The tax rate on sales scrapsIf a company sold scrap and leftover materials, they would be treated as sales materials, and the general tax rate would be 13%. If the products produced and the raw materials consumed are subject to different value-added tax rates, the higher value-added tax rate shall be applied. In addition, the sale of scrap materials did not belong to the scope of old goods. When the tax-taker sold old goods, the value-added tax was levied at a reduced rate of 2%. However, the situation here did not involve the normal situation of the sales tax rate of scrap materials.
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What is the tax rate for the streamer's sales tax?The tax rate of the streamer's goods varies according to the mode of sale:
1. ** Online streamer signs labor contract with merchant **:
- In terms of personal income tax, live broadcast income belongs to labor remuneration income, which is levied on a per-time basis. The pre-levy tax rate is 20% - 40%. The next year, it needs to participate in the settlement of comprehensive income.
2. ** Online streamer signs labor contract with live streaming platform **:
- In terms of personal income tax, the income from carrying goods belonged to the income from wages and salaries, and the personal income tax was paid according to the seven-level gradual system.
3. ** Webcaster sets up studio and broadcasts through platform **:
- In terms of personal income tax, the studio's income was subject to personal income tax based on operating income.
4. ** Streamer brings her own goods **:
- In terms of value-added tax, it is regarded as a small-scale tax collector (until December 31,2027). If the monthly sales income does not exceed 100,000 yuan, the value-added tax will be exempted, and the levy rate will be reduced from 3% to 1%.
- In terms of personal income tax, the income obtained belongs to the comprehensive income of wages and salaries, which is levied at a tax rate of 3% - 45%; if there is any reward income, it is regarded as a gift income, and the personal income tax is calculated according to the "accidental income" item at a tax rate of 20%.
5. ** Appointed to carry goods (Accepting employment from other e-commerce platforms/merchants in your own name, signing an employment contract, and calculating remuneration in the form of "fixed (or guaranteed)+ commission")**:
- In terms of personal income tax, the income obtained by such anchors belongs to "labor remuneration income", which is subject to a tax rate of 20% - 40%, which is withheld and paid in advance by the platform. The current labor remuneration is a component of the comprehensive income of individual tax and is incorporated into the individual's annual total income. Individual income tax is calculated and paid according to the tax rate of 3% - 45%.
6. ** Sales Rebates **:
- In terms of value-added tax, the commission income from the live broadcast was paid according to the "agent service".
- In terms of personal income tax, commission income belonged to labor remuneration income.
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Share some sales tax audit horror stories.There was a restaurant that got audited for sales tax. They were used to a simple way of calculating sales tax based on their total sales. But the auditor dug deeper and found that they were not charging sales tax correctly on some add - on items like special sauces or premium toppings. This led to a long and drawn - out audit process. They had to pay back taxes, and it also damaged their reputation a bit as customers heard about the audit and were worried about the restaurant's financial stability.
What are the common problems in sales tax audit horror stories?One common problem is incorrect classification of items for sales tax. For example, a business might think a product is tax - exempt when it's not. Another is miscalculation of sales tax amounts, which can happen due to errors in accounting software or human error. Also, not keeping proper records can be a big issue. If a business can't show clear records of sales and the associated tax calculations, it can lead to big problems during an audit.
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2024-10-27 20:35
cost taxTaxes included in the cost include vehicle purchase tax, customs duty, cultivated land occupation tax, deed tax, and non-deductible value-added tax. When ordinary tax-holders receive value-added tax on purchased goods (when they cannot be deducted), value-added tax is also included in the cost of goods. When small-scale tax-holders receive special or ordinary tickets, value-added tax is included in the cost of goods. Leaf tax is included in the cost (such as borrowing: material purchase/materials in transit/raw materials, loan: bank deposit), and consumption tax on import links is also included in the cost.
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