1. Registered individual businesses and businesses need to pay taxes. The standards for paying taxes are as follows:
1. Sales of goods shall pay 3% VAT and service shall pay 5% Business Tax.
2. Additional urban construction tax and education fee shall be paid at the same time according to the sum of VAT and business tax paid.
3. There is also about 2% personal income tax.
4. If the monthly income is less than 5,000 yuan, it is exempted from VAT or business tax, and the urban construction tax and the additional education fee are exempted.
5. Tax authorities that have approved the levy generally implement the fixed-time quota method for individual business households.
6. That is to say, the amount of tax payable to you in one month is approved according to the area, location, area, equipment, etc.
7. If the invoice amount is less than the quota, tax shall be paid according to the quota. If the invoice amount exceeds the quota, tax shall be reimbursed according to the rules.
2. Relevant laws on the accounting and tax return of a company with its business license:
1. Accounting is necessary in accordance with relevant laws and regulations:
In order to set up accounts within 15 days after receiving business license, it is necessary for an enterprise to have a professional account keeper to make accounts for the enterprise according to the original receipt. If the tax declaration is not filed within the time limit stipulated by the tax bureau, if the circumstances are relatively light, the tax authorities will impose a fine of more than 200 yuan per month on the enterprises in addition to the reimbursement of taxes, and if the overdue period is longer, they will also impose a late fee; if the circumstances are serious, the tax authorities will have more serious circumstances and impose a fine of higher amount accordingly.
2. Tax filing is also necessary in accordance with relevant laws and regulations:
After the business license is approved, no matter whether it is earning money or not, or whether it is doing business, it is necessary to make a monthly account according to the operation status and then make a tax declaration to the tax bureau according to the account book. If the tax registration authority fails to file the tax declaration for three consecutive months, the tax registration authority will issue the tax registration certificate to the enterprise for processing. When the tax registration certificate is published by the tax bureau, it will be impossible to restore it. That is to say, all the certificates of enterprises will be discarded one after another because of the publication of the tax registration certificate.
If the tax registration certificate is published without the approval of the tax registration organ and the notice is published, then, even if it is requested to be published by the various issuing organs, all other documents of the company can not be requested to be published and scrapped one after another. The identity card information of all shareholders of the company will be collected by the relevant registration authorities and blacklisted. It will affect future loans, re-investment and entrepreneurship, and going abroad.
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