Signing the sales contract for sale on a commission basis fo

The taxpayer is a sale member, with manufacturers have signed a contract to sell goods on a commission basis according to a certain proportion of sales revenue for compensation. Excuse me, how to pay taxes? <> hr The Chinese. The taxi driver reply: "online accounting "Value added tax is the interim regulations of rules governing the implementation of the provisions of article 4, the unit or individual and industrial and commercial door has delivered the goods to other units or individuals, or sale of goods for sale on a commission basis, should inspect sales to impose value added tax. Here the taxpayer does not include personal, so individual not pay value added tax goods sales to sell goods on a commission basis. But if people buy out after the first product sales, do not belong to the goods for sale on a commission basis, should according to 3% of sales tax and urban maintenance and construction tax and extra charges for education. At the same time, according to the personal income tax law according to the "personal business income" project pay individual income tax. The goods for sale on a commission basis receive income should distinguish different pay the corresponding tax situation, if sell goods on a commission basis, the staff member is manufacturer by sales income obtained a certain proportion of the remuneration, belong to a wage or salary nature, should according to "income from wages and salaries" project pay individual income tax, and need not pay business tax. If the member is not for sale on a commission basis, but other manufacturers staff personal operators, the sale to the behavior of the interim regulations on the business tax stipulated in the services sector (agency) taxes, the scope for sale on a commission basis, according to the income of the products to achieve "services" project of 5% on business tax and urban maintenance and construction tax and extra charges for education. At the same time, still should press "income from remuneration for personal services" project pay individual income tax.

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