Entrepreneurs must know: what taxes do newly established companies have to pay?

Entrepreneurs must know: what taxes do newly established companies have to pay? Hello, the taxes to be paid by the newly established company include:

1. House rental tax: After the company is registered, the tax bureau will notify the enterprise to pay the house rental tax, which comes from the landlord's income from renting the house and needs to be paid. If the landlord of the office is an individual, the tax rate is annual rent * 5%; If the landlord is a company, the tax rate is 17.65%.

2. Stamp duty on registered capital: the tax rate is five ten thousandths of the registered capital.

3. Value-added tax: the general taxpayer's tax rate is 17% (excluding special industries), but the input tax can be deducted; The tax rate for small-scale taxpayers is 3%.

Business tax: the tax rate is 5%.

Verb (abbreviation of verb) additional tax: urban construction tax rate is 7% of value-added tax (or business tax); The tax rate of education surcharge is 3% of value-added tax (or business tax); The tax rate of education surcharge is 2% of value-added tax (or business tax);

Intransitive verb enterprise income tax: the method of tax collection is profit *25%, and the method of tax collection is income multiplied by the approved percentage to obtain taxable income and then multiplied by 5%.

If you can give detailed information, you can give a more detailed answer.

Entrepreneurs should know what taxes new companies need to pay. At present, there are 18 taxes still levied in China, including: value-added tax, consumption tax, business tax, enterprise income tax, personal income tax, resource tax, urban land use tax, property tax, urban maintenance and construction tax, farmland occupation tax, land value-added tax, vehicle purchase tax, vehicle and vessel tax, stamp duty, deed tax, tobacco tax and customs duty.

Pay taxes according to the nature of the company. Let me introduce the tax rate that some enterprises generally need to pay.

1, VAT:

Small-scale taxpayer: VAT payable = (income/1+3%) × 3%

General taxpayer: VAT payable = output tax of the current month-(input tax of the current month+input tax retained in the previous period)

Note: The tax rates vary according to the industry in which the company is located. The main tax rates are: 3%, 6%, 1 1%, 17%. At present, small-scale taxpayers whose quarterly sales do not exceed 90 thousand can be exempted from value-added tax, which is what we usually call zero declaration

2. Enterprise income tax

Payable enterprise income tax = total profit ×25%

High-tech enterprises, software enterprises and qualified companies can apply the tax rate of 15%, and qualified small and micro enterprises only need to pay enterprise income tax at the actual tax rate of 10%.

3. Personal income tax

Personal income tax = (salary-three insurances and one gold-tax exemption) X tax rate-quick deduction

In fact, the scope of personal income tax is much broader than this, and "income from wages and salaries" is only one of the scope of personal income tax.

More is aimed at: income from production and operation of individual industrial and commercial households, income from contracted operation and lease operation of enterprises and institutions, income from labor remuneration, income from dividends and so on.

4. Stamp duty:

Stamp duty payable = income ×0.03%

Stamp duty is a very important tax adjustment. The tax rate design of stamp duty follows the principle of light tax burden and average burden. So the tax rate is relatively low; For example: business license, five yuan each; Housing lease contract, according to 1/1000 of the total lease; The purchase and sale contracts and technical contracts shall be calculated at three ten thousandths of the contract amount.

5, education surcharge:

Education surcharge = VAT payable ×3%

6, local education additional:

Local education surcharge = VAT payable ×2%

7, water conservancy fund:

Water conservancy fund payable = income ×0.08%

8 trade union reserve fund (paid one year after its establishment)

Trade union reserve fund payable = total wages ×2.5%, trade union funds = total wages × 0.004%.

9, the disabled protection fund (paid three years after the establishment)

According to the number of employees, the standards are different every year.

