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2024-3-7

I have no revenue, but why paid tax this month?

My company just set up recently tax filling period is on the basis of each month. I am wondering, I have no company's revenue and employees' salary in Feb, but why in March some tax amount had been deducted from my company's bank account?


VAT tax which is based on company's revenue. However, there are some kinds of taxes is not relative to revenue, it is relative on the company's behaviors/ operation result and so on.


For small & medium sized companies commonly involves below taxes:

  1. VAT tax which is calcuated on the basis of revenue.

  2. Sur tax which is paid on VAT paid amount.

  3. Individual income tax withhold on behalf of employee.

  4. Enterprise income tax is calucalted on the basis of company's operation result.

  5. Stamp tax is paid when a company has the stamp taxable behavior. For example, injection the capital, sign sales agreement, sign lease agreement and so on, or no contract has been signed but substantial acts have been committed.


Aha, I known now, I paid the capital recently, so this should be stamp tax.


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