The taxable 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 Shopping Mall, both fixed and current assets belong to the state. They are responsible for maintaining and increasing the value of state-owned assets. After deducting loan interest expenses, wages, employee welfare fees, employee union funds, employee education funds, and corporate funds, , depreciation of fixed assets and donations for public welfare and relief, etc., are subject to income tax at a tax rate of 48%.
Taobao Electric Co., Ltd.’s fixed assets and current assets are all paid for by Sun Jian himself. 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 seems 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 collection, regardless of whether they are profitable or not? You need to pay VAT (3% of sales) and VAT surcharge (12% of VAT) every month. Self-employed people can make a fortune if they do well!
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 reduce the burden, two preferential tax rates of 18% and 27% have been set up.
Once a Taobao electrical appliance company develops, if it has more than 80 employees, it will be levied at the rate of 25% for medium-sized enterprises; if it has more than 300 employees, it will be levied at the rate of 35%.
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Sun Jian and the other three each made another 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 have lunch, and then take a bus to Nanhu Airport. If you want to take a taxi in this era, you have to call and 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 has just started selling tickets, and there are no traffic jams in this era. He doesn't panic and saves as much as he can.
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"Xiao Ma, the name of this Taobao electrical appliance store is interesting? It's the first color TV store and it's 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 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 Chang H Electrical Appliance Factory!"
Like a flash of lightning flashing across 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 researches Sichuan H stock? ?
"Director Ni, hello!"
Sun Jian took a breath and walked over, his expression 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 Sun Jian, the owner of this Taobao electrical appliance store. 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 had outstanding abilities and was very powerful. He kept 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 Chang H 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 to have 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. Can you 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. 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 all of a sudden.
Li Tao, who is also a smoker, immediately took out his Yongguang cigarettes, one for each person, 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? Came to your door yourself.
"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. 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 Factory 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 equivalent to more than five million yuan in the previous life.
At the end of 1984, the fixed assets of Chang H 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 Xia Shang Road Sales Department, the 50,000 yuan used to register Taobao Electrical Appliances Co., Ltd. at the Jiangcheng District Industrial and Commercial Branch was real money and self-owned funds, not fixed assets such as storefronts and bank loans.
The registered property 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, came back, put away the documents from Taobao Electric Company that everyone had seen, and poured tea for the three guests.
