Traditional Culture Encyclopedia - Traditional festivals - Excuse me, how is the industrial and commercial tax paid in manufacturing industry?
Excuse me, how is the industrial and commercial tax paid in manufacturing industry?
1, the value-added tax is 17% and 6% of the sales revenue (applicable to general VAT taxpayers and small-scale production and processing taxpayers respectively);
2. Urban construction tax shall be paid at 7% of the paid value-added tax;
3. The education surcharge is paid at 3% of the value-added tax already paid;
4. The local education surcharge is 2% of the paid value-added tax;
5. Stamp duty: the purchase and sale contract shall be stamped at three ten thousandths of the purchase and sale amount; Account books shall be paid according to 5 yuan/book (at the time of opening accounts every year); Pay in five ten thousandths of the sum of "paid-in capital" and "capital reserve" every year (pay in full in the first year and pay gradually thereafter);
6. Urban land use tax shall be paid according to the land area actually occupied (different places, XX yuan/square meter);
7. Property tax shall be paid at 70%* 1.2% of the original value of the own property;
8. Travel tax shall be paid by vehicle (different local regulations and different vehicle types have different tax amounts, XX yuan);
9. Pay enterprise income tax according to taxable income (adjusted profit) (within 30,000 yuan 18%, 27% between 30,000 yuan and 654.38+10,000 yuan, and 33% above 654.38+10,000 yuan);
10, personal income tax is withheld and remitted for wages.
Except for value-added tax and enterprise income tax (June 65438+1 October1newly established enterprise), all the above taxes are declared and paid to the local tax bureau.
Second, the tax declaration period
1, the value-added tax, urban construction tax, education surcharge and personal income tax are equal to 10 days of the following month, which is the payment deadline;
2. The enterprise income tax payment period is 15 days after the quarter (10 days in the next month if the local tax authorities confirm monthly payment), and the final settlement period is 4 months;
3. Property tax, urban land use tax, vehicle and vessel tax, etc. , according to the time limit stipulated by the local tax authorities (generally twice a year, other provisions are different).
The deadline for payment is the last day. In case of rest day, it will be postponed for one day; In case of long holidays (Spring Festival, May 1st and 11th), it will be postponed according to rest days;
5. The late payment fee is charged at 5/10000 per day;
6. Those who fail to pay after being ordered by the tax authorities within a time limit may be fined.
How does the industrial and commercial tax suffer? The industrial and commercial bureau does not collect taxes, but only charges you some fees and license costs.
Taxes are collected by domestic tax authorities.
If you are a company:
I. Basic taxes
1, the value-added tax is 17% and 4% of the sales revenue (applicable to general taxpayers and small-scale taxpayers respectively);
2. Urban construction tax shall be paid at 7% of the paid value-added tax;
3. The education surcharge is paid at 3% of the value-added tax already paid;
4. The local education surcharge is paid at 2% of the value-added tax;
5. Stamp duty: the purchase and sale contract shall be stamped at three ten thousandths of the purchase and sale amount; Account books shall be paid according to 5 yuan/book (at the time of opening accounts every year); Pay in five ten thousandths of the sum of "paid-in capital" and "capital reserve" every year (pay in full in the first year and pay gradually thereafter);
6. Urban land use tax shall be paid according to the land area actually occupied (different places, XX yuan/square meter);
7. Property tax shall be paid at 70%* 1.2% of the original value of the own property;
8. Travel tax shall be paid by vehicle (different local regulations and different vehicle types have different tax amounts, XX yuan);
9. Pay enterprise income tax according to taxable income (adjusted profit): the taxable income within 30,000 yuan (inclusive) is 18%, the taxable income between 30,000 yuan and 654.38+ten thousand yuan (inclusive) is 27%, and the taxable income above 654.38+ten thousand yuan is 33% (Note: 2008)
10, personal income tax is withheld and remitted for wages.
Except for value-added tax and enterprise income tax (June 65438+1 October1newly established enterprise), all the above taxes are declared and paid to the local tax bureau.
Second, the tax declaration period
1, the value-added tax, urban construction tax, education surcharge and personal income tax are equal to 10 days of the following month, which is the payment deadline;
2. The enterprise income tax payment period is 15 days after the quarter (10 days in the next month if the local tax authorities confirm monthly payment), and the final settlement period is 4 months;
3. Property tax, urban land use tax, vehicle and vessel tax, etc. , according to the time limit stipulated by the local tax authorities (generally twice a year, other provisions are different).
