How to pay enterprise tax with CCTV digital currency

1.

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3. According to the national tax law, the personal income tax is 20% of the total personal income. If you earn more than 600000 yuan, you need to pay 120000 yuan tax.

4.

From the conditions of the problem, we can see that the unit is a business tax taxpayer, not a VAT taxpayer, and is paid at the rate of 5%

According to the company law, the taxes are as follows:

urban construction tax: 5000 * 7% = 350 (different tax rates in different regions)

ecation surcharges: 5000 * 3% = 150

local ecation surcharges: 5000 * 1% = 50 (not in some regions)

other local funds: 100000 * 0.05% = 50

the so-called earning 1 million in the title, It refers to the surplus after the income cost tax expense, that is, the net profit. It also needs to pay 25% of the enterprise income tax

extended information:

the taxable income of enterprise income tax refers to the total income of each tax year of foreign-invested enterprises and foreign enterprises' proction and operation institutions and places in China, and the balance after decting costs, expenses, taxes and losses

There are different calculation methods and formulas for the taxable income of enterprise income tax for different instries

since the calculation of taxable income is based on the total income of an enterprise in each tax year, and each income has its objective situation of cross year realization, in order to accurately determine the amount of income realized in a tax year, the tax law stipulates that the calculation of taxable income of an enterprise shall be based on the accrual basis

5. For the same BT project, there will be different tax treatments in different provinces< According to the policies issued by relevant provinces and cities, there are mainly five different business tax collection modes for BT project investors and financiers to obtain repurchase money from the government:

1, Business tax is paid according to the 3% difference of "construction instry" tax items

this mode breaks the restrictions on the construction qualification of investors and financiers, and stipulates that investors or project companies are recognized as general contractors of construction instry regardless of whether they have construction general contracting qualification, and the tax basis is the balance of repurchase price after decting subcontracting (with slight differences in different regions)

the basic characteristics of the policies issued by these provinces and cities are as follows:

whether they have the qualification of general construction contract, the investors and financiers of BT projects are regarded as the general contractors of construction instry, and the buyback price (including engineering construction cost, financing cost, management cost and reasonable return) obtained by the investors and financiers of BT projects from the government, The business tax shall be paid at the rate of 3% of the tax items of "construction instry". If the investor and financier of BT project contracts the project to other construction enterprises, the business tax of construction instry shall be levied according to the balance of the obtained repurchase price minus the project payment to the construction enterprises< According to the documents issued by Hubei Province, Chongqing city and Tianjin city, the investors and financiers of BT project shall pay the business tax in full at 3% of the "construction" tax item according to the repurchase price

as pointed out in Article 2 of the notice of Hubei Local Taxation Bureau on strengthening the business tax management of BT and other construction projects (edsf [2013] No. 90), if the project is initiated in the name of the project owner, the business tax shall be levied on the investors and financiers who have obtained the government's concession for the construction of the project in the following ways: (1) if the investors and financiers participate in the construction of the project, They should be recognized as the general contractor of construction projects, and the business tax shall be levied according to the tax items of "construction instry". The taxable turnover shall be the total repurchase price obtained, and the tax return shall be made according to the time when the business tax obligation of construction instry occurs

the announcement of Tianjin Local Taxation Bureau on the business tax policy issues of BT mode construction project (announcement [2011] No.15 of Tianjin Local Taxation Bureau on December 9, 2011) stipulates that the turnover (including engineering construction fee, financing fee, management fee, etc.) obtained by the investor and financier in BT mode from the project owner at the time of project handover shall be determined Reasonable return and other full price and extra price fees), and business tax shall be levied in accordance with the relevant provisions of the construction instry

the main characteristics of this mode are as follows:

