Entrepreneurs must know: What taxes need to be paid by a newly established company

Hello, the taxes that a newly established company needs to pay include:

1. House rental tax : After the company is registered, the tax bureau will notify the company to pay the house rental tax. This tax comes from the landlord’s income from renting out the house and needs to pay the house rental tax. If the office landlord is an individual, the tax rate is annual rent * 5%; if the landlord is an organization (company), the tax rate is 17.65%.

2. Stamp tax on registered capital: The tax rate is 50,000% of the registered capital.

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

4. Business tax: The tax rate is 5%.

5. Additional taxes: The urban construction tax rate is 7% of the value-added tax (or business tax); the education surtax rate is 3% of the value-added tax (or business tax); the education surtax rate is the value-added tax 2% of tax (or business tax);

6. Corporate income tax: The audit collection method is profit * 25%, and the approved collection method is based on income multiplied by the approved percentage to obtain the taxable income and then multiplied by 5% .

If detailed information is given, a more thorough answer can be given. Entrepreneurs need to know what taxes they need to pay when starting a new company

Currently, there are 18 types of taxes still collected in our country, including: value-added tax, consumption tax, business tax, corporate income tax, personal income tax, resource tax, urban land Use tax, real estate tax, urban maintenance and construction tax, farmland occupation tax, land value-added tax, vehicle purchase tax, vehicle and vessel tax, stamp tax, deed tax, tobacco tax, customs duties, ship tonnage tax, etc.

Depending on the nature of the company, relevant taxes should be paid. Let me introduce the tax rates that some companies generally need to pay.

1. Value-added tax:

Small-scale taxpayers: Value-added tax payable = (income/1+3%) × 3%

General taxpayers : Value-added tax payable = output tax of the current month - (input tax of the current month + input tax retained in the previous period)

Note: Tax rates vary according to the company's industry. The main tax rates are: 3%, 6%, 11 %, 17%. At present, small-scale taxpayers whose quarterly sales do not exceed RMB 90,000 are exempt from VAT, which is what we usually call zero declaration.

2. Corporate income tax

Corporate income tax payable = total profit × 25%

High-tech enterprises, software enterprises, qualified companies, etc. may apply 15 % tax rate, qualified small and micro enterprises only need to pay corporate income tax at an actual tax rate of 10%.

3. Personal income tax

Personal income tax = (salary - three insurances and one housing fund - personal tax exemption amount) x tax rate - quick calculation deduction

In fact, personal income tax The tax scope of income tax is much broader than this, and "wage and salary income" is only one of the tax scopes of personal income tax.

It is more targeted at: income from production and operation of individual industrial and commercial households, income from contracted operations of enterprises and institutions, income from labor remuneration, income from dividends and bonuses, etc.

4. Stamp duty:

Stamp duty payable = income × 0.03%

Stamp duty is a very important regulatory tax. The stamp tax rate design follows the principle of light tax burden and equal burden. Therefore, the tax rate is relatively low; for example: for business licenses, the discount is five yuan per piece; for house leasing contracts, the discount is one thousandth of the total lease amount; for purchase and sale contracts, technology contracts, the discount is three thousandths of the contract amount, etc.

5. Education surcharge:

Education surcharge = value-added tax payable × 3%

6. Local education surtax:

Local education surcharge = value-added tax payable × 2%

7. Water conservancy fund:

Water conservancy fund payable = income × 0.08%

8. Trade union preparatory fund (paid one year after establishment)

Trade union preparatory fund payable = total wages × 2.5%, union funds = total wages × 0.004%

9. Disability security fund (Payment is due three years after establishment)

Calculated based on the number of employees, the standard is different every year.

10. Urban maintenance and construction tax:

Urban maintenance and construction tax = value-added tax payable × 7%. What taxes should a newly established company pay?

