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Tax Calculation of Representative Office
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  Reading :1778   Foundation time:2011-6-7    Refresh time :2011-6-7  
 
   

1. Taxation Formula of Representative Office (The calculation is all base on the Expense):

Sales Turnover = Expense /1 - Contract Tax Rate);

Sales Tax = Sales Turnover × Tax Rate

Embankment protection Fee = Sales Turnover × Tax Rate

Total amount of income = Expense /1 - Contract Tax Rate - Sales Tax Rate);

Income Tax = Total amount of income × Contract Tax Rate× Income Tax Rate;

Urban maintenance and construction fee =Sales Tax × 7%

Additional education tax = Sales Tax × 3%

Additional education tax of local government = Sales Tax × 2%

 

2. Example

Suppose the Expense is 100 RMB, calculate all the tax we need to pay:

Sales Tax1000.8×5% = 6.25RMB

Embankment protection Fee1000.8×0.09% =0.1125RMB

Urban maintenance and construction fee6.25×7%=0.4375RMB

Additional education tax6.25×3%=0.1875RMB

Additional education tax of local government6.25×2%=0.125RMB

Income Tax1000.8×15%×25% =4.6875RMB

 

Total Tax6.25+0.1125+0.4375+0.1875+0.125+4.6875=11.8RMB

 

Total amount of tax is about 11.8% of the Expense of rep-office

 
    Source:Guangzhou Cucheng Service Group    
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