Baidu alliance individual users VS users who pay less tax

In a previous article,

introduced the tax deduction criteria for individual users of Baidu aid=83174 (http://s.www.admin5.com/plus/view.php?). So, for the company’s users is how to pay the tax? Publisher (webmaster) is based on the individual user or the company’s user name to do Baidu Union more cost-effective?

according to my understanding, Baidu only for individual members withholding taxes, while the user is different, because the company did not "personal service income tax", all income of the company should be regarded as operating income, therefore, Baidu alliance never users withholding taxes, users must provide invoices to the Baidu Inc (Baidu after receipt of the invoice the payment by the company), the user their own tax to the local tax authorities.

well, the same is an income, individual users detained more taxes, or user taxes more


to figure out this problem, you need to understand how the company’s tax standards. The company to pay the tax includes two kinds: business tax and enterprise income tax

sales tax = operating income × tax rate (business tax, education surcharge, urban construction tax, total 5.5% or so)

enterprise income tax =

= ×

actual income of a company is the final income after deducting operating expenses and expenses. As a result of the tax calculation method is complicated, and the small company’s financial statements is not perfect, self declaration of income may not be accurate, therefore, many local tax authorities on a small scale, according to the general revenue of 13% as the actual income of the enterprise. Enterprise income tax rate is divided into 33%, 27%, and three, the actual income of less than 30 thousand for the year of 18%, more than 100 thousand of the following 30 thousand is less than 27%.

A simple calculation formula of

small company taxes:

tax payable = sales tax + income tax = operating income × 5.5% (business tax rate) + (operating income × 13%) × (income tax rate)

therefore, a simple calculation method of single enterprise income tax payable is:

single income tax payable = turnover × 9%

Description: this simple calculation method is only applicable to the actual income of less than 100 thousand of small companies


month Baidu advertising revenue 1000 yuan, the tax payable =1000 × = = $90 = $9%.

income of 3000 yuan, the tax payable =3000× 9% = $270.

income 5000 yuan, should

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