BT project should be set up in the name of the project owner (Hubei stipulates that investors and financiers participate in project construction), and the financier should be recognized as the general contractor of the construction instry regardless of whether he has the qualification of general construction contract. The tax basis is: the turnover (including project construction cost, construction cost, etc.) obtained from the project owner at the time of project handover Financing fee, management fee, reasonable return and other total price and extra price fee), business tax shall be collected according to relevant regulations of construction instry, and "special invoice for construction instry" shall be issued in full< As pointed out in Article 2 of the notice of Hubei Local Taxation Bureau on strengthening the business tax management of BT and other construction projects (edsf [2013] No. 90), the construction project is initiated in the name of the project owner, The business tax shall be levied on the investors and financiers who have obtained the construction right of the government's concession project in the following ways: (2) if the investors and financiers are only responsible for providing funds, not participating in the construction of the project, and contracting the construction project to other construction enterprises, the construction enterprise shall be the business tax payer of the construction instry, and the business tax shall be levied according to the "construction instry" tax items, and the taxable turnover shall be the total amount of the project contracting; Business tax shall be levied on the entrusted project construction of the investor and financier according to the tax item of "service instry agency instry", and the taxable turnover shall be the balance of the total project contract amount paid to the construction enterprise dected from the total repurchase price. The occurrence time of its tax liability is the day of the payment date agreed in the contract; If no payment date is stipulated in the contract, it shall be the date on which the taxable act is completed

the announcement of Jiangxi Local Taxation Bureau on tax policy issues related to BT mode construction project (Announcement No. 4, 2010) stipulates that the investment and financing personnel, regardless of whether they have the qualification of general contracting, should be recognized as the general contractor of construction project in the name of project owner, Business tax shall be levied according to the current provisions of the tax items of "construction instry"; At the same time, the behavior of the project owner entrusting the investment and financing person to construct belongs to the behavior of entrusting the agent to construct. The investment and financing person shall be subject to business tax according to the tax item of "service instry agent instry". The taxable turnover is the balance of the total repurchase price (including project construction cost, financing cost, management cost and reasonable return) after decting the agent construction cost

the characteristic of this mode is that BT project behavior is identified as entrusted construction behavior, so the investment and financing person should be charged business tax according to the tax item of "service instry agent instry", and the taxable turnover is the balance of the total repurchase price (including construction cost, financing cost, management cost and reasonable return) after decting the construction cost< 4. Pay business tax in full at the rate of 5% of the tax item of "selling real estate" based on the repurchase price obtained

distinguish by the subject of BT project. Hubei, Anhui, Jiangxi, Hunan, Qing, Shandong and other places stipulate that the project is constructed in the name of the investor and delivered to the owner after completion, The business tax shall be levied on the investors and financiers according to the tax items of "selling real estate", and the taxable turnover shall be the total repurchase price (including the income of project construction cost, financing cost, management cost and reasonable return)< According to the announcement of Hainan Local Taxation Bureau on the business tax issues of "construction transfer" project (Hainan Local Taxation Bureau announcement No.3, 2014), the amount of income obtained by investors under the contract is not fixed If the land use right or other economic benefits are uncertain and investment risks and profits and losses need to be borne, it belongs to investment behavior, and the investment income obtained is not subject to business tax. However, in the process of project construction, the income obtained by the construction unit from providing construction services should be subject to business tax according to regulations

the highlight of the regulations of Hainan Local Taxation Bureau is to introce the concept of "investment income" in the Announcement No. 15 of 2013 of the State Administration of taxation into BT project. In view of the fact that the amount of income obtained by the investor according to the contract is not fixed, the land use right or other economic interests are uncertain, and the investor needs to bear the investment risk and profit and loss, it belongs to the investment behavior, and the investment income obtained is not subject to business tax. In this regard, the interpretation of Hainan local tax is that if the amount of income obtained by the investor is not fixed, the land use right or other economic interests are uncertain, and the investor needs to bear the investment risk and profit and loss, it belongs to the investment behavior. According to the current business tax policy, the investment behavior does not belong to the scope of business tax, and no business tax is levied. The behavior that the amount of income is not fixed, the land use right or other economic interests are uncertain, and the investors need to bear the investment risk and profit and loss refers to the behavior that when signing the "construction transfer" project contract with the owner, the investors can not accurately predict the amount of project return, so as to bear the investment risk and profit and loss

in addition to the above five modes, BT project also has the opinion that investors and financiers should pay business tax at 5% of "finance and insurance instry" according to the financing cost of repurchase price. As there is no unified contract model for BT project in China at present, in practice, some contract terms stipulate that "financing cost is calculated by compound interest based on the inspection price, the time of capital occupation and the benchmark interest rate of the bank in the same period". In areas without BT policy, the tax authorities will consider that the financing fees collected belong to the taxable income of "finance and insurance instry" stipulated in the detailed rules for the implementation of the Provisional Regulations on business tax< In practice, the buyback price paid by the project owner must be the price audited by the government audit institution designated by the government. How to determine the time of BT project investment and financing Party's business tax payment obligation? Is it in the current period when the buyback money from the project owner is received in batches? Or in the current period when the project owner and BT project investor settle the repurchase money? From the perspective of tax policies of BT project investment and financing construction in various provinces and cities, the consensus is that the payment date of project repurchase agreed in the contract should be regarded as the time of business tax liability

