with a small story, to introduce a small sellers of entrepreneurial experience, and how much should pay tax. The tax professional, expressed in the form of a story. This story is my own YY, fabrication, if the same, that is the fate.
small 26 years old, graduated from the university as a north drift, after working in Beijing for 4 years, there are over ten to savings. Small law-abiding, hard realism, smart studious, often help the old woman to cross the road, was also rated as top ten youth civilization rent by the village.
more rare is small upwardly, always wanted to have their own career, for rapid development of society the development of the motherland to make its own contribution. Small thought of his hometown is the city of clothing, then borrowed ten to find relatives and friends, and their savings, registered company, opened a shop on taobao, sells men’s clothing, also registered a small brand.
since opened a taobao shop, small enthusiasm, only sleep five or six hours a day, often busy in the morning. No Saturday and Sunday, no National Day May Day holiday, even no time to find a girlfriend. He put all the time to learn to do business, learn taobao operation, dynamic focus on taobao, also focus on taobao ghost feet seven WeChat and weibo, is growing fast. Later, also called the four or five people to help him do together, small companies do good. One day in the morning, he wrote a line on the diary:
rope life, lies in the struggle!
at the end of this year, small beginning inventory data for the whole year, shop sales reached $1 million in total. Hu also part-time to learn financial knowledge, quick calculation of cost:
human costs 100000 yuan. 6, including their employees, costs, including wages, social security, housing accumulation fund, the company’s spending is 1.4 times of overall wage.
rents and hardware costs 100000 yuan. More than one hundred square, the rent, office, warehouse, accommodation all together. There are computer hardware, network, broadband. Already very save.
marketing operating costs 100000 yuan. Basically, 10% of sales. Includes to buy through train, tao guest buckle point cost. Hu says don’t sell diamond booth, open a shop began to have no money.
due to their hometown to some related purchase cost is not high also, combined with the traffic and the purchase cost is 600000 yuan.
the result calculation, found that there was 100000 yuan net profit! Hu was very excited, this is better than working before. Although hard, but very happy! Profit is 100000 this year, the profit profit of 200000 next year or the year 200000… The future is bright!
small very worship ma, ma said to do enterprise in 102, xiao hu want to, I just have a 20 years of enterprise, also can become a minor celebrity in China entrepreneur, pull the home industry development, when the time comes to return, how great it is! Xiaomei will use what eye to see me?
xiaomei and hu are high school classmates, they had a good relationship. But not in small family, the parents are simple farmers, small also don’t have a house in Beijing, xiaomei parents citing two people not in a city, think two people don’t fit, may also break up with him later. This is xiao hu and who can say inner sadness.
lane in the dead of night, always think of may. Once a customer consultation on wangwang, small specially give her free of charge, only because of the prosperous ID name is xiaomei. But xiao hu is a pursuit of progress, there is sense of responsibility of youth. Often remind myself: ghost feet seven teacher said, the impermanence of life, don’t be too persistent in the past. So hu quickly came out from the sadness.
last month, a National People’s Congress on behalf of Sue total, proposal countries via taobao platform of small and medium-sized sellers should pay tax, attract the attention of xiao hu. Xiao hu want to: pay tax for granted, since becoming a responsible entrepreneurs, you should pay the tax. So small holding a book and bank card came to tax bureau.
the revenue of the Lao zhang xiao hu, after listening to Ming queen very politely said: hu! You really have a culture has ideal moral good youth, I’ll help you calculate how much should pay tax.
your company generates more than 800000, so should pay 17% of VAT. What? You used to purchase not open VAT invoice? ! So you should pay 170000 of value-added tax. So, do you think of some way to go to replenish onr’s stock before the VAT invoice, so that can touch buckle. Tell you a simple arithmetic, VAT is about 17% of your gross margin spreads. So you need to pay about 400000 * 17%=68000 yuan. The specific calculation formula is not so, but the cost is almost.
small you don’t surprised, as well as add 7% and city building duty 3%, let’s Beijing and local education surcharge of 2%. A total of 12% of the value-added tax. Is 68000 * 12%=08160. Hu: what’s wrong with you? Don’t look well, haven’t rest well lately? Oh, nothing, I said.
small your company is good, the first year have profit, so you need to pay the enterprise income tax, enterprise net profit of 25%. Of course you are a small business, our country has support policies for small businesses, tax rate by half 12.5%, so the income tax is: 100000 * 12.5%=12500. If you see how good of our country, I charge you 25%, you’ll be a negative.
well, xiao hu, you company total should pay tax: 6.8 + 0.816 + 1.25=RMB 88660.
lane was dizzy: I said you have no wrong? I was a total of 100000 profits, now let me pay 88660 tax?
Lao zhang smiled said: it seems that you are on our country’s tax really don’t know, you are the company good, before a lot of company over taxes, not just won’t leave us a profit, to sell!
small heart completely cold! Where did the five minutes in silence, without saying a word. Lao zhang always smiled and looked at him and thought, and a largely untested.
hu finally broke out and began to complain: Lao tze hard year, tax finally incredibly leaves 10000 dollars? Lao tze quit, I put the rest of the money to shareholders, farewell!
small turned to go out, Lao zhang hurriedly got up and called xiao hu:
you wanted to use the money to shareholders? That you need to pay a 20% dividend profits tax. A total of 1.134 * 20%=02268 yuan.
the same night, the night is deep, xiao hu and wrote the words in his diary:
xiaomei, I wish you happiness!
… End of story, here are some professional knowledge:
1, what is a small business? I have special micro letter introduced before, released in 2011 small and medium-sized enterprises made to redefine the standard:
retail practitioners under 50 people, more than 10 people, and revenue above 1 million, 5 million for small enterprises under; Professionals in the following 10 people, or operating revenue for miniature enterprise within 1 million yuan.
2. If earning less than 800000, VAT calculation method is different, is calculated according to 3% of the total. Value-added tax is more complex, replenish onr’s stock, I will open the VAT invoice, to pay tax, this part of tax can be used to do after the mortgage tax. In this paper, the calculation formula is only about Numbers.
3, some surcharge can be deducted as before profits. That is to say, when calculating enterprise income tax, can deduct this part of the profits. But does not affect the big picture.
4, article mentioned taxes, not including the individual income tax. Beijing personal income tax threshold is 3500 yuan.
the author is introduced: the ghost of seven feet, a simple person, share electricity, taobao dynamic changing information, search, product design, management experience, life feeling; Literature and art, occasionally occasionally deep. To do a thoughtful person! WeChat account: taobaoguijiaoqi, friending reply m after all the posts before you can see the author.