1. Which taxes the company should pay? How about the tax rate?
A. According to different industries that company engaged, the taxes are also paid differently:
1) Services: business tax, city construction and maintenance tax, education surtax
2) Sales: value-added tax, city construction and maintenance tax, education surtax
3) Advertising: business tax, city construction and maintenance tax, education surtax, cultural construction tax
Besides, each company also needs to pay stamp duty, car owned companies should also pay the travel tax
The tax rates are as follows:
1) Value-added tax: small-scale enterprise's tax rate is 3%, the general taxpayer's tax rate is 17%
2) Business tax: 5%
3) City construction and maintenance tax: 5% or 7%（subjected to the tax approval）
4) Education surtax: 3%
5) Cultural construction tax: 3%
2. When does the company need to pay tax?
A. The company will be included in income after the invoice, calculate the tax according to the income by accountant, the company should pay tax base on income; the company also need to pay stamp duty after signing contract.
3. What is the enterprise income tax? Where to pay?
A. Enterprise income tax is a tax levied on the income (or profit) by the state for the enterprise business activities, the basic tax rate is 25%.
Enterprise income tax should be paid to the national tax department
4. How should enterprise pay tax?
A. Enterprises need to pay taxes the current month, tax declaration first by accountant, fill out the need to pay tax stamps, cover the financial chapter and corporate chapter, deliver to the basic bank, and then printed the receipt by bank.
5. How to calculate the payable tax ?
A. 1) Value-added tax: small-scale taxpayer: taxable income/1.03 X tax rate(3%);
general taxpayer: taxable income/1.17 tax rate(17%)
2) Business tax: income X tax rate（5%）
3) City construction and maintenance tax: value-added tax(or business tax ) X tax rate(5%or7%,subjected to the tax approval)
4) Education surtax: value-added tax(or business tax ) X tax rate(3%)
5) Cultural construction tax: income X tax rate（3%）