as stipulated in Hainan, the investor's tax liability time is the day on which the business income is received or the receipt of the business income is obtained. The date of obtaining the business income payment certificate is the payment date agreed in the project contract; If the date of payment is not specified in the contract, the time of occurrence of the tax liability shall be the day when the taxable act is completed. The completion time of taxable behavior shall be determined according to the principle that the project acceptance time and the project delivery time are the first. If an investor obtains advance payment, his tax liability shall occur on the day of receiving the advance payment

Qing stipulates that the occurrence time of business tax liability of investors and financiers is the date of payment determined by the written contract, and the occurrence time of tax liability of investors and financiers who collect advance payment before the date of payment agreed in the contract is the date of receipt of advance payment

for the accounting treatment of BT project, the accounting department of China Securities Regulatory Commission has given a reply in the "answers to the questions on the supervision of listed companies' implementation of accounting standards for business enterprises"

some listed companies adopt BT (construction transfer) mode to participate in the construction of public infrastructure. The contract awarding party is the government (including relevant government departments or enterprises authorized by the government). BT project company is responsible for the investment, financing and construction of the project, and the project will be handed over to the government after completion, According to the repurchase agreement, the government shall pay the repurchase funds (including the investment return of the Occupied Funds) within the specified period. How to deal with this kind of BT business<

for BT business meeting the above conditions, the relevant accounting treatment provisions of BOT business should be accounted according to the accounting standards for business enterprises:

if the project company provides construction services at the same time, ring the construction period, for the construction services provided, the relevant revenue and cost should be recognized according to the accounting standards for Business Enterprises No. 15 - construction contract, Revenue from construction contracts is measured at the fair value of the consideration receivable and long-term receivables are recognized; If the project company fails to provide construction services, the long-term receivables shall be recognized according to the project price paid in the process of construction

among them, the long-term receivables are measured at the amortised cost and the interest income is recognized on schele, and the actual interest rate generally remains unchanged ring the ration of the long-term receivables

before the issue of the answer to this question, if the relevant BT business is not handled in accordance with the above provisions, retrospective adjustment shall be made,

6.

1. The value-added tax rate of small-scale taxpayers is 3%; The general taxpayer's rate of value-added tax is 17% (low tax rate is 13%), and the value-added tax is collected by the state tax. The business tax is 5%, collected by the local tax

2. Urban maintenance and construction tax, urban construction tax rate, urban tax rate 7%; The tax rate in counties and towns is 5%; In rural areas, the tax rate is 1%. It is collected by local taxes

Ecation surcharges, 3% of which are collected by local taxes

The enterprise income tax, which is collected by audit, is based on the actual profit × 25% tax rate. After the approval of the competent state tax, small low profit enterprises shall pay at a reced tax rate of 20%

5. For the personal income tax of employees, the salary is calculated and paid according to the progressive tax rate of 5% - 45%, and the dividend of shareholders is calculated and paid according to the proportional tax rate of 20%, which is collected by the local tax

6. Stamp ty: the purchase and sale contract shall be pasted according to 3 / 10000 of the purchase and sale amount; 5 yuan decal for each business account book; 5 / 10000 of the sum of "paid in capital" and "capital reserve" in the capital account book; The property lease contract shall be charged by the local tax according to one thousandth of the rental income

The small-scale enterprises with tax registration and annual VAT sales not reaching the quantitative standard specified in the preceding paragraph have sound accounting and can accurately calculate the output tax, input tax and tax payable according to the requirements of accounting system and tax authorities, They may apply to the competent state tax authorities for the confirmation of general VAT taxpayers

self employed persons who have completed tax registration and whose annual sales amount of value-added tax payable reaches the prescribed standard can accurately calculate the output tax, input tax and tax payable in accordance with the requirements of the accounting system and tax authorities, and can apply to the competent state tax authorities for general taxpayer identification

if the annual taxable sales of the head office reach the quantitative standard, but the annual taxable sales of the branch office do not reach the quantitative standard, the branch office can apply for the confirmation of the general VAT taxpayer

for newly opened enterprises engaged in the proction of goods or providing taxable services with a registered capital of more than 400000 yuan, and enterprises engaged in the wholesale or retail of goods with a registered capital of more than 600000 yuan, the taxpayer should apply for the identification of general taxpayers at the same time of tax registration, and handle it according to the actual situation after one year of actual proction and operation

7.

