What taxes do e-commerce companies need to pay?

What taxes do e-commerce companies have to pay?

1, VAT = commodity sales revenue (excluding tax) *3% (small-scale taxpayer, monthly statement);

VAT = commodity sales revenue (excluding tax) * 17% (VAT general taxpayer, monthly statement);

Business tax = consulting, service and advertising income *5% (monthly report);

2. Urban construction tax payable = value-added tax payable and business tax payable *7% (monthly report);

3. Education surcharge payable = VAT payable and business tax payable *3% (monthly report);

4. Dike protection fee: operating income *0.02% (not collected in some places) (monthly report);

5. Income tax = total profit * tax rate of 25% (quarterly); (The income tax rate of qualified small and low-profit enterprises is 20%. Small-scale low-profit enterprises refer to enterprises engaged in industries that are not restricted or prohibited by the state and meet the following conditions: industrial enterprises, with annual taxable income of no more than 300,000 yuan, employees of no more than 100, and total assets of no more than 30 million yuan; For other enterprises, the annual taxable income does not exceed 300,000 yuan, the number of employees does not exceed 80, and the total assets do not exceed 6,543,800 yuan), and the general business tax rate is 5%.

6 personal income tax (monthly report); Withholding and remitting, regardless of whether the salary exceeds 2000 yuan, all employees must declare in full.

Personal income tax payable (the taxable amount calculated by individuals according to their wages and salaries, the balance after deducting tax-free "five insurances and one gold" and other items that should be borne by individuals, and then deducting the allowable deduction of 2000 yuan, is the taxable income.

Personal income tax payable = taxable income * applicable tax rate-quick deduction.

Attachment: Individual income tax rate table (applicable to income from wages and salaries)

Quick deduction of monthly taxable income tax rate (%)

1 does not exceed 5 0 in 500 yuan.

2 the part exceeding 500 yuan to 2000 yuan 10 25

3 The part exceeding 2,000 yuan to 5,000 yuan 15 125

4 The part exceeding 5,000 yuan to 20,000 yuan 20 375

5 Part exceeding 20,000 yuan to 40,000 yuan 25 1375

6 The part exceeding 40,000 yuan to 60,000 yuan 30 3375

7 The part exceeding 60,000 yuan to 80,000 yuan 356,375

8 Part exceeding 80,000 yuan100,000 yuan 40 10375

9 Part exceeding 100000 yuan 45 15375

(Note: The monthly taxable income mentioned in this table refers to the balance of monthly income after deducting expenses of 2,000 yuan or expenses in accordance with the provisions of Article 6 of this Law. )

7. Stamp duty (monthly report requires different places, or purchase when it occurs);

The units and individuals listed in the "Provisional Regulations on Stamp Duty in People's Republic of China (PRC)" who sign books and collect coupons are taxpayers of stamp duty and shall pay stamp duty in accordance with the provisions.

Table of tax items and rates

Tax item, tax rate or tax amount

Purchase and sale contract 0.3‰

Processing contract 0.5‰

0.5% of the contract for survey and design of construction projects

Construction and installation project contract 0.3‰

Property lease contract 1‰

Contract of carriage of goods 0.5‰

Warehouse contract 1‰

Loan contract 0.05‰

Property insurance contract 1‰

Technical contract 0.3‰