1. Collection rate 3%: General taxpayers have specific taxable behaviors that can be applied in accordance with the regulations or can choose to apply the simple taxation method, but the 5% levy rate Except.
2. The value-added tax collection rate of small-scale taxpayers is 3%; the value-added tax collection rate of general taxpayers is 17% (low tax rate 13%), and value-added tax is levied by the national tax. The business tax is 5%, which is levied by the local tax. Urban maintenance and construction tax, the urban construction tax rate is 7% in urban areas; 5% in counties and towns; and 1% in rural areas.
3. Enterprise income tax shall be paid according to the taxable income (adjusted profit) (18% within 30,000 yuan, 27% from 30,000 yuan to 100,000 yuan, and 33% above 100,000 yuan);Issuance of salary withholding and payment of personal income tax.
4. Enterprises generally determine the taxes and tax rates payable by enterprises according to the economic nature and business of enterprises; enterprises engaged in production, sales, repair and repair generally have to pay value-added tax. Taxpayers of value-added tax are divided into general VAT taxpayers and small-scale taxpayers.
1. Therefore, if you are a general taxpayer of value-added tax and your business scope is to "sell" IT systems, software or hardware equipment, the applicable tax rate is 13%; if it is value-added tax If you are a general taxpayer and your business scope is to provide information technology services, the applicable tax rate is 6%; if you are a small-scale VAT taxpayer, the tax rate is 3%.
2. In the upper left corner of the invoice, write the word "System Integration Service Invoice". At the top of the invoice, fill in your company name, tax number, address and contact number. In the main part of the invoice, write the item name, service content, start time and end time of the service.
3. Invoices can be issued separately. Hardware is issued according to the details, and software and development fees are based on software or R&D and technical services. Information system integration software and technical services include consulting design, software development, system integration, operation and maintenance.
4. Including the installation engineering operation of the workbench, ladder and railing connected to the equipment and the insulation, anti-corrosion, insulation, painting and other engineering operations of the installed equipment. Therefore, system integration, monitoring and installation belong to the "construction industry-installation" tax category, and the "construction industry unified invoice" is issued.
1. The tax rate of information system value-added services is: 6 The tax code of information system value-added services is: 3040205 Information systemAbbreviation of unified value-added service: information technology service Description: refers to the use of information system resources to provide additional information technology services for users.
2. The tax rate of information technology services is: 6 The tax code of information technology services is: 30402 Information technology services abbreviation: information technology services Description: refers to the use of computers, communication networks and other technologies to produce, collect, process, process, store, transport, retrieve and Take advantage of and provide business activities of information services.
3. The tax rate of software development services is: 6 The tax code of software development services is: 304020101 Software development services abbreviation: information technology services Description: including development services provided for basic software, application software, embedded software and other software.
4. The tax rate of software services is: 6 The tax code of software services is: 3040201 Software service abbreviation: information technology service Description: refers to the business activities of providing software development services, software maintenance services and software testing services.
5. The tax rate of other software services is: 6 The tax code of other software services is: 304020199 Abbreviation of other software services: information technology services Description: refers to other software services other than software development, software consulting, software maintenance and software testing.
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1. Collection rate 3%: General taxpayers have specific taxable behaviors that can be applied in accordance with the regulations or can choose to apply the simple taxation method, but the 5% levy rate Except.
2. The value-added tax collection rate of small-scale taxpayers is 3%; the value-added tax collection rate of general taxpayers is 17% (low tax rate 13%), and value-added tax is levied by the national tax. The business tax is 5%, which is levied by the local tax. Urban maintenance and construction tax, the urban construction tax rate is 7% in urban areas; 5% in counties and towns; and 1% in rural areas.
3. Enterprise income tax shall be paid according to the taxable income (adjusted profit) (18% within 30,000 yuan, 27% from 30,000 yuan to 100,000 yuan, and 33% above 100,000 yuan);Issuance of salary withholding and payment of personal income tax.
4. Enterprises generally determine the taxes and tax rates payable by enterprises according to the economic nature and business of enterprises; enterprises engaged in production, sales, repair and repair generally have to pay value-added tax. Taxpayers of value-added tax are divided into general VAT taxpayers and small-scale taxpayers.
1. Therefore, if you are a general taxpayer of value-added tax and your business scope is to "sell" IT systems, software or hardware equipment, the applicable tax rate is 13%; if it is value-added tax If you are a general taxpayer and your business scope is to provide information technology services, the applicable tax rate is 6%; if you are a small-scale VAT taxpayer, the tax rate is 3%.
2. In the upper left corner of the invoice, write the word "System Integration Service Invoice". At the top of the invoice, fill in your company name, tax number, address and contact number. In the main part of the invoice, write the item name, service content, start time and end time of the service.
3. Invoices can be issued separately. Hardware is issued according to the details, and software and development fees are based on software or R&D and technical services. Information system integration software and technical services include consulting design, software development, system integration, operation and maintenance.
4. Including the installation engineering operation of the workbench, ladder and railing connected to the equipment and the insulation, anti-corrosion, insulation, painting and other engineering operations of the installed equipment. Therefore, system integration, monitoring and installation belong to the "construction industry-installation" tax category, and the "construction industry unified invoice" is issued.
1. The tax rate of information system value-added services is: 6 The tax code of information system value-added services is: 3040205 Information systemAbbreviation of unified value-added service: information technology service Description: refers to the use of information system resources to provide additional information technology services for users.
2. The tax rate of information technology services is: 6 The tax code of information technology services is: 30402 Information technology services abbreviation: information technology services Description: refers to the use of computers, communication networks and other technologies to produce, collect, process, process, store, transport, retrieve and Take advantage of and provide business activities of information services.
3. The tax rate of software development services is: 6 The tax code of software development services is: 304020101 Software development services abbreviation: information technology services Description: including development services provided for basic software, application software, embedded software and other software.
4. The tax rate of software services is: 6 The tax code of software services is: 3040201 Software service abbreviation: information technology service Description: refers to the business activities of providing software development services, software maintenance services and software testing services.
5. The tax rate of other software services is: 6 The tax code of other software services is: 304020199 Abbreviation of other software services: information technology services Description: refers to other software services other than software development, software consulting, software maintenance and software testing.
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