10, urban maintenance and construction tax:

Urban maintenance and construction tax = VAT payable ×7%

What taxes do newly established companies have to pay? 1, enterprises generally determine the taxes and tax rates that enterprises should pay according to their economic nature and operating conditions;

2. Enterprises engaged in production, sales, repair and replacement generally have to pay value-added tax, and taxpayers of value-added tax are divided into general taxpayers of value-added tax and small-scale taxpayers. General taxpayers refer to enterprises with annual industrial income of 6.5438+0 million and annual commercial income of 6.5438+0.8 million. The general taxpayer's tax rate is 654.38+07%, which can offset the input tax on purchased goods. The value-added tax rate of small industrial enterprises is 6%, and that of commercial enterprises is 4%. Value-added tax is declared and paid in the national tax.

3 enterprises engaged in providing taxable services (catering, service, advertising, transportation, consulting, etc.). ), the transfer of intangible assets or the sale of real estate should pay business tax. The tax rate of business tax varies from 3% to 5% according to different industries, and 20% in individual industries, such as Internet cafes. Business tax is paid in local tax.

4. Enterprise income tax: it is a tax levied on enterprise profits, with a basic tax rate of 33% and two preferential tax rates of 18% and 27%. Taxable income (that is, profits recognized by tax authorities) is 33% above100000 yuan, 18% below 30000 yuan, and 27% between 300000 yuan and100000 yuan. There are two ways to collect enterprise income tax: approved collection and audit collection. Audit collection is to calculate the profit based on the income declared by the enterprise MINUS the relevant costs and expenses, and then multiply the profit by the corresponding tax rate to calculate the taxable amount. Approved collection means that regardless of your cost, the tax authorities directly multiply the income by a fixed tax rate (according to different industries), and the obtained amount is regarded as your profit, and then multiplied by the corresponding tax rate according to the amount. The approved levy is generally applicable to small enterprises with imperfect accounting. Enterprises established after June 65438+1 October1in 2002 shall pay enterprise income tax at the national tax. A sole proprietorship enterprise does not pay enterprise income tax, but pays individual income tax in local tax.

In addition, enterprises have to pay some additional taxes and small taxes. Urban construction tax and education surcharge are surcharges of value-added tax and business tax. As long as the latter is paid, the surcharge will be paid by multiplying the amount paid by the corresponding tax rate. Urban construction tax is divided into 7% (urban area), 5% (county and town) and 1% (other) according to the location of the enterprise, and the additional tax rate for education fee is 3%. Small taxes include stamp duty and property tax. In addition, the personal income tax of employees is withheld. These additional taxes and small taxes are paid in local taxes.

Do newly established companies have to pay social security? Yes, they have.

Employers must pay social insurance for employees, which is a mandatory obligation in law and a legal obligation of both parties. Both parties in labor relations cannot negotiate flexibility.

First, there is a great legal risk for employers not to pay social savings.

1. Employees can report to the labor inspection at any time and ask the employer to pay, and the result is often repayment within a time limit;

2. According to Article 38 of the Labor Contract Law, if the employer fails to pay social insurance premiums for the employee according to law, the employee may terminate the labor contract, and the employer shall also pay economic compensation.

3. If the employer pays social insurance premiums such as medical treatment and work-related injuries, the corresponding expenses shall be borne by the social security fund once such situations occur during the employment period of the workers. On the other hand, if social security is not paid, it will be borne by the employer in accordance with social security standards.

Second, the legal basis

1. "Labor Law" Article 72 Sources of funds Social insurance funds shall determine the sources of funds according to the types of insurance, and gradually implement social pooling. Employers and workers must participate in social insurance and pay social insurance premiums according to law.

2. Article 73 of the Labor Law stipulates that workers shall enjoy social insurance benefits according to law under the following circumstances: retirement; Sick and injured; Work-related disability or occupational disease; Unemployment; Fertility. After the death of an employee, his survivors shall enjoy the survivors' allowance according to law. The conditions and standards for workers to enjoy social insurance benefits shall be stipulated by laws and regulations. Social insurance premiums enjoyed by workers must be paid in full and on time.

