Industrial And Commercial Tax: Explain How The Clothing Company Pays Taxes.

< p > < strong > 1, which a href= "http://www.91se91.com/news/index_c.asp" should be paid > tax > /a > /strong > /p >

< p > tax is a distribution relationship between a part of the social products and the distribution and redistribution of national income with the state as the main body.

It has the characteristics of compulsion, gratuitous and fixed.

Tax is the main source of revenue for the country.

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< p > according to the regulations of People's Republic of China tax collection and administration, you should pay taxes according to the following circumstances: < /p >

< p > 1, engaged in production, acquisition and import operation, the value-added tax and business tax shall be paid for the taxable products stipulated by the state; < /p >

< p > 2, and engaging in production and business activities shall pay income tax; < /p >

< p > 3, farmers who are engaged in agricultural production and benefit should pay agricultural tax; < /p >

< p > 4, and self raised funds for basic construction activities such as breaking up the soil, moving the soil and building and repairing, shall be turned over to the construction tax; < /p >

< p > 5, the use of crude oil and heavy oil for combustion purposes shall be turned over to special duty on burning oil; < /p >

< p > 6, if cultivated land occupied or cultivated for other non-agricultural construction, the farmland occupation tax should be turned over; < /p >

< p > 7, salt production shall be paid for production and import of salt; < /p >

< p > 8, engaged in taxable livestock trading activities, and shall be turned over to livestock paction tax; < /p >

< p > 9, if you own or < a href= "http://www.91se91.com/news/index_c.asp" > < /a > management, mortgage and escrow taxable real estate, the property tax shall be paid; < /p >

< p > 10, resources tax should be paid for the development and utilization of state-owned resources; < /p >

< p > 11, owning and using vehicle vessels shall pay tax on vehicle and vessel use; < /p >

< p > 12, duties on import and export trade shall be paid; < /p >

< p > 13, where the product tax, value added tax, business tax and personal income are obtained according to law, the city maintenance and construction tax and personal income adjustment tax shall be turned over.

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< p > < strong > two, how do taxpayers pay taxes < /strong > /p >

< p > 1, self reporting.

That is, taxpayers should declare the amount of tax that has been calculated to the tax authorities, make a payment by the tax authorities, fill out payment books, and pay tax units to pay taxes to banks.

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< p > 2.

That is to say, for tax paying units which are not fixed and accounts are not sound, the tax authorities shall, according to the production and operation conditions of their production equipment, employees and normal conditions, check the output and sales volume (or check the turnover and profit of their business items) according to the taxable product of their output value, and collect the rate according to the rate.

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< p > 3, fixed quota collection.

That is to say, for some individual business owners whose turnover and income are less than a href= "http://www.91se91.com/news/index_c.asp" and accurately calculate < /a >, after self declaration, the tax authorities approve a certain period of turnover and income tax levy rate, and implement a combination of business tax or value-added tax and income tax.

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< p > 4.

That is, tax authorities entrust certain units or individuals to levy taxes on behalf of one way.

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< p > in tax collection work, the tax authorities have the right to check and register taxpayers' goods and taxable property.

For taxpayers engaged in temporary operations, the competent tax authorities may instruct them to provide tax guarantor or to pay a certain amount of tax payment in advance, and to pay tax liquidation within a specified time limit. If the taxpayer fails to pay tax liquidation within a period of time, his guarantor shall be responsible for paying taxes or withdrawing taxes from the deposit he has paid in advance.

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