Tax payment is an inevitable responsibility of enterprises, and also an important embodiment of corporate social responsibility. Taxation plays an important role in national economic construction and social development. Enterprises should conscientiously fulfill their tax obligations, at the same time, they should understand the tax policies, reduce the tax burden and improve the profitability of enterprises through reasonable tax planning and tax planning.

First of all, VAT is the most basic tax category of enterprises, and also one of the most important taxes. VAT is calculated according to the sales amount, that is, the difference between the sales amount and the input tax amount. Different industries and taxpayers have different tax rates. The tax rates of general taxpayers are 13%, 9% and 6%. Small scale taxpayers can enjoy corresponding preferential tax policies, such as VAT exemption and simple tax calculation. Value added tax is a kind of tax that enterprises must pay. Enterprises should actively fulfill their tax obligations and comply with the provisions of the tax law.

Secondly, corporate income tax is the profit income tax of enterprises. The enterprise income tax is calculated according to the amount of profits of the enterprise. The higher the profits, the higher the income tax rate. At present, the corporate income tax rate is 25%, but the profits below 3 million can enjoy the preferential tax policies for small and micro enterprises. Enterprises can reduce the burden of corporate income tax by optimizing the asset structure, reducing the asset liability ratio, and conducting cross-border trade.

Third, individual income tax refers to individual income tax. When an enterprise makes a profit and the boss wants to take the company's money home, there will be a process called dividend. Individual income tax is calculated according to the amount of individual income, and the tax rate is 20%. Enterprises should reduce the burden of personal income tax by means of reasonable financial planning and tax planning, such as selecting appropriate investment products, reasonable distribution of assets, etc.

In addition to the above three taxes, there are other taxes, such as consumption tax, urban maintenance and construction tax, resource tax, land use tax, etc. Enterprises should understand the provisions of relevant taxes according to their own conditions and actively fulfill their tax obligations. At the same time, enterprises should also reduce the tax burden and improve their profitability through reasonable tax planning and tax planning.