3. Article 38 of the Labor Contract Law (3) If the employer has any of the following circumstances, the employee may terminate the labor contract: (1) Failing to provide labor protection or working conditions as agreed in the labor contract; (2) Failing to pay labor remuneration in full and on time; Failing to pay social insurance premiums for workers according to law; The rules and regulations of the employing unit violate the provisions of laws and regulations and damage the rights and interests of workers; The labor contract is invalid due to the circumstances specified in the first paragraph of Article 26 of this Law; Other circumstances under which the laborer may terminate the labor contract as stipulated by laws and administrative regulations. If the employer forces the laborer to work by means of violence, threat or illegal restriction of personal freedom, or if the employer illegally directs or forces the risky operation to endanger the personal safety of the laborer, the laborer may immediately terminate the labor contract without notifying the employer in advance.

4. Article 46 of the Labor Contract Law (1) In any of the following circumstances, the employer shall pay economic compensation to the employee: (1) The employee terminates the labor contract in accordance with the provisions of Article 38 of this Law; (2) The employing unit proposes to terminate the labor contract with the laborer in accordance with the provisions of Article 36 of this Law, and the labor contract is terminated through consultation with the laborer; (3) The employer terminates the labor contract in accordance with the provisions of Article 40 of this Law; (4) The employer terminates the labor contract in accordance with the provisions of the first paragraph of Article 41 of this Law; (5) Terminating a fixed-term labor contract in accordance with the provisions of the first paragraph of Article 44 of this Law, except that the employer maintains or improves the conditions stipulated in the labor contract to renew the labor contract and the employee does not agree to renew it; (6) The labor contract is terminated in accordance with the provisions of Item 4 and Item 5 of Article 44 of this Law; (seven) other circumstances stipulated by laws and administrative regulations.

To start a business and set up a company 1 and a limited company, it usually goes through the following steps:

(1) Receive and fill in the Application for Name Pre-approval (Change), and prepare relevant materials at the same time;

(2) Submit the name pre-approval (change) application and related materials, and wait for the name approval result;

(3) Receiving the Notice of Pre-approval of Enterprise Name, the Application for Registration of Enterprise Establishment and other relevant forms;

(4) If the business scope involves pre-licensing, go through the relevant examination and approval procedures;

(5) Opening a special investment account in the investment bank confirmed by the Industrial and Commercial Bureau;

(6) Go through the formalities of capital contribution, and go through the formalities of capital verification at the statutory capital verification institution (if the capital contribution is made in a non-monetary way, it shall also go through the formalities of asset appraisal and property transfer);

(7) Submit application materials such as application for registration of enterprise establishment. If the materials are complete and conform to the statutory form, they are waiting to receive the Notice of Approval of Establishment Registration;

(8) After receiving the Notice of Approval of Establishment Registration, pay the fee at the Industrial and Commercial Bureau and obtain the business license according to the date specified in the Notice of Approval of Establishment Registration.

2. Please note that when a limited company is established, all shareholders' contributions except a one-person limited liability company can be paid in installments within two years, but the initial contribution shall not be less than 20% of the registered capital of the company.

3. The establishment of a limited company involves arrangements such as the corporate governance structure of the company. It is suggested to entrust a lawyer to handle or draft the articles of association and other legal documents. For related matters, please refer to the article of this lawyer's website: Matters needing attention in formulating the articles of association and the mode of capital contribution in setting up a company.

Do I have to pay taxes to set up a company? As long as the company has handled the tax registration certificate, it will be included in the tax management. No matter whether there is operating income or not, you should go to the tax authorities to fulfill the tax declaration procedures on time in accordance with the provisions of the tax law.

The taxes to be paid are:

1, pay stamp duty. Other taxes will be paid only after the company declares its income.

2, business tax 3%-5% urban construction tax (business tax 7%) education surcharge (business tax 3%) value-added tax 17% income tax 33% travel tax and stamp duty and other small taxes.

Large companies or import and export companies, if the legal person is a domestic company, must pay a certain percentage of tax in accordance with the regulations. If a foreign legal person starts a company three years ago, it is not required to pay taxes. After three years, tax will be paid according to the company's profits.

