How to calculate fixed tax

Question 1: under what circumstances can I pay the fixed tax and how much? 1. Most self-employed people pay taxes at a fixed rate, including general pharmacies and supermarkets.

It is necessary to keep accounts. The function of bookkeeping is not only to pay taxes, but also to let the boss know how the business is going. If you don't keep accounts, how can the boss know the monthly business situation?

3. At present, the tax authorities generally adopt the method of regular quota to levy taxes on such units.

Too abstract. Maybe you don't understand. Let me give you an example.

After inspection by the tax authorities, the tax amount of a supermarket is 7,000 yuan, so the fixed tax paid by the supermarket is 7,000 yuan per month, 3% (VAT rate, the tax rate of other taxes is the same as this formula) = 2 10 yuan. That is to say, even if this supermarket doesn't sell 7000 yuan this month, it will pay a tax of 2 10 yuan. If its price is 10300 yuan, then he has to pay back the tax, which is =10300/(1+3%) * 0.3-210 = 90 yuan.

Explain this formula again. Everything sold in this supermarket includes tax. Divided by 1+3%, excluding tax. Multiplied by the tax rate, it is found that his taxable amount is 300 yuan. After deducting the 2 10 he has paid this month, he can return it to 90 yuan.

4. The so-called quota refers to a quota calculated by the tax authorities by inputting the location, scale and business of the unit into the computer and adopting a fixed method.

5. It may be difficult for people without VAT foundation to understand, but I think I have tried my best to explain it, hehe.

I hope I can solve your problem.

All the above are personal opinions and are for reference only.

Question 2: How to calculate the taxable amount of fixed tax for industrial and commercial self-employed households = 9722.17 * 3%+5200 * 3% = 477.67, which should be no problem. Note that 3% is the value-added tax (national tax) rate of self-employed small-scale taxpayers. You have a fixed tax, so you only need to declare the tax according to a fixed standard every month, that is, 5200 * 3% = 156.

For the excess part, supplementary declaration is enough, that is, the excess part is exceeded again: (9722.17-5200) * 3% =135.665.

Just pay so much more, instead of repeating and overlapping the payment, so it will be repeated.

Question 3: How is the fixed tax determined according to the operating income? There is also a human relationship here. If you disagree with the approved tax amount, you can ask the approver to provide the basis for verifying your turnover. It can also provide the basis of operating income.

Question 4: How to calculate the fixed tax of national tax? Calculate VAT at the rate of 3%; If the income is less than 20000, you don't have to pay the sub-tax of 1. Ask them to pay taxes again and check the original post >>

Satisfied, please adopt.

Question 5: How often is the fixed tax set? According to the relevant regulations, the enterprises that have approved the collection shall be approved once a year. However, if the enterprise income tax changes by more than 20%, it should be re-approved. For details, please refer to the Measures for the Verification and Collection of Enterprise Income Tax (Trial).

Features:

The taxable amount of fixed tax is calculated according to the taxable quantity of taxable products and the stipulated unit tax amount, and the tax rate is not affected by the price fluctuation of taxable objects. If the price increases and the tax amount remains unchanged, the tax burden will be reduced accordingly; If the price is reduced and the tax amount remains unchanged, the tax burden will increase accordingly. Therefore, in the case of price changes, it often leads to frequent adjustment of tax amount.

Fixed tax is not easy to reflect the difference in the quality of tax recipients. Some goods have the same quantity but different quality, and the prices vary greatly. It is unreasonable to stipulate tax according to quantity, so the tax burden must be determined according to quality, and for classification, quality standards must be formulated.

Fixed tax is a policy of equal burden for taxpayers with different income levels, that is, the tax amount is equal and the actual tax rate is different. The higher the income, the lower the effective tax rate. Therefore, according to the tax policy of reasonable burden and appropriate adjustment, the fixed tax is unreasonable.

However, for those products with stable prices and unified quality specifications and standards, fixed tax should be adopted as far as possible, not only because the calculation of fixed tax is simple, but more importantly, fixed tax is conducive to improving the packaging and raising the selling price of enterprises without increasing taxes, thus avoiding the disadvantages of ad valorem tax; Fixed tax is also conducive to promoting enterprises to improve the inherent quality of products. In the case of high quality and good price, low quality and low price, the tax amount is fixed, the tax burden of high quality and good price products is light, and the tax burden of low quality and low price products is heavy.

Question 6: What if the fixed tax exceeds the quota? But his own factory has exceeded the quota. What should I do? Is it tax evasion? Can I apply for quota adjustment? Where to apply? How to ask? Every time we meet, he looks sad. If he makes some money, if he is caught evading taxes, he will be in trouble. Please know that friends are very grateful for the detailed and popular explanation! !

Exceeding the quota is not tax evasion.

Can I apply for quota adjustment? Yes, I can apply to the tax authorities for adjustment. If I am not sure, I can call 12366.

Question 7: How to calculate the individual income tax of individual industrial and commercial households? Hello: According to what you wrote, you must be an individual industrial and commercial household with a fixed tax. You overcharged the invoice. You can go to your tax bureau and pay the excess personal income tax at the given tax rate.

Question 8: What is the meaning of fixed tax? 1. Most self-employed individuals have a fixed tax, including general pharmacies and supermarkets. It is necessary to keep accounts. The function of bookkeeping is not only to pay taxes, but also to let the boss know how the business is going. If you don't keep accounts, how can the boss know the monthly business situation? 3. At present, the tax authorities generally adopt the method of regular quota to levy taxes on such units. It's too abstract, maybe you can't understand it. Let me give you an example. After inspection by the tax authorities, a supermarket is approved to pay a fixed tax of 7,000 yuan, so the supermarket pays a fixed tax of 7,000 * 3% per month (VAT rate, the same formula is used for other tax rates) = 2 10 yuan. That is to say, even if this supermarket doesn't sell 7000 yuan this month, it will pay a tax of 2 10 yuan. If it sells for 10300 yuan, then he has to pay the tax. Tax refunded =10300/(1+3%) * 0.3-210 = 90 yuan. Explain this formula again. Everything sold in this supermarket includes tax, divided by 65438+. 4. The so-called quota refers to a quota calculated by the tax authorities by inputting the location, scale and business of the unit into the computer and adopting a fixed method. It may be difficult for people who don't have the basis of VAT to understand, but I think I have tried my best to explain it. Hehe, I hope I can solve your problem. The above are personal opinions and are for reference only.

Question 9: What criteria are used to determine the fixed tax? This is a method for the tax bureau to determine the tax payable of some taxpayers who are unable to make accounts or do not need to do so according to the tax policy and tasks of the year. For example, once you have paid the income tax of 65,438+000 yuan or every 200,000 yuan of sales in 200 yuan, you can talk to the tax official directly.

Question 10: How to apply for a fixed tax? As long as you are an individual industrial and commercial household and obtain an individual tax registration certificate, the tax bureau will generally automatically give you a fixed amount of tax, which is unnecessary.