The tax law has 18 types of taxes and two surcharges. The important taxes are value-added tax, consumption tax, corporate income tax and personal income tax. The two surcharges are education surcharge and local education surcharge. This article summarizes how to deal with tax law exams Key points to remember

1. Value-added tax

1. General taxpayers who sell fixed assets or movable properties that have been used by themselves and which cannot be deducted and the input tax has not been deducted shall be subject to 3% The tax rate is reduced to 2% value-added tax.

2. Small-scale taxpayers selling used goods are subject to a tax rate of 3% reduced to 2%. Except for used goods and fixed assets, a value-added tax of 3% is levied.

3. If the purchased agricultural products are sold directly, the input tax allowed to be deducted = the quantity of agricultural products sold in the current period/(1-loss rate)*unit price*9%/(1+9%)

< p> 4. After April 1, 2019, when wheat is purchased from farmers to produce flour, 9% of the purchase price will be included in the input tax, and the remaining 91% will be included in the cost.

5. Tobacco leaf can deduct input tax = [Tobacco leaf purchase price * (1 + 10%) + actual extra-price subsidy paid + tobacco leaf tax] * 9%, tobacco leaf tax = tobacco leaf purchase price * ( 1+10%)*20%

6. The value-added tax rate for elevator sales and maintenance is 13%. When calculating simple tax, the tax rate for installation services is 3% and for maintenance services is 6%.

7. Beer, rice wine, and non-alcoholic packaging will be subject to value-added tax when confiscated, and the price and tax will be separated.

8. Value-added tax payable on the transfer of financial products = (selling price - buying price - retained deduction) * 6% / (1 + 6%)

9. Construction Service prepayment and declaration: general prepayment rate is 2%, simple 3%, that is:

General prepayment = difference * 2% / (1 + 9%), general declaration = full amount * 9% /(1+9%)-Input-Prepaid.

Simple prepayment = difference*3%/(1+3%), simple declaration = difference*3%/(1+3%)-prepayment

2016 4 Old projects before March 30 can choose simple prepayment

10. Prepayment and declaration of value-added tax for new houses sold by real estate companies: Generally, the simple prepayment rate is the same as 3%, that is:

General prepayment =Advance receipt*3%/(1+9%), general declaration =(Full payment including tax-land price)/(1+9%) *9%-Input-Advance payment.

Simple prepayment = advance payment/(1+5%)*3%, simple declaration = full price including tax/(1+5%)*5%-prepayment

11. Transfer of real estate by non-real estate companies: both are 5%, the full amount for self-construction, and the balance for non-self-construction, that is:

General prepayment = full amount or difference/(1+5%)*5 %, general declaration = full amount or difference/(1+9%)*9%-prepayment.

Simple prepayment = full amount or difference/(1+5%)*5%, simple declaration = full amount or difference/(1+5%)*5%-prepayment

Individuals less than 2 years old: 5% of the full amount, ordinary tax-free for more than 2 years, non-ordinary levy (selling price-purchasing price)/(1+5%)*5%

12. Real estate Operating lease: General prepayment 3, simple 5, that is:

General prepayment = full amount/(1+9%)*3%, general declaration = full amount/(1+9%)* 9%-Input-Prepayment

Simple prepayment = full amount/(1+5%)*5%, simple declaration = full amount/(1+9%)*5%-prepayment< /p>

13. Exemption, tick, offset and refund: (1) Tick: The amount of tax that cannot be exempted or deducted in the current period = (FOB price * exchange rate - tax-free part) * (export tax rate - export rebate rate) ; (2) Credit: current tax payable = current output tax - input + excluded part - retained credit; if less than 0, tax can be refunded (3) Refund: exemption and credit refund = (FOB price * exchange rate - tax-free part )*Refund rate; (4) Ratio, exemption, credit and refund > tax payable, tax refund amount = tax payable, exemption and credit refund < tax payable, tax refund amount = exemption, credit and refund, the difference will be carried forward for deduction in the next period.