What is the process of starting a business and setting up a company for the first time? First, choose the form of the company:

An ordinary limited liability company needs 2 or more shareholders with a minimum registered capital of 30,000 yuan. Since June 1 2006, the new company law allows 1 shareholders to register a limited liability company. This special limited liability company is also called "one-person limited liability company" (but there will be no "one person" in the company name and "sole proprietorship by natural persons" in the license), which requires minimum registration.

If you invest and start a business in partnership with friends and relatives, you can choose an ordinary limited company with a minimum registered capital of 30,000 yuan; If it is the sole shareholder, choose a one-person limited liability company with a minimum registered capital of 65,438+10,000 yuan.

Second, the steps of registering a company:

1. Name verification: Go to the Industrial and Commercial Bureau and get an Application Form for Pre-approval of Enterprise Name, and fill in the company name you want. The Industrial and Commercial Bureau will search online (the intranet of the Industrial and Commercial Bureau) to see if there are duplicate names. If there is no duplicate name, you can use that name and issue the Notice of Pre-approval of Enterprise (Brand Name). This step charges 30 yuan. 30 yuan can help you find five names, many of which are repeated, so you don't have to try common names to avoid wasting money.

2. Renting: Rent an office in a special office building. If you have your own factory or office, some places are not allowed to work in residential buildings. After renting a house, you should sign a rental contract and ask the landlord to provide a copy of the real estate license.

After signing the rental contract, you have to go to the tax bureau to buy stamp duty, and the tax rate is one thousandth of the annual rent. For example, if your annual rent is 65,438+00,000 yuan, you need to buy stamp duty of 65,438+00 yuan and post it on the front page of the rental contract. Any place that needs to use the rental contract in the future needs a copy of the contract with stamp duty.

3. Write "Articles of Association": You can download the sample of "Articles of Association" on the website of the Industrial and Commercial Bureau and modify it. The Articles of Association shall be finally signed by all shareholders.

4. Carve a private seal: carve a private seal at the place where the seal is engraved on the street and tell them to carve a legal person's private seal (square). The cost is around 20 yuan.

5. Obtain the "bank inquiry letter" from the accounting firm: contact the accounting firm to obtain the "bank inquiry letter" (it must be the original, and the accounting firm will affix a fresh seal). If you are not clear, you can look at the classified advertisements in the newspaper. There are many advertisements in accounting firms.

6. Go to the bank to open a company's capital verification account: all shareholders bring their share of the money to the bank and open a company account with the company's articles of association, the name verification notice issued by the Industrial and Commercial Bureau, the personal seal of the legal representative, the identity card, the capital verification money and the blank inquiry letter form. You have to tell the bank that it is a capital verification account. After opening a company account, each shareholder will deposit the corresponding money into the company account according to his own capital contribution.

The bank will issue a payment slip to each shareholder and stamp the bank seal on the confirmation letter.

Note: According to the Company Law, when registering a company, investors (shareholders) must make full contributions, which can be in the form of loans (namely RMB) or physical objects (such as automobiles), real estate and intellectual property rights. All you do in the bank is make a monetary contribution. If you have physical objects, real estate, etc. As a capital contribution, you need to go to an accounting firm to evaluate its value first, and then make a capital contribution based on its actual value, which is rather troublesome. So I suggest you take money directly to make a contribution. No matter what means you use to get the money, whether you borrow it or not, you only need to pay the capital contribution in full.

7. Handling capital verification report: Go to the accounting firm to handle the capital verification report with the shareholder's payment form issued by the bank, the inquiry letter sealed by the bank, the articles of association, the name verification notice, the rental contract and the copy of the real estate license. The general expenses are around 500 yuan (the registered capital is less than 500,000 yuan).

8. Registered company: obtain various forms of company establishment registration from the Industrial and Commercial Bureau, including the application form for establishment registration, the register of shareholders (promoters), the registration form of directors, managers, supervisors, legal representatives, designated representatives or entrusted agents, etc. Fill it out and submit it to the Industrial and Commercial Bureau together with the Notice of Name Approval, Articles of Association, Rental Contract, Copy of Property Ownership Certificate and Capital Verification Report. You can get the license in about three working days. The cost is around 300 yuan.