1. Enterprises generally determine the types of taxes and tax rates they should pay based on their economic nature and business operations;

2. Enterprises engaged in production, sales, and repairs and repairs generally VAT must be paid, and VAT taxpayers are divided into general VAT taxpayers and small-scale taxpayers. General taxpayers refer to enterprises whose annual industrial income can reach 1 million and commercial annual income can reach 1.8 million. The tax rate for general taxpayers is 17%, which can deduct the input tax on purchased goods; the value-added tax rate for small-scale industrial enterprises It is 6% and business 4%. Value-added tax is reported and paid at the national tax office.

3. Enterprises engaged in providing taxable services (catering, services, advertising, transportation, consulting, etc.), transferring intangible assets or selling real estate must pay business tax. The business tax rate varies according to the industry, ranging from 3% to 5%, and 20% in some industries, such as Internet cafes. Sales tax is paid at the local tax office.

4. Corporate income tax: It is a tax levied on corporate profits. The basic tax rate is 33%, and there are two preferential tax rates of 18% and 27%. The tax rate for taxable income (that is, profits recognized by the tax authorities) is 33% for more than 100,000 yuan, 18% for less than 30,000 yuan, and 27% for 30,000 yuan to 100,000 yuan. There are two methods of corporate income tax collection: approved collection and audit collection. Audit collection is based on the enterprise's declared income minus relevant costs and expenses, and then calculates the profit based on the profit multiplied by the corresponding tax rate to calculate the tax payable. Approved collection means that your costs and expenses are not taken into account. The tax authorities directly multiply the income by a fixed ratio (depending on the industry). The resulting number is regarded as your profit, and then multiplied by the corresponding tax rate based on the amount. Approved collection is generally suitable for small enterprises with imperfect accounting. For enterprises established after January 1, 2002, corporate income tax is paid at the national tax rate. (Sole proprietorships do not pay corporate income tax, but pay personal income tax at local taxes).

5. In addition, enterprises also pay some additional taxes and minor taxes. Urban construction tax and education surcharge are surcharges on value-added tax and business tax. As long as the latter is paid, the surcharge must be multiplied by the corresponding tax rate using the payment amount as the base to pay the surtax. Depending on the region where the enterprise is located, the urban construction tax rate is divided into 7% (urban area), 5% (county and town), 1% (other), and the education fee surcharge is 3%. Small taxes include stamp duty, property tax, etc. In addition, employees’ personal income tax must be withheld. These surcharges and minor taxes are all paid at local taxes. Do newly established companies have to pay social security?

Yes, they must pay social security.

Employers must pay social insurance for their employees. This is a legally mandatory obligation and a legal obligation of both parties. The two parties to the labor relationship cannot negotiate changes to this.

1. There is a huge legal risk if the employer fails 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 that they must pay back 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 in accordance with the law, the employee may terminate the labor contract, and the employer shall also pay economic compensation. .

3. If the employer has paid social insurance premiums such as medical care and work-related injuries, if such situations occur during the employee's employment, the corresponding expenses will be borne by the social security fund. On the contrary, if social security is not paid and such a situation occurs, the employer shall bear the responsibility according to the social security standards.

2. Legal Basis

1. Article 72 of the "Labor Law", fund sources, social insurance funds determine the source of funds according to the type of insurance, and gradually implement social pooling. Employers and workers must participate in social insurance and pay social insurance premiums in accordance with the law.

2. Article 73 of the "Labor Law" stipulates that workers shall enjoy social insurance benefits in accordance with the law under the following circumstances: retirement; illness or injury; disability due to work or occupational disease; unemployment; childbirth. After an employee dies, his or her survivors shall enjoy survivor benefits in accordance with the law. The conditions and standards for workers to enjoy social insurance benefits are stipulated by laws and regulations. Social insurance benefits enjoyed by workers must be paid in full and on time.