14. No value-added tax is charged when transporting passengers overseas; the loading and unloading tax rate when transporting goods is 6%, and the warehousing service + loading and unloading tax rate is 6%; the repair and repair tax rate is 13%, and the asking price tax is separated ;

15. Value-added tax on imported light commercial buses = (transaction price + pre-customs transportation fee + insurance premium) * (1 + tariff rate) / (1 - consumption tax rate) * 13%

16. In the calculation of import duties, the purchase commission paid is not included. Tariff = (purchase price + freight) * (1 + 0.3%) * 10%, value-added tax = (purchase price + freight) * (1 +0.3%)*(1+10%)*13%

17. From April 1, 2019, the input tax on the purchase of fixed assets less than 5 million will be deducted in one go

18. When leasing instruments overseas, you pay rent. The overseas company does not have a presence in the country, does not send personnel, and is not an agreement country. The value-added tax is levied at 13% on the operating lease of movable assets, and the income tax is levied at 10%

19. Unified borrowing No value-added tax is levied on interest income, and interest income from principal-guaranteed financial products is levied separately from price and tax at 6%. No value-added tax is levied on the transfer of 100% controlling unlisted equity.

20. Simple way to calculate and levy value-added tax on real estate transfer = (transfer price - purchase price)/(1+5%)*5%

21. Overseas companies come to China to provide business For service payment fees, it is agreed that the value-added tax shall be borne by the payer. The value-added tax withheld and paid = payment fee * 6%

22. The amount of input tax that cannot be deducted = the total input tax that cannot be divided in the current period * (simple calculation tax sales + value-added tax-free sales)/total sales for the current period

2. Consumption tax

1. Tax payment: (1) Gold, silver, platinum and diamonds, retail; (2) Super luxury cars, production and retail; (3) Cigarettes, production and wholesale, (4) Others, production.

2. Tax rate: (1) Specific volume: rice wine, beer, refined oil; (2) Compound: cigarettes, liquor; (3) Cigarettes: production 56% or 36% + 0.003 yuan/piece, 150 yuan per box; wholesale 11% + 0.005 yuan/box, 250 yuan per box. (4) Liquor: 20% + 0.5 yuan/jin, 1,000 yuan per ton. (5) Rice wine: 240 yuan/ton; (6) Beer: more than 3,000 yuan/ton, 250 yuan/ton, less than 220 yuan/ton. The packaging and deposit are included in the ex-factory price, but do not affect the consumption tax.

3. Calculation of tax payable in the entrusted processing link: (1) Ad valorem = (material cost + processing fee) / (1-consumption tax rate) * consumption tax rate; (2) Composite = (material cost + Processing fee + commissioned processing quantity * fixed tax rate) / (1-consumption tax rate) * consumption tax rate + commissioned processing quantity * fixed tax rate

3. Corporate income tax

1. 15% tax rate The four enterprises: key high-tech, advanced services, western encouragement, pollution prevention and control

2. Investment income is tax-free except for investment in listed companies that hold shares for less than 12 months, and the rest are tax-free

< p> 3. Various deductions: (1) Employee benefits 14%; (2) Trade union funds 2%; (3) Employee education 8%; (4) Interest deduction for affiliated enterprises, debt investment: equity investment = finance 5:1 , Others 2:1; (5) Business entertainment expenses: 60% of the actual amount is less than or equal to 0.5% of the current year's income; (6) Publicity expenses: no more than 15% of the current year's income, cosmetics manufacturing or sales, pharmaceutical manufacturing, beverages 30% for manufacturing products that do not contain alcohol; (7) Charitable donations are 12% of accounting profits; (8) Insurance is allowed to deduct 18% of the difference between premium income and surrender charges, and 5% of other income;