9. With the business license, engrave the official seal and financial seal at the engraving institution designated by the Public Security Bureau. In the following steps, you need to use the official seal or financial seal.

10. Handling the enterprise organization code certificate: With the business license, go to the Technical Supervision Bureau to handle the organization code certificate at the expense of 80 yuan. It will take half a month to get this certificate, and the Technical Supervision Bureau will first issue a pre-acceptance code certificate file, which can be used to handle the following tax registration certificate and basic bank account opening procedures.

1 1. Go to the bank to open basic deposit account: With the business license and organization code certificate, go to the bank to open basic deposit account. It is best to do it in the same branch of the bank that did the capital verification at the beginning, otherwise a capital verification account fee of 100 yuan will be charged.

Opening a basic deposit account requires a lot of forms. You'd better take everything you can, or you'll have to make many trips, including the original business license, ID card, organization code certificate, public property stamp and legal person stamp.

When you open basic deposit account, you need to buy a cipher (since the second half of 2005, most banks have this requirement), and the cipher needs 280 yuan. In the future, your company will need to use a cipher to generate passwords when writing checks and withdrawing money.

12. Handling tax registration: After obtaining the license, go to the local tax bureau to handle the tax registration certificate within 30 days. General companies need to apply for two kinds of tax registration certificates, national tax and local tax. 40 yuan 80 yuan.

When handling the tax registration certificate, you must have an accountant, because one of the materials required by the tax bureau is the accounting qualification certificate and ID card. You can hire an accountant first. The * * * accounting salary that a small company has just hired is generally enough in 200 yuan.

13. Apply for an invoice: If your company sells goods, you should apply for an invoice in the national tax; If it is a service company, it should handle the invoice in the local tax.

Finally, it opened. Pay attention to tax returns on time every month. Even if you don't need to pay taxes if you don't start business, you should declare it at zero, otherwise you will be fined.

What taxes do newly established property companies have to pay? 1. Tax on management fees and other income.

The property management company shall charge 5% of the management fee (including the management fee of vacant houses that are not rented or sold by real estate developers) and service fee (including cleaning fee, security fee, public facilities maintenance fee, parking fee, etc.) from the income from providing services for house owners and rented houses. ), maintenance fees (including maintenance materials and labor costs) and rental fees (including rental income of residents renting public houses).

Two, on the three housing maintenance fund tax calculation.

The house parts maintenance fund collected by the property management company from the owner and the house parts maintenance fund collected from the developer when the property management right is delivered shall be earmarked and stored in a special account. The ownership of funds belongs to the house owners' management committee or the property owners and users, and the property management company is only used for escrow, so business tax can be temporarily exempted. If a property management company obtains the income from the three housing maintenance funds in the form of providing labor services, it shall levy a business tax of 5% as required.

Three. Taxation of agency income

1, tax agent shopping fee.

When purchasing goods for housing operators and tenants, in addition to directly delivering the invoice for purchasing goods to the entrusting party, a business tax of 5% can be levied according to the agency fee income collected. Security doors (windows), clothes hangers, fences and other items are also subject to VAT. For homeowners and rental houses.

2. Taxation of agency fee income

The income from the collection and payment of water, electricity, coal, telephone charges and garbage fees by the owners of houses and rented houses can be taxed at 5% after deducting the money actually paid to water supply, power supply, gas supply, telephone office, environmental sanitation department and other departments.

Four, on behalf of the invoice or receipt of tax calculation.

5% business tax is levied on the invoices or receipts of rental houses issued by property management companies for private owners or tenants.

What taxes do new companies have to pay? It varies from place to place and from industry to industry. The main taxes of national tax include value-added tax and enterprise income tax, while the local tax includes additional tax, personal income tax, embankment fee and cultural and educational fee.

How do newly established companies complete tax registration and go to the national tax to declare?