中文

药店分公司交什么税？

药店分公司作为一家经营药品零售业务的企业，需要按照国家税收法规纳税。那么，药店分公司需要交哪些税呢？

首先，药店分公司需要缴纳企业所得税。企业所得税是根据企业所得额的多少，按照一定的税率计算并缴纳的税款。药店分公司作为一个独立的法人实体，需要独立核算其所得，并按照规定缴纳企业所得税。

其次，药店分公司还需要缴纳增值税。增值税是对商品和服务销售增值额征收的一种税。药店分公司在销售药品的过程中，会产生一定的销售额，需要按照增值税的规定，对销售额进行计算并缴纳增值税。

此外，药店分公司还可能需要缴纳其他税种，如个人所得税、城市维护建设税、教育费附加等。这些税种的缴纳标准和计算方法，会根据药店分公司的具体情况和当地税收法规的规定而有所不同。

总的来说，药店分公司需要缴纳的税种较多，药店分公司需要认真了解税收法规，确保按时足额缴纳税款，避免因税收问题而引发的风险和损失。

英文

What Taxes Do Pharmacy Branches Pay?

As a company engaged in the retail sale of pharmaceuticals, a pharmacy branch is required to pay taxes in accordance with national tax regulations. So, what taxes does a pharmacy branch need to pay?

Firstly, the pharmacy branch needs to pay corporate income tax. Corporate income tax is calculated and paid based on the amount of taxable income in accordance with a certain tax rate. As an independent legal entity, the pharmacy branch needs to independently account for its income and pay corporate income tax as required.

Secondly, the pharmacy branch also needs to pay value-added tax (VAT). VAT is a tax levied on the value-added of goods and services sold. In the process of selling pharmaceuticals, the pharmacy branch generates a certain amount of sales, which needs to be calculated and paid as VAT in accordance with the regulations.

In addition, the pharmacy branch may also need to pay other taxes such as individual income tax, urban maintenance and construction tax, and education surcharge. The payment standards and calculation methods of these taxes will vary according to the specific situation of the pharmacy branch and the local tax regulations.

Overall, the pharmacy branch needs to pay various taxes. Therefore, it is necessary for the pharmacy branch to carefully understand tax regulations, ensure timely and full payment of taxes, and avoid risks and losses caused by tax issues.