount received, and the applicable tax rate is 5/10,000.
In addition, the company also needs to pay stamp duty when it signs a sales contract, labor contract, etc.