What taxes should I pay?

Taxes payable include value-added tax, consumption tax, business tax, income tax, resource tax, land value-added tax, urban maintenance and construction tax, property tax, etc.

Enterprises must fulfill their tax obligations in accordance with state regulations and pay various taxes and fees on business income according to law. These payable taxes and fees should be confirmed and accrued according to the accrual principle, and temporarily stay in the enterprise before payment, forming a liability (taxes and fees that should be turned over to the state but have not been turned over). Enterprises should generally reflect the payment of various taxes and fees through the subject of "taxes payable", and make detailed accounting according to the items of taxes and fees payable. All kinds of taxes and fees payable by the credit registration of this course, all kinds of taxes and fees paid by the debit registration, and the final credit balance reflects the taxes and fees that have not been paid; At the end of the period, if the debit balance reflects overpayment or tax deduction.

Taxes payable refer to all kinds of taxes that should be paid by enterprises according to the operating income and profits achieved in a certain period of time and in accordance with the provisions of the current tax law. Taxes payable include value-added tax, consumption tax, enterprise income tax, resource tax, land value-added tax, urban maintenance and construction tax, property tax, land use tax, travel tax, education surcharge, mineral resources compensation fee and other taxes paid by enterprises according to law, as well as personal income tax collected and remitted by enterprises before being turned over to the state.

laws and regulations

People's Republic of China (PRC) enterprise income tax law

Article 27 The following income of an enterprise may be exempted from or reduced from enterprise income tax:

(1) Income from agriculture, forestry, animal husbandry and fishery projects;

(two) the investment and operating income of public infrastructure projects supported by the state;

(three) income from engaging in qualified environmental protection, energy saving and water saving projects;

(4) Income from qualified technology transfer;

(5) Income as stipulated in the third paragraph of Article 3 of this Law. Article 26 The following income of an enterprise is tax-free income:

(1) Debt interest income;

(two) dividends, bonuses and other equity investment income between qualified resident enterprises;

(3) A non-resident enterprise establishes an institution or place in China, and obtains dividends, bonuses and other equity investment income actually related to the institution or place from the resident enterprise;

(4) Income of qualified non-profit organizations.