The tax objects of corporate income tax do not include partnerships and sole proprietorships. For example, Taobao Electric Co., Ltd. is a newly established one-person limited liability company. The collection method of corporate income tax adopts audit collection and verification collection.
For large state-owned commercial enterprises like Jiangcheng Mall, both fixed and current assets belong to the state. They are responsible for maintaining and increasing the value of state-owned assets, deducting loan interest expenses, wages, employee welfare fees, employee union funds, employee education funds, and corporate funds.
, the profit part after depreciation of fixed assets and donations used for public welfare and relief, etc., is subject to income tax at a tax rate of 48%.
The fixed assets and current assets of Taobao Electric Company are all paid by Sun Jian out of his own pocket. Compared with the behemoth Jiangcheng, which has seventeen people and is a small and micro enterprise, after deducting loan interest expenses, wages, employee welfare fees, employee union funds, and employee education
The profit portion after expenditures such as funds, corporate funds, depreciation of fixed assets and donations for public welfare and relief is subject to income tax at a rate of 17%.
The owners of small and micro enterprises spend their own money to provide employment for the country, contribute to social stability, and pay taxes to the country. It may seem that the tax rate is lower, but it is actually fair.
Taobao Electric Co., Ltd. is now a small and micro enterprise. It is easy to turn around and has flexible operations. This is the main reason why Sun Jian is not afraid of competing with Jiangcheng Shopping Mall.
Self-employed households adopt approved taxation, regardless of whether they are profitable or not? They need to pay value-added tax (three percent of sales) and value-added tax surcharge (twelve percent of value-added tax) every month. Self-employed households can make a fortune if they do well.
fiscal!
Sun Jian roughly remembers that in the 1990s, in order to increase the competitiveness of state-owned enterprises, the income taxes of state-owned enterprises, collective enterprises and private enterprises were merged into a unified domestic enterprise income tax with a tax rate of 33%. At the same time, in order to take into account the income tax of small enterprises,
To bear the burden, two preferential tax rates of 18% and 27% have been set up.
Once a Taobao electrical appliance company develops and has more than 80 employees, it will be taxed at the medium-sized enterprise tax rate of 25%; if it has more than 300 people, it will be taxed at the tax rate of 35%.
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Sun Jian and the other three each made a box of business cards in the printing shop. In this era, business cards were not made with computers in the previous life. Printers and copiers were integrated and could be completed in an instant. They needed to be typeset by hand. By the time the three of them rushed back to the intersection of the downhill road, it was already twelve
point.
Sun Jian planned to go back to the company cafeteria to finish lunch, and then take a bus to Nanhu Airport. If you want to take a taxi in this era, you have to call to make an appointment first. Not only is the price expensive, but it also depends on the driver's face. Anyway, it's two o'clock in the afternoon.
The airport had just started selling tickets, and there were no traffic jams in this era. He didn't panic and saved as much as he could.
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"Xiao Ma, the name of this Taobao electrical appliance store is a bit interesting. The first color TV store is even more unique."
"Director Ni, this Taobao electrical appliance store was called Yinxin Electric Appliance Store more than a month ago. It also sold our company's black and white TVs. The female owner is Guo Chunhua. This Taobao electrical appliance store also contacted us by phone some time ago. I want to ask
I didn't agree to cooperate with us specifically to sell our color TVs. I thought it was an individual electrical appliance store."
Sun Jian saw two short Sichuan men accompanying a Shandong man standing at the downhill intersection commenting on the Taobao electrical appliance store. They also stopped. Li Tao and Liu Fang noticed that the boss had stopped, listened carefully, and also stood on the roadside waiting.
.
"Director Ni of Changh Electrical Appliance Factory!"
Like a flash of lightning flashing through my mind, Director Ni was a man of the hour in the home appliance market in the 1990s. Interviews and photos often appeared on TV and in newspapers and magazines. How could he not recognize Sun Jian, who often studies the stock of Chuanchang H?
?
"Director Ni, hello!"
Sun Jian took a breath and walked over, his face calm, neither humble nor arrogant.
Li Tao and Liu Fang also came over.
"Who is this boss?"
The young man carrying the briefcase took three steps closer to Director Ni. Director Ni, who was well-informed, was used to this kind of meeting. There were many merchants who came to him to approve notes and buy color TV sets.
"Director Ni, I am the owner of this Taobao electrical appliance store, Sun Jian. This is the business card I just printed. It makes you laugh. These two are my colleagues."
Sun Jian took out a business card with the scent of ink from his backpack and handed it to Director Ni with both hands. He would never miss this once-in-a-lifetime opportunity. Director Ni has outstanding abilities and is very powerful. He always sticks to his word in Chang* Electrical Appliance Factory.
.
"Xiao Ma, say Cao Cao, Cao Cao is here!"
Director Ni smiled and handed his business card to Ma Zhongqiang, manager of the Hubei Province Sales Company of Changh Electrical Appliance Factory.
"Director Ni, it's lunch time, we are destined to meet each other! Please enjoy the three of you, and go to Little Chongqing next door for a casual meal."
"It's better to obey orders than to be respectful, let's go!"
Ma Zhongqiang and Director Ni's secretary and bodyguard Hong Lei looked at Director Ni.
"Director Ni, these are Yongguang cigarettes produced by Jiangcheng Cigarette Factory. Do you want to try them?"
Little Chongqing's business at noon was not as good as dinner, and there was only one private room left. Liu Fang went to arrange food and drinks, and invited the junior high school teachers to dinner the day before yesterday. Classmate Sun Jian bought a pack of cigarettes and gave six packs to six junior high school teachers, leaving some for Sun's father.
After one pack, only these three packs were left, one for each person, which came in handy immediately.
Li Tao, who is also a smoker, immediately took out his Yongguang cigarettes, one each, and stepped forward to light the cigarettes for Mr. Ni and the others. He already knew that this middle-aged man was the boss of Chang H Electrical Appliance Factory that Mr. Sun had specially asked to contact. Mr. Sun
In the afternoon, I was going to buy a plane ticket and go to Miancheng, just because I wanted to see Factory Manager Ni.
Is there such a coincidence in the world? I came to my door.
"Mr. Ni, no one will believe me if I tell you that Taobao Electric Co., Ltd. was previously registered as a self-employed business owner. This morning, Taobao Electric Co., Ltd. has just successfully registered. This is the industrial and commercial registration and other documents!"
Sun Jian said as he took out some of the documents he had just registered and gave them to Director Ni and the others to check.
The name is not justified!
Registering a one-person limited liability company requires a registered capital of 50,000 yuan.
Fifty thousand yuan in this era is more than five million yuan in the previous life.
At the end of 1984, the fixed assets of Changh Electrical Appliance Factory were 44 million yuan, and the company's own funds were only 1.5 million yuan.
According to the capital verification report produced by the Industrial and Commercial Bank of China's Xiangshan Road Sales Department, the 50,000 yuan used to register Taobao Electrical Appliances Co., Ltd. at the Jiangcheng District Industrial and Commercial Bureau was real money and self-owned funds, not fixed assets such as storefronts and bank loans.
The registered real estate value of Taobao Electrical Appliance Store and Taobao Electrical Appliance Warehouse is 84,000 yuan. The real estate certificate and land certificate of the second house are the assets of the legal person Sun Jian himself, not a lease!
"Thanks!"
…
At this time, Liu Fang finished ordering and came back to put away the documents from Taobao Electrical Appliance Company that everyone had seen, and poured tea for the three guests.