4. Tax incentives: (1) Halved: flowers, tea and other beverages and spice crops; (2) Technology transfer: tax-free for less than 5 million, and halved for more than 5 million; (3) Super deduction: a: Development expenses 75%, 175% of the cost of intangible assets, b: If the overseas R&D expenses are within 2/3 of the domestic R&D expenses, an additional 75% deduction is allowed based on 80% of the actual amount incurred, c: An additional 100% is allowed for the placement of disabled persons; (4) Preference for venture capital enterprises: 70% of the investment amount held for 2 years is deducted in the current year and can be carried forward; (5) Tax credit preference: 10% direct tax deduction for professional equipment for link security; (6) Accelerated depreciation, The minimum depreciation period is not less than the prescribed 60%, and fixed assets other than houses that do not exceed 500 from 2018 to 2020 are deducted in one go; (7) Income deduction discount: comprehensive utilization of resources, 90% depreciation is included in the total income; (8 ) Non-resident discount: 10% for domestic income without actual connection; (9) Small and micro enterprises: 5% for less than 1 million, 10% for 1 million to 3 million, 20% for more than 3 million; (10) 3 free of charge 3 Halved: key public companies, links, energy management, and power grids.

4. Personal income tax

1. Scope of taxation: (1) Income from wages and salaries (2) Income from labor remuneration (3) Income from author remuneration (4) Income from royalties ( 5) Interest, dividend and bonus income (6) Incidental income (7) Property leasing income (8) Business income

2. Tax rate and deduction rate: (1) Use the seven-level cumulative tax rate of 3%-45% The following are: resident personal comprehensive income (2) 3%-35% five-level excess progressive tax rate: business income (3) 20% rate tax rate: property leasing, property transfer, investment income, incidental income (4) 20%- 40% level three excess progressive withholding rate: resident personal labor remuneration income (5) 20% withholding rate: resident personal remuneration income, franchise income

3. Resident personal comprehensive income withholding and prepayment : (1) Salary: The amount of prepayment that should be withheld in the current period = the cumulative amount of prepayment * withholding rate - the number of quick calculation deductions - the cumulative amount of tax exemptions - the cumulative amount of prepayment that has been withheld (2) Remuneration for labor services: the amount of prepayment that should be withheld in advance Amount = (Each income - 800 or 20%) * Withholding rate - Quick calculation deduction (3) Income from royalties: = (Each income - 800 or 20%) * 20% (4) Income from royalties: = ( Each income - 800 or 20%) * 70% * 20%

4. Special additional deductions for resident individuals: (1) Continuing education: 400 yuan/month for academic qualifications, no more than 48 months; 3,600 for professional certificates Yuan one-time payment per year (2) Children’s education 1,000 Yuan/child/month (3) Mortgage interest 1,000 Yuan/month, no more than 240 months (4) Rent 1,100 Yuan or 800 Yuan/month (5) Supporting the elderly 2,000 Yuan/month ( 6) The amount of serious illness medical treatment exceeding RMB 15,000 and less than RMB 80,000 will be deducted according to the actual situation

5. The tax payable for non-resident individuals’ wages, labor services, royalties, and royalties: (1) Salaries: Income tax payable = per Monthly income - 5,000 (2) Labor franchise: The amount of income tax payable = each income * (1-20%) (3) Author's remuneration: The amount of income tax payable = each income * (1-20%) * 70% ( 4) The above seven-level monthly table should be checked: = amount of income tax payable * tax rate - number of deductions

6. Property rental income: (1) less than 4,000 yuan: taxable income = amount of each income - Allowed deductions - repair costs are limited to 800 yuan - 800 yuan (2) More than 4,000 yuan: income tax payable = (each income amount - allowed deductions - repair costs are limited to 800 yuan) * 20% (3) Taxable Amount = amount of income tax payable * 20% or 10%

7. Income from property transfer: (1) Tax payable = (total income - original value of property - reasonable expenses) * 20% (2) Cannot Determine the original value and reasonable expenses, and deduct 15% of the income