1、 After replacing business tax with value-added tax, film and television media companies should pay value-added tax (the tax rate of small-scale VAT taxpayers is 3%); The VAT rate of general taxpayers is 6%

The calculation formula is as follows: value added tax = income excluding tax * applicable tax rate

2. Construction fee of cultural undertakings in advertising instry

the construction fee of cultural undertakings in advertising instry shall be calculated according to the turnover of advertising business tax and the prescribed rate

calculation formula: payable amount = turnover of entertainment and advertising business tax × 3%

3. Urban maintenance and construction tax the tax basis of urban maintenance and construction tax is the actual business tax paid by the taxpayer. The tax rates are 7%, 5% and 1% respectively

calculation formula: tax payable = business tax amount × Tax rate. Taxpayers in different regions have different tax rates

(1) if the taxpayer is located in Dongcheng District, Xicheng District, Chongwen District and Xuanwu District, and in Chaoyang District, Haidian District, Fengtai District, Shijing District, Mentougou District and Yanshan District, the tax rate is 7%

(2) if the taxpayer is located in the suburban counties and towns, the tax rate is 5%

(3) if the location of the taxpayer is not within the scope of (1) and (2), the tax rate shall be 1%

4. Ecation surcharges the tax basis of ecation surcharges is the amount of business tax actually paid by the taxpayer, with an additional rate of 3%

calculation formula: ecation surcharges payable = business tax payable × Rate

Enterprise income tax refers to the enterprise income tax levied on the proction, operation and other income (including income from inside and outside China). The tax rate is 33%. There are also two preferential tax rates, that is, if the annual taxable income is less than 30000 yuan (including 30000 yuan), the tax rate will be reced by 18%; If the annual taxable income exceeds 30000 yuan to 100000 yuan (including 100000 yuan), the taxable income shall be the total income of each tax year minus the items allowed to be dected at the tax rate of 27%

Property tax if an enterprise owns property rights, it should pay property tax. Real estate tax is a kind of tax in cities, counties, towns, instrial and mining areas, which is levied on domestic units and indivials with property rights according to the original value of real estate tax or rental income

(1) the tax rate is 1.2% based on the original value of real estate tax (assessed value)

the calculation formula is: annual tax payable of house property tax = original value of house property (assessed value) × 1－30％ × 1.2%

(2) the tax rate is 12% based on the rental income

the calculation formula is: annual property tax payable = annual rental income × 12%

if the unit belongs to & quot; Foreign invested enterprises or foreign enterprises & quot; Urban real estate tax should be paid

Urban land use tax is a kind of tax levied on the units and indivials who have the right to use the land within the scope of cities, counties, towns and instrial and mining areas, based on the actual occupied land area

annual tax payable = ∑ (land area at all levels * corresponding tax). The tax rates of urban land in Beijing are divided into six levels, and the tax rates of each level are as follows: the annual tax rate of first level land is 10 yuan per square meter; The annual tax of secondary land is 8 yuan per square meter; The annual tax of grade III land is 6 yuan per square meter; The annual tax of grade 4 land is 4 yuan per square meter; The annual tax of grade 5 land is 1 yuan per square meter; The annual tax of grade 6 land is 0.5 yuan per square meter. If the unit belongs to & quot; Foreign invested enterprises or foreign enterprises & quot; The land use fees of foreign-invested enterprises shall be paid

Vehicle and vessel use tax if you have a motor vehicle, you also need to pay the corresponding vehicle and vessel use tax. Vehicle and vessel use tax is a kind of property behavior tax levied on vehicles driving on public roads and ships sailing on domestic rivers, lakes or territorial ports according to the type, tonnage and the prescribed tax. The calculation formula is: tax payable of passenger cars = number of taxable vehicles * unit tax payable of trucks = number of load or net tonnage of vehicles * unit tax payable of motorcycles = number of taxable vehicles * unit tax if the unit belongs to & quot; Foreign invested enterprises or foreign enterprises;, Vehicle and vessel license tax shall be paid

