<p> Case Study
- Liu Wanrui Angel Yeung Yi Rui Wen Yu Yimin
one, what educational institutions should pay tax (fee)?
? educational institution required to pay taxes include: sales tax, urban maintenance and construction tax, corporate income tax, property tax, urban land use tax, stamp duty and so on.
(a)
educational services business http://quickbooks2013-download.webs.com/ tax business tax levy is engaged in academic education http://freequicken2013.devhub.com/ schools, and by the way, the municipal people's governments above or similar government approved the establishment of administrative departments of education, national recognition qualifications of its students various schools, providing educational services directly http://quickbooks-2013.tumblr.com/ to obtain their own income, exempt from sales tax. In addition to the above range for other educational services, cultural and sports industry should follow the applicable tariff http://quicken2013.webspawner.com/ rate of 3%, those subject to sales tax, the tax basis in the provision of educational services to obtain all taxable income (ie turnover). The formula is: quickbooks 2013 Tax payable = Turnover × tax rate.
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(two) urban maintenance and construction tax
? urban maintenance and construction tax is a tax based on the taxpayer's business tax actually paid quicken download at the rate of 1%. The formula is: Tax payable = Total business taxes actually paid tax × Tax rate.
(three) additional education? additional education tax based on the taxpayer's tax business tax actually paid, the additional rate of 3%. The formula is: Education surcharge payable amount = Total business taxes actually paid tax × surcharge rate.
(four) CIT
?
corporate income tax levied on its production operations and other income (including from domestic and foreign income) subject to corporate income tax rate of 25%. Each degree of corporate tax the gross income less non-taxable income, tax-exempt income, deductions and compensate for the loss of the balance after the previous degree as taxable income. Corporate taxable income multiplied by the applicable tax rate minus the tax law, the tax exemptions and credits, the balance, the amount of tax payable.
(five) property taxes
? schools, nurseries, kindergartens use real estate property tax intuit quicken 2013 exemption. For business, rent, a package of real estate lending business use shall be those subject to property taxes. Property tax calculation of tax payable is divided into two kinds: one is the original cost of the tax basis; First, quickbooks 2013 quickbooks 2013 real estate rental tax basis.
(six) Urban Land Use Tax
? schools, nurseries, kindergartens use real estate, land urban land use tax exemption. For business, rent, a package of real estate lending business use, http://quickbooksdownload2013.tumblr.com/ the land should be those subject to urban land use tax.
(seven) Stamp
? taxpayer Stamp Tax enumerated various taxable documents should follow the provisions of payment of stamp duty. Stamp tax based on tax amount and tax were the number of tax payable is calculated as follows: 1. Tax payable = Taxable amount × applicable tax rate (percentage by the amount of decals) (2) Tax payable = Taxable × flat tax rate (defined by the piece decals
"The People's Republic of China on Business Tax" Article VI and "Regulations" Article 26 (three) provides: schools and other educational Educational services provided by institutions exempted from business tax referred to herein schools and other educational institutions, as well as by means of quicken 2013 online ordinary schools, the city-level People's
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