How do ordinary small companies pay taxes?

How should small businesses pay taxes?

I. Calculation of VAT payable (collected on behalf of the other party)

Calculation of tax payable by small-scale taxpayers

Taxable amount = sales × collection rate (6%)

Second, the calculation of consumption tax payable (consumption tax is a tax levied on certain consumer goods and consumption behaviors. I don't know whether your goods belong to)

Calculation of taxable amount of taxable consumer goods levied at ad valorem

Taxable amount = sales × tax rate

Third, the calculation of business tax

Taxable amount = turnover × tax rate (3%)

Fourth, the calculation of enterprise income tax

The formula for calculating and paying income tax is:

(1) annual income tax payable by enterprises = annual taxable income ×33% (27% for small enterprises or 18%)

Annual taxable income = total income of the enterprise-(cost+expense+loss) deduction.

(2) If an enterprise pays enterprise income tax quarterly (or monthly), its taxable income in this quarter (or used) = the accumulated taxable income in this quarter (this month) minus the accumulated income tax paid in last quarter (last month).

Small business financial management system

accountability

1, according to the provisions of the national accounting system, bookkeeping, double-entry bookkeeping, reimbursement, complete procedures, accurate figures, clear accounts and timely processing;

2. Issue and review invoices, supervise the occurrence and recovery of various business funds, sort out, review and summarize business reports, supervise and keep the implementation of business contracts, and report statistical reports;

3. Accounting of accounting business, supervision of financial system, preservation and management of accounting files;

4. Complete other tasks assigned by the department head or relevant leaders.

Cash management system

1. The cashier of the company is responsible for all cash receipts and payments.

2. Establish and improve the "cash book" account book. The cashier should register the cash flow income and expenditure accounts one by one according to the approved income and expenditure vouchers, and check the inventory with the balance every day. Settle accounts once a month, and the accounts are consistent.

When the cash on hand exceeds 3000 yuan, it must be deposited in the bank.

4. After receiving the cash, the cashier shall immediately issue a "check recovery registration form" in quadruplicate, which shall be signed by the payer in the lower right corner, with one for the payer, the business department, the cashier and the accountant.

5. Any cash expenditure must be submitted for approval according to relevant procedures (see the expenditure approval system for details). If you need to advance cash due to business trip or other reasons, you must fill in the debit note and get the approval of the general manager before you can use cash. The borrower shall repay or reimburse the cashier within three days after returning from a business trip or loan (see the travel expense reimbursement regulations for details).

6. After the receipt and payment documents are processed, the cashier shall sign and seal the verified receipt and payment documents, and affix the cash receipt and payment seal on the original documents to prevent repeated reimbursement.