8. Incidental income: Tax payable = each income * 20% (2) Exemption for a single invoice below 800 yuan (2) Social welfare Exemption for amounts not exceeding 10,000 yuan, and levy for amounts exceeding the full amount

9. Tax payable on operating income: = (total annual income - loss of costs and expenses) * applicable tax rate - number of deductions

10 . Annual one-time bonuses are not incorporated into comprehensive income: (1) Divide the total bonus by 12 first, and check the 7-level monthly table to determine the tax rate and deduction number (2) Tax payable = Total annual one-time bonus * Tax rate - Deduction number < /p>

11. The unit sells employee housing at a low price: (1) Divide the difference compared with the unit’s construction cost by 12, and check the 7-level monthly table to get the tax rate and deduction amount (2) Tax payable = difference * tax rate - Deductions

12. Income obtained from the termination of the labor contract: (1) 3 times the average salary of local employees in the previous year is exempted (2) Taxable income = one-time compensation income - the average salary of local employees in the previous year 3 times, check the 7-level annual table to determine the tax rate and deduction amount (3) Tax payable = income tax payable * tax rate - deduction amount

13. Obtain one-time compensation for early retirement: (1) Tax rate: should Taxable income = one-time income/number of years since statutory retirement - 60,000, check the seven-level annual table (2) tax payable = amount of income tax payable * tax rate - number of deductions

14. Insurance salesperson, securities Broker commission income: Amount incorporated into comprehensive income = income - business development costs - additional taxes = income without value-added tax * (1-20%) * (1-25%) - additional taxes

< p> 15. Tax deduction for overseas income: (1) Personal income tax paid overseas is less than the credit limit, and the tax will be repaid (2) The tax will be deducted within 5 years if it exceeds the limit.

16. Tax deadline: (1) Personal settlement and settlement is from March 1st to June 30th of the following year (2) Declaration and payment within 15 days: business income, non-resident income from more than 2 places, no Withholding agent

5. Small taxes

1. Urban construction tax, two surcharges and tobacco tax: (1) Tax rate: 7% urban construction tax rate at the municipal level and 5% at the county level , other than 1%; handover surcharge 3%, local education surcharge 2%; tobacco tax 20%

2. Water resources tax: (1) Calculated based on quantity (2) Tax payable = actual water withdrawal Volume * tax rate

3. Ship tonnage tax: (1) 1 kilowatt = 0.67 tons (2) 50% tax on tugs and non-motorized barges

4. Environmental protection tax: ( 1) Including: air pollutants, water pollutants, solid waste and noise (2) Taxable income: emissions/pollution equivalent value * applicable tax rate (3) Taxable noise: if it is less than 30% of the standard, the tax rate will be reduced 75% is levied, and less than 50% is levied at a reduced rate of 50%

5. Urban land use tax: (1) Calculated on an annual basis and paid in installments (2) Annual tax payable = actual occupied area * Applicable tax rate (3) Underground construction is levied at 50% (4) Backward areas are levied at no less than 70% (5) The tax time is the month after the actual occurrence and the new farmland is acquired for one year.

6. Cultivated land occupation tax: (1) If the per capita is less than 0.5 acres, it can be increased, but the increase shall not exceed 50% (2) Occupying basic farmland is 150% additional (3) Airport runway, water conservancy, etc. 2 yuan square meter (4) Farmer standard Newly built houses within the standard are halved, relocation and newly built houses are tax-free, and those exceeding the 50% discount are halved.

7. Real estate tax: (1) Ad valorem tax: For production and operation, the residual value after deducting 10%-30% from the original value of the property is calculated at 1.2%, and the time weight must be considered (2) Taxation based on residence: For non-personal housing, it is calculated at 12% of the rent, and for personal housing rental, it is calculated at 4% of the rent. (3) The original value of the property should include the land price. For areas with a floor area ratio lower than 0.5, it is calculated based on the construction of the property. The land area is calculated as twice the area, and the land price of the property is calculated based on this. (4) For underground industrial properties, 50%-60% of the original price of the house is used as the original value of the taxable property. (5) The rent-free period is determined by the property owner. Taxes are paid according to the original value of the property (6) Tax payment time: Except for the original property used for production and operation, tax is paid from the current month, otherwise it is the following month.

