With the continuous development of the economy, taxation, as one of the important means of national governance, has an important impact on the operation and development of enterprises. Understanding the company's tax payment standards not only helps enterprises to reasonably avoid tax risks, but also brings certain tax benefits to enterprises. This article will give you a detailed explanation of the company's tax payment standards to help you plan your corporate finances reasonably.
VAT is one of the most common taxes for businesses. Depending on the type of taxpayer and the size of the income of the business, the VAT rate varies:
Self-employed, sole proprietorship, small-scale taxpayers: The tax rate is 3%. If the quarterly revenue is less than 9000000 yuan, temporarily exempted.
General taxpayers: Depending on the industry, the method of collection and the taxable goods, services and services, the tax rates are % and 16%, respectively.
Enterprise income tax is a kind of income tax levied on legal entities that obtain income within the territory of China. Units such as *** organizations with legal person status only need to pay enterprise income tax when the "profit" of the tax caliber is greater than zero. The usual tax rates are as follows:
Small and micro enterprises: The comprehensive tax rate is 10%.
General Enterprise: The tax rate is 25%.
High-tech enterprises: 15% off.
Small low-profit enterprises: The tax rate is 20%, but the income can be discounted, and the actual tax burden is 5% and 10%.
In addition to VAT and corporate income tax, there are also some additional taxes:
Urban Maintenance Construction Tax: Depending on the region, the applicable tax rate is % or 1%.
Educational fee surcharge: The levy rate is 3%.
Local education fee surcharge: The levy rate is 2%.
Understanding a company's tax standards is critical to business operations. If you need more detailed information, it is advisable to consult a professional tax advisor or tax authority.