How do small-scale companies pay taxes

First, how do small-scale companies pay taxes?

Legal analysis: There are three main ways to collect large-scale taxpayers: audit collection, audit collection and regular quota collection. Small-scale taxpayers refer to value-added tax taxpayers whose annual sales are lower than the prescribed standards, their accounting is not perfect, and they can't submit relevant tax information as required. Audit and collection: the tax authorities calculate and pay taxes according to the operating conditions reflected in the accounts provided by taxpayers and the applicable tax rates. This method is generally applicable to tax paying units with relatively sound financial accounting system and capable of earnestly fulfilling their tax paying obligations. Verification and collection: The tax authorities verify the approved output and sales of taxable products produced by taxpayers according to their employees, production equipment and raw materials, and collect taxes accordingly. This method is generally suitable for taxpayers whose books are not sound enough, but who can control raw materials or sales. Regular quota collection: the tax authorities determine the turnover and income one by one through typical investigations, and collect taxes accordingly. This method is generally applicable to small tax paying units without complete evaluation basis. Legal basis: Article 12 of the Detailed Rules for the Implementation of the Law of People's Republic of China (PRC) on Tax Collection and Management shall, within 30 days from the date of obtaining the business license, apply for tax registration with the competent tax authorities in the place where the production or business operation takes place or where the tax obligation occurs, truthfully fill in the tax registration form and provide relevant documents and materials as required by the tax authorities.

Second, how do small taxpayers pay taxes?

At present, laxatives are only 5% for real estate leasing, and all other general taxpayers are 3%. Take the 3% universal ticket as an example. When your monthly income is less than 30 thousand or your quarterly income is less than 90 thousand, you will be exempted from VAT.

If the monthly income exceeds 30,000 yuan or the quarterly income exceeds 90,000 yuan, VAT will be paid. In this case, the VAT is 100003%=300 yuan, and the business tax 12% is 300 12%=36 yuan.

If you go to the tax bureau to open a small-scale special ticket, no matter what your total income is, you can't be tax-free. According to the above algorithm, it is 336 yuan.

After the final billing, you should consider the income tax. If you can find enough fare tickets to offset your income, it will be 0. If a certain fee is not paid, the maximum income tax is 1000025%=2500 yuan.

Third, how do small taxpayers pay taxes?

Small-scale taxpayers in commercial enterprises generally pay taxes at four points, which is 4% of sales. Enterprises other than commercial enterprises belong to small-scale taxpayers, and the applicable tax rate is 6%, calculated according to turnover. Adding five points will definitely reduce one point. Besides, I don't know if you want to pay taxes at the local taxation bureau. The general local taxation bureau will also levy some related additional taxes according to the value-added tax you paid in the current month.

The general tax bureau will determine whether it is an audit collection or a fixed collection according to the financial scale of an enterprise or a private household. Audit collection is based on the turnover in your financial account, and fixed collection is to verify a fixed amount for you. No matter how much turnover you have completed, it is levied according to a fixed amount.

Fourth, how do small taxpayers pay taxes?

Classification: Business/Financial Management >> Financial Taxation

Problem description:

I would like to ask, how to calculate the tax of 6 points for small taxpayers? Is it calculated by multiplying sales by 6%? Is this part of the tax refunded?

Please tell me if a friend knows! I appreciate it!

Analysis:

Small-scale taxpayers selling goods or taxable services shall implement simple sales and the prescribed comprehensive collection rate to calculate the tax payable. Its calculation formula is:

Taxable amount = sales amount

Its sales include the value-added tax charged to the buyer according to the total price charged by ordinary taxpayers. When a small-scale taxpayer sells goods or taxable services, the sales amount is calculated by using the formula of sales amount and tax payable:

Sales = sales including tax -( 1 collection rate)

The collection rate of small-scale taxpayers is uniformly set at 6%.

Small-scale taxpayers should deduct the sales returned to the buyer due to the return or discount of sales.

For example, a small-scale VAT taxpayer obtained tax-included sales of 25,000 yuan on June 5438+ 10, 2004, but the sales were returned to 3,800 yuan due to delivery errors. Calculate the value-added tax payable by the taxpayer in the current month (the taxpayer applies the comprehensive collection rate of 6%).

Taxable amount =[(25000×6%)

=20000×6%= 1200 (yuan)