Welcome to the official website of Nantong Crystal Abacus Finance & Tax Consulting Co., Ltd.
Nantong Jing Abacus Finance & Tax Consulting Co., Ltd.
Contact: Zhang Accounting
Mobile phone: 15851208513 WeChat: jhkjcw
Room 1607, Block B, Jinglihui Building, No. 190 Qingnian Middle Road, Chongchuan District, Nantong City
There are two ways to collect corporate income tax:
Approved collection and auditing collection, accounting collection is based on the enterprise's declared income minus related costs and expenses to calculate the profit, and then based on the amount of profit and then multiply the corresponding tax rate to calculate the taxable amount.
Nantong registered company approved that the collection is not taking into account your costs. The tax authority directly multiplies the income by a fixed ratio (depending on the industry), and the resulting number is your profit, and then based on how much, multiply The corresponding tax rate. The approved levy is generally suitable for small businesses with poor accounting.
Individually-owned enterprises do not pay corporate income tax, but pay personal income tax in local taxes.
In addition, Nantong registered companies also pay some additional taxes and small taxes. The urban construction tax and education surcharge refer to the surcharge of value added tax and business tax. As long as the latter is paid, the payment will be used as the base.
Multiply the corresponding tax rate to pay the additional tax. The urban construction tax is divided into 7% (urban area) 5% (county towns) 1% (others), and the education surcharge tax rate is 3% according to the region where the enterprise is located. Small taxes include stamp duty, real estate tax, etc. In addition, employees' personal income tax must be withheld.
In addition, the self-employed and limited companies also differ greatly in terms of materials and procedures for registration.