3. Article 38 (3) of the "Labor Contract Law" If the employer has any of the following circumstances, the employee may terminate the labor contract: (1) Failure to provide labor protection as stipulated in the labor contract or working conditions; (2) Failure to pay labor remuneration in full and on time; failure to pay social insurance premiums for workers in accordance with the law; the employer's rules and regulations violate the provisions of laws and regulations and damage the rights and interests of workers; due to Article 2 of this Law The circumstances specified in paragraph 1 of Article 16 render the labor contract invalid; laws and administrative regulations stipulate other circumstances under which the employee may terminate the labor contract. If the employer forces the employee to work by means of violence, threats or illegal restrictions on personal freedom, or if the employer violates the rules and orders or forces risky work that endangers the employee's personal safety, the employee may terminate the labor contract immediately without notifying the employer in advance. .

4. Article 46 (1) of the "Labor Contract Law" Under any of the following circumstances, the employer shall pay economic compensation to the employee: (1) The employee shall pay compensation in accordance with Article 30 of this Law Article 8 provides for the termination of the labor contract; (2) the employer proposes to terminate the labor contract to the employee in accordance with Article 36 of this Law and agrees to terminate the labor contract with the employee; (3) the employer terminates the labor contract in accordance with Article 4 of this Law; Article 10 provides for the termination of the labor contract; (4) The employer terminates the labor contract in accordance with the provisions of Article 41, Paragraph 1 of this Law; (5) Unless the employer maintains or improves the conditions agreed in the labor contract and renews the labor contract, the employee Except for cases where the employee does not agree to renew, the fixed-term labor contract is terminated in accordance with the provisions of Paragraph 1 of Article 44 of this Law; (6) The labor contract is terminated in accordance with the provisions of Paragraph 4 and Paragraph 5 of Article 44 of this Law ; (7) Other situations stipulated by laws and administrative regulations.

Starting a business and establishing a company

1. Setting up a limited company generally requires the following steps:?

(1) Receive and fill out the "Name (Change) Pre-Approval Application Form" and prepare relevant Materials;

(2) Submit the "Name (Change) Pre-approval Application Form" and related materials, and wait for the name approval result;

(3) Receive the "Enterprise Name Pre-approval Notice" "Book", and at the same time receive the "Enterprise Establishment Registration Application" and other relevant forms;

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

(5) Go to Open a special investment account at the investment bank confirmed by the Industrial and Commercial Bureau;

(6) Go through the capital investment procedures and go to the legal capital verification agency to go through the capital verification procedures (if the capital is contributed in non-monetary means, the asset evaluation procedures should also be completed and property transfer procedures);

(7) Submit the "Application for Registration of Enterprise Establishment" and other application materials. If the materials are complete and comply with the legal form, wait to receive the "Notice of Approval of Establishment Registration";

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

2. It is important to note here that when a limited company is established, the shareholder's capital contribution, except for one-person limited companies, can be paid in installments within two years without having to pay it all, but the initial capital contribution must not be less than the company's registered capital. 20%.

3. The establishment of a limited company involves arrangements such as the company's corporate governance structure. It is recommended to entrust a lawyer to handle or draft legal documents such as the company's articles of association. For related matters, you can refer to the articles on this lawyer's website: Things to note when formulating company articles of association, and capital contribution methods for company establishment.

Is it necessary to pay taxes when establishing a company?

As long as the company has obtained a tax registration certificate, it has been included in the tax administration. Regardless of whether it has operating income or not, it should go to the tax authorities on time in accordance with the tax law. Tax filing procedures.

The taxes that need to be paid are:

1. Pay stamp duty. Other taxes must be paid after the company has reported income.

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

For large-scale companies or import and export companies, if the legal person is a domestic person, the company will have a certain amount of profits in that year, and it must pay a certain proportion of taxes in accordance with regulations. If it is a foreign legal person, the first 3 There is no need to pay taxes in the first year. After three years, taxes will be paid based on the company's profits. What procedures are required to start a business and establish a company for the first time?

1. Choose the form of the company:

An ordinary limited liability company has a minimum registered capital of 30,000 yuan and requires 2 (or more) shareholders. New from January 2006 The company law stipulates that one shareholder is allowed to register a limited liability company. This special limited liability company is also called a "one-person limited liability company" (but the company name will not have the word "one person" in it, and the license will indicate "natural person sole proprietorship" ), with a minimum registered capital of 100,000 yuan.