8. Deed tax: (1) The tax rate is 3%-5% (2) A reduced mortgage rate of 1% for an individual’s only house less than 90 square meters, 1.5% for more than 90 square meters, and 1% for a second house with an improvement of less than 90 square meters. The above is 2% (4) In the ownership exchange, the party making up the difference will pay the deed tax according to the difference.

9. Land value-added tax: (1) Four levels of excess progressive tax rates: Ratios: below 50%, 50%-100%, 100%-200%, over 200%; tax rates: 30, 40, 50, 60%; number of deductions: 0, 5, 15, 35% (2) Deduction items: 5 items for real estate enterprises (land payment + development cost + development expenses + taxes + other deductions); for non-real estate enterprises, among other deductions There are 4 items of items; there are 3 items of existing houses (land payment + assessed price + taxes) (3) Tax payable = value added * tax rate - deduction items * number of deductions (4) Development costs: demolition fee + preliminary engineering fee + Construction and installation fee + infrastructure fee + public supporting fee + development indirect fee (5) Development fee: if there is a loan certificate = interest + (land payment + development cost) * 5%, if there is no loan certificate = (land payment) + development cost) * 10% (6) Other deductions = (land payment + development cost) * 20% (7) Appraisal price of existing houses = replacement cost price * newness discount rate (8) Appraisal cannot be obtained for existing houses If there is an invoice, an additional 5% of the invoice amount will be calculated and deducted every year from the year of purchase to the year of transfer. The month of June is regarded as one year. If there is a deed tax payment certificate, the deduction is allowed, but it shall not be included in the 5% additional base.

10. Vehicle purchase tax: (1) One-time levy (2) Proportional tax rate of 10% (3) Tool and parts decoration fees are incorporated into the tax calculation basis (4) The tax calculation basis for imported vehicles is the duty-paid price + tariff + Consumption tax (5) Self-production and self-use without similar price components Tax calculation basis = cost * (1 + cost profit rate) (6) After the tax exemption is changed to taxable: Tax amount payable = Tax calculation basis for initial declaration * (1 - Useful years *10%) *10% - tax paid (7) Tax refund: tax refundable = tax paid * (1 - service life * 10%) (8) 50% reduction on trailers

11. Vehicle and vessel tax: (1) The vehicle and vessel tax for tugboats is calculated based on the conversion of 1 kilowatt = 0.67 tons (2) It is declared annually, calculated monthly, and paid in one go (3) New purchases are calculated monthly starting from the current month

12. Stamp duty: (1) RMB 0.5 tax rate: loan contract (2) RMB 3 for purchase and sale, construction, and technology contracts (3) RMB 5 for processing, construction, freight, and transfer of property rights (4) RMB 10 for property leasing, warehousing, Insurance, equity transfer (5) 5 yuan/item is the right license

13. Tariff: (1) Tariff calculation basis = (duty paid price + freight) * (1 + 0.3%) (2) Value-added tax and consumption tax calculation basis = tariff calculation basis * (1 + tariff) / (1 - consumption tax rate)

14. Resource tax: (1) No price, based on average selling price, no average selling price Price basis for tax calculation based on composition: = cost * (1 + cost profit margin) / (1 - resource tax rate) (2) Coal resource tax calculation: raw coal tax payable = raw coal sales * applicable tax rate, washed coal tax payable = Washed coal sales * Conversion amount * Applicable tax rate (3) Washed coal conversion rate calculation: = (Average sales of washed coal - Washing link cost - Washing link profit) / Average washed coal sales = Raw coal Sales volume/washed coal sales*comprehensive recovery rate, comprehensive recovery rate=washed coal quantity/raw coal quantity before washing