9. Stamp ty stamp ty is a kind of certificate tax with the nature of behavior, which is levied on all kinds of certificates listed in the Provisional Regulations on the establishment and acceptance of stamp ty in economic activities and exchanges. It is divided into ad valorem tax and ad valorem tax

tax payable = tax amount * tax rate, tax payable = voucher quantity * unit tax amount

If an enterprise needs to pay the deed tax in time when undertaking the real estate, the deed tax is a kind of tax levied on the units and indivials who undertake the land use right and house ownership when transferring the land and house ownership within the territory of the people's Republic of China. Deed tax is calculated according to the transaction price of land use right and house ownership transfer. At present, the current deed tax rate in Beijing is 3%, and the tax payable is equal to the transaction price or appraisal price of real estate * tax rate

Personal income tax is a kind of tax levied on the taxable income of indivials

the unit or indivial paying income is the withholding agent of indivial income tax, and the indivial income tax of employees is withheld on schele according to the tax law. Withholding indivial income tax is the legal obligation of withholding agent

8. Core content: tax is a distribution relationship that takes the state as the main body and participates in the distribution and redistribution of some social procts and national income. It is compulsory, free and fixed. Tax is the main source of national revenue. In this article, the Legal Express will introce to you how to pay taxes, including the types of taxes payable and payment methods, hoping to help you< First, what taxes should be paid

tax is a distribution relationship in which the state is the main body and participates in the distribution and redistribution of some social procts and national income. It is compulsory, free and fixed. Tax is the main source of national revenue

according to the regulations of the people's Republic of China on the administration of tax collection, you should consciously pay the full amount of tax according to the following circumstances:,]

1. For those engaged in proction, acquisition and import business, the value-added tax and business tax should be paid for the taxable procts stipulated by the state< 2. Those engaged in proction and business activities should pay income tax< 3. Farmers who are engaged in agricultural proction and benefit from it should pay agricultural tax< 4. The construction tax should be paid if the self raised funds are used to carry out such capital construction activities as ground breaking, ground breaking and construction

5. If crude oil and heavy oil are used for proction and combustion, special oil burning tax shall be paid

6. If the cultivated land is occupied to build houses or engage in other non-agricultural construction, the cultivated land occupation tax should be paid< 7. Those engaged in the proction and import of salt should pay salt tax

8. To engage in taxable livestock trading activities, livestock trading tax should be paid

9. Those who own, operate, manage, mortgage and take charge of taxable real estate should pay real estate tax< 10. Those engaged in the development and utilization of state-owned resources should pay resource tax

11. Those who own and use vehicles and vessels shall pay vehicle and vessel use tax< 12. Those engaged in import and export trade shall pay customs ties

13. Those who pay proct tax, value-added tax and business tax and obtain personal income according to law should pay urban maintenance and construction tax and personal income adjustment tax< Second, how to pay the tax by taxpayers. That is, the taxpayer has calculated the amount of tax payable to the tax authorities to declare, after the approval of the tax authorities, fill in and issue a letter of payment, by the tax unit to the bank to pay tax

2. That is to say, for the tax paying units with irregular proction and unsound accounting, the tax authorities shall, according to their proction equipment, employees and normal proction and operation conditions, determine the output and sales volume of the taxable procts of their output value (or the turnover and profit of their business items), and calculate the tax according to the rate

3. That is to say, for some indivial instrial and commercial households whose turnover and income are difficult to accurately calculate, after self declaration, the tax authorities shall verify the turnover and income tax surtax rate for a certain period of time, and implement a way of combining business tax or value-added tax with income tax

4. That is, tax authorities entrust some units or indivials to collect tax on their behalf

in the process of tax collection, tax authorities have the right to inspect and register the goods and taxable property of taxpayers. For taxpayers engaged in temporary business operations, the competent tax authorities may instruct them to provide tax payment guarantors or pay a certain amount of tax deposit in advance, and carry out tax liquidation within a time limit. If tax liquidation is not carried out within the time limit, the guarantors shall be responsible for paying tax or using the deposit paid in advance to offset the tax.

9. Value added tax is a kind of tax levied by the state on the value added of goods circulation. The average taxpayer's collection rate is 17%
the average taxpayer is a proction and processing enterprise with an annual sales of more than 1 million, or a commodity circulation enterprise with an annual sales of more than 1.8 million
in addition, enterprises are generally small-scale taxpayers