If you invest and start a business in partnership with friends and family, you can choose an ordinary limited company with a minimum registered capital of 30,000 yuan; if you are the only shareholder, choose a one-person limited company with a minimum registered capital of 100,000 yuan. Yuan.

2. Steps to register a company:

1. Name verification: Go to the Industrial and Commercial Bureau to get an "Enterprise (trade name) name pre-approval application form" and fill in the information you are going to get. The company name will be searched online by the Industry and Commerce Bureau (Intranet of the Industry and Commerce Bureau) to see if there are any duplicate names. If there are no duplicate names, you can use this name and a "Notice of Pre-approval of Enterprise (Trade Size) Name" will be issued. The handling fee for this step is 30 yuan. (30 yuan can help you search 5 names. Many names are duplicated, so you don’t need to try common names to avoid wasting money)

2. Rent: rent an office in a specialized office building. It's okay if you have your own factory or office, but some places don't allow working in residential buildings. After renting, you must sign a rental contract and ask the landlord to provide a copy of the property certificate.

After signing the rental contract, you have to go to the tax bureau to buy stamp duty at a rate of one thousandth of the annual rent. For example, if your annual rent is 10,000 yuan, you will need to buy it for 10 yuan. The stamp duty is affixed to the first page of the rent contract. Any subsequent use of the rent contract requires a photocopy of the contract with the stamp duty affixed.

3. Write the "Articles of Association": You can download a sample of the "Articles of Association" from the website of the Industrial and Commercial Bureau, and just modify it. The articles of association conclude with the signatures of all shareholders.

4. Engrave a private seal: Go to a seal engraving place on the street to engrave a private seal and tell them to engrave a legal person's private seal (square). The cost is about 20 yuan.

5. Go to an accounting firm to get a "Bank Inquiry Letter": Contact an accounting firm and get a "Bank Inquiry Letter" (must be the original, stamped by the accounting firm). If you are unclear, you can read the classified ads in the newspaper. There are many advertisements for accounting firms.

6. Go to the bank to open a company capital verification account: All shareholders bring their share of the money to the bank, the company's articles of association, the verification notice issued by the Industrial and Commercial Bureau, the private seal and identity of the legal representative With the certificate, money used for capital verification, and a blank inquiry letter form, go to the bank to open a company account. You need to tell the bank that you are opening a capital verification account. After opening the company account, each shareholder deposits corresponding money into the company account according to the amount of his own investment.

The bank will issue a payment note to each shareholder and stamp the bank's seal on the inquiry letter.

Note: The Company Law stipulates that when registering a company, investors (shareholders) must pay sufficient capital, which can be in the form of loans (that is, RMB), or in kind (such as cars), Investment in real estate, intellectual property rights, etc. What you go to the bank to do is only the monetary investment part. If you have physical objects, real estate, etc. as investment, you need to go to an accounting firm to appraise its value before investing at its actual value, which is troublesome. Therefore, it is recommended that you directly use money to invest. The company It doesn’t matter what method you use to get the money, whether it’s your own or borrowed, as long as you pay the capital in full.

7. Apply for capital verification report: Take the shareholder payment slip issued by the bank, the inquiry letter stamped by the bank, as well as the company's articles of association, verification notice, rent contract, and photocopy of the real estate certificate to the accountant The firm handles capital verification reports. The general fee is about 500 yuan (registered capital below 500,000 yuan).

8. Register a company: Go to the Industrial and Commercial Bureau to obtain various forms for company establishment and registration, including establishment registration application form, list of shareholders (sponsors), director supervision, legal representative registration form, designated representative or Agent registration form. After completing the form, submit it to the Industrial and Commercial Bureau together with the verification notice, company articles of association, rent contract, photocopy of the real estate certificate, and capital verification report. The license can be collected in about 3 working days. This fee is about 300 yuan.