The deadline for payment is the last day. In case of rest day, it will be postponed for one day; In case of long holidays (Spring Festival, May 1st and 11th), it will be postponed according to rest days;
5. The late payment fee is charged at 5/10000 per day;
6. Those who fail to pay after being ordered by the tax authorities within a time limit may be fined.
What is the future of IT manufacturing? The future of IT product manufacturing industry
What is the status quo of China's manufacturing industry, which accounts for more than one tenth of the world? However, manufacturing alone cannot support a big country, nor can a country be truly powerful.
How did the United States return to manufacturing should be that the United States opened more factories.
Trump wants to add something.
Employment probability, nothing else.
1, the prospect of the United States returning to manufacturing:
Because the United States has achieved industrialization, it is currently in the post-industrial era. Service industry is the main contributor to GDP, and the proportion of service trade in exports is rising.
At the present stage in the United States, the real economy is no longer the main economy of GDP, and the contribution of the virtual economy (finance, real estate, stocks, futures, funds, Internet, service industry, gold and dollars) to GDP has far exceeded that of the real economy. But manufacturing is the foundation of all virtual economies. Without a foundation, the virtual economy can only be water without a source and a tree without a root.
In manufacturing, the United States has gradually lost most of the world's markets. Household appliances, electronic products, automobiles and shipbuilding are occupied by Japan, South Korea and China, and steel is a sunset industry. Internet, computer hardware
Parts and mobile phones are mostly produced in China, but now even the R&D and production of wind power, solar energy, flat panel display and LED have gradually disappeared in the United States, and shale oil has now suffered from the oil winter. Every manufacturing job lost in the United States
Reach 500 thousand a year. Now the United States can only struggle in high-end manufacturing, medical care, education, environmental protection and other industries.
2. How did the United States return to manufacturing?
(1) Energy prices in the United States are low, such as electricity, which is only half that of China, and taxes in the United States are also very low. In addition, although the labor cost in the United States is high, the labor productivity in the United States is much higher than that in China, so that the average cost of manufacturing in the United States has not been significantly improved.
(2) The improvement of automation, especially the widespread use of automatic robots, has greatly reduced the number of workers in the United States, thus reducing labor costs. The land and tax advantages of the United States make American manufacturing, especially high-end and cutting-edge manufacturing, useful.
(3) Manufacturing is vital to the prosperity of the United States. Manufacturing contributes $2 trillion in GDP each year, accounting for 60% of American exports.
(4) Change from traditional industries to non-traditional industries.
For example, Google has invested in intelligent robots, driverless, drones, smart homes and other fields. Agricultural machinery manufacturers invest in smart agriculture; Medical device manufacturers change to medical services.
How is the manufacturing industry developing? The country attaches importance to the development of manufacturing industry, but at the same time, under the background of economic globalization, the competitive pressure of manufacturing industry is great, and the current situation is both an opportunity and a challenge.
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The definition of processing manufacturing industry From the development history of manufacturing industry, there are two main types of manufacturing industry: one is processing manufacturing industry, and the other is equipment manufacturing industry. Mass production, standardization and production line are the most important characteristics of processing and manufacturing industry. In the process of industrialization, the most basic competition mode of processing and manufacturing industry is the competition of cost and price. The technology has reached a certain level and the quality has reached a certain standard. If there is no difference between products, the final result of price competition is unprofitable. In some developed coastal areas, such as Shanghai and Guangdong, after some processing and manufacturing enterprises have reached a certain level, they find that although the market they occupy is getting bigger and bigger, their profits are getting thinner and thinner, even at the critical point of profit and loss. Developed countries have also experienced such a process, and then entered the process of differentiated competition. The competition among equipment manufacturing enterprises is not mainly the competition of cost and price, but the competition of efficiency, quality, marketing and brand. Only these can really bring profits to enterprises. Now China's industrialization has reached this stage. Some enterprises find that the development space of processing manufacturing industry is getting smaller and smaller, and hope to upgrade to equipment manufacturing industry. The issue of industrial upgrading put forward in the report of the 16th National Congress of the Communist Party of China actually involves the development of the manufacturing industry itself. At present, the manufacturing industry is in the process of transforming from processing manufacturing to equipment manufacturing. In the next stage, China's industry should develop into the equipment manufacturing industry, otherwise the actual economic benefits and social welfare brought by China's industrialization development will be greatly limited.
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