Know The Tax Knowledge Of Clothing Stores

(1) value added tax.

Self employed individuals engaged in commercial operations usually pay direct tax on the basis of 40% of their sales.

(2) consumption tax.

(3) business tax.

The self-employed person engaged in the service industry shall pay 5% of the business tax according to his business income.

(4) urban maintenance and construction tax.

This kind of tax is attached to the value-added tax, consumption tax and business tax payable by the self-employed person, and the 1% to 7% regional differential tax rate is imposed.

(5) personal income tax.

Among them, the income from production and business operation shall be paid according to the 5 step progressive progressive tax rate of 5% and 35%, and the tax rate on income from dividends, dividends and property leases shall be 20%.

(6) property tax.

Among them, the tax rate is 1.2% according to the remaining value of the property, and the tax rate is 12% according to the rental income.

(7) urban land use tax.

This tax is levied on the use of urban land, and there is a regional tax standard for sugarcane.

Tax declaration is the key link of tax payment procedure.

It is a statutory procedure for taxpayers to declare the relevant tax matters and tax refund in the form of written statements in accordance with the contents and time limits stipulated by the tax authorities after the occurrence of tax obligations.

Tax declaration includes two aspects:

(1) tax returns

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(1) taxpayers who should perform their duties normally.

Under normal circumstances, taxpayers must abide by tax laws and administrative regulations, or declare the tax declaration procedures to the competent tax authorities within the reporting period stipulated by tax laws and administrative regulations, and fill in tax returns.

2. The withholding agent shall perform the duty withholding tax.

Withholding agents shall, in accordance with the provisions of the tax laws and administrative regulations, or the tax authorities in accordance with the tax declaration and administrative regulations, declare the procedures for withholding, collecting, collecting and paying the tax authorities to the competent tax authorities, and submit the report forms of withholding, paying and collecting taxes.

3. Taxpayers who enjoy tax reduction and tax exemption.

If a taxpayer enjoys tax reduction or tax exemption, he shall also go through the tax declaration procedures in accordance with the regulations and fill in the tax return forms in order to facilitate the statistics and management of the tax reduction and exemption during the period of tax reduction and tax exemption.

(2) the contents of tax declaration.

Tax declaration mainly includes two aspects:

One is the tax return form or the withholding tax collection and collection tax collection report form; the two is the data or documents related to tax declaration.

Taxpayers and withholding agents shall, when filing tax returns or withholding, collecting and collecting tax returns, tax items, taxable items, taxable items or items that should be withheld or collected or collected and paid taxes. The tax rate or unit tax shall be applied. The tax basis shall be deducted, and the items payable and the standard shall be deducted.

In the reality of small and medium-sized brand clothing stores, in compliance with the law, there are often different tax burden of different tax options can be chosen.

Every novice entrepreneur should make an exhaustive understanding of the tax policy of the area to be invested before determining the investment.

Neither do we go to "Mai Cheng" for violation of regulations, nor do we have to "make a big mistake".