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

10. Apply for the organization code certificate of the enterprise: Go to the Technical Supervision Bureau with your business license to apply for the organization code certificate. The fee is 80 yuan. It takes half a month to apply for this certificate. The Technical Supervision Bureau will first issue a pre-acceptance program code certification file. With this file, you can apply for the subsequent tax registration certificate and basic bank account opening procedures.

11. Go to the bank to open a basic account: With your business license and organization code certificate, go to the bank to open a basic account. It is best to go to the same branch of the bank where the capital verification was originally performed, otherwise, an extra 100 yuan in capital verification account fees will be charged.

To open a basic account, you need to fill in a lot of forms. It is best to bring everything you can, otherwise you will have to make many trips, including the original business license, ID card, organization code certificate, Public financial seal and corporate seal.

When opening a basic account, you also need to purchase a cipher (from the second half of 2005, most banks have this requirement), and the cipher requires 280 yuan. In the future, your company will need to use a cipher to generate a password when writing checks or transferring money.

12. Apply for tax registration: After receiving the license, go to the local tax bureau to apply for a tax registration certificate within 30 days. Generally, companies need to apply for two types of tax registration certificates, namely national tax and local tax. The cost is 40 yuan each, ***80 yuan.

When applying for a tax registration certificate, you must have an accountant, because one of the documents required by the tax bureau is the accounting qualification certificate and ID card. You can hire a *** accountant first. A *** accountant hired by a small company at the beginning usually only costs 200 yuan.

13. Apply for purchase invoices: If your company sells goods, you should go to the national tax to apply for an invoice. If it is a service company, go to the local tax to apply for an invoice.

Finally it opened for business. Pay attention to reporting taxes to the tax on time every month. Even if you do not conduct business and do not need to pay taxes, you must make a zero declaration, otherwise you will be fined. What taxes do newly established property companies need to pay

1. Taxation of management fees and other income

Management fees collected by property management companies for providing services to house owners and renters ( Including management fees collected from real estate developers for vacant properties that have not yet been rented or sold), service fees (including cleaning fees, security fees, public facility maintenance fees, parking fees and other charges), maintenance fees A business tax of 5% is levied on income such as maintenance materials and labor costs, and rental fees (including rental income from residents renting public housing).

2. Taxation and calculation of the three types of house maintenance funds

The property management company collects the maintenance funds for the first part of the house from the house owners and delivers them to the house developers. The maintenance fund for the most used parts of the house collected during the real estate management is a special fund and is stored in a special account. The ownership of the fund belongs to the house owners management committee or the property owner or user. The property management company only uses it as an escrow. According to actual expenditures, business tax may not be levied temporarily. If the property management company obtains income from the three housing maintenance funds in the form of providing labor services, it should levy a 5% business tax in accordance with regulations.

3. Taxation of agency income

1. Taxation of agency shopping fees

In addition to purchasing goods for housing business and tenants, If the invoice for the purchased goods is delivered directly to the entrusting party, a 5% business tax may be levied on the agency fee income collected. Value-added tax should also be levied on items such as anti-theft doors (windows), clothes drying racks, and isolation fences provided for house owners and renters.

2. Taxation of income from agency fees

Collect and pay water, electricity, coal, telephone bills, and garbage fees for house owners and renters. The income obtained from such business can be levied a 5% business tax on the balance after deducting the actual payment to water supply, power supply, gas supply, telephone exchange, environmental sanitation and other departments.

4. Taxation and calculation of invoices or receipts issued on behalf of others

For property management companies that issue rental invoices or receipts for private property owners or tenants, a 5% tax shall be levied in accordance with regulations. Sales tax. What taxes does a newly established company need to pay?

It varies by location and industry. The main types of national taxes include value-added tax and corporate income tax. Local taxes include surcharges, personal income taxes, embankment fees, cultural and education fees, etc. .

How to file tax returns for a newly established company

After completing the tax registration, go to the national and local tax authorities to declare taxes