(A) the business tax to VAT general taxpayer tax rate

1. After the reform, the original business tax was changed to value-added tax, and the value-added tax was increased by 6% (modern service industry) and 1 1% (transportation industry).

2. According to the experience of Shanghai pilot project, the tax burden of enterprises has been reduced after the reform. Business tax is calculated and paid according to the full amount of income. After changing to value-added tax, some costs can be deducted, which can actually reduce the tax burden.

(two) the main tax arrangements for the reform pilot.

1. On the basis of current standard VAT rate 17% and low VAT rate 13%, two low VAT rates 1 1% and 6% are added. The tax rate of 17% is applicable to tangible movable property rent, 1 1% is applicable to transportation and construction, and 6% is applicable to other modern service industries.

2. Tax calculation method. Transportation, construction, post and telecommunications, modern service industry, culture and sports industry, sales of real estate and transfer of intangible assets shall, in principle, be subject to the general taxation method of VAT. In principle, the simple calculation method of value-added tax is applicable to finance, insurance and life service industry.

3. Tax basis. In principle, the taxpayer's tax basis is all the income obtained from taxable transactions. For some industries with a large amount of funds collected, transferred or prepaid, the amount collected and prepaid can be reasonably deducted.

4. Import and export of service trade. The import of service trade is subject to domestic value-added tax, and the export is subject to zero tax rate or tax exemption system.

Second, the tax standards of private enterprises and how to pay taxes

1, VAT (3% for small-scale taxpayers and 17%-6% for general taxpayers)

2. Urban construction tax (VAT+consumption tax) tax amount * applicable tax rate. The applicable taxes here refer to the tax rate of 7% in the urban area where the taxpayer is located, 5% in large and medium-sized industrial and mining enterprises in counties, towns and villages, and 1% in counties and villages.

3. Additional tax on education expenses (VAT+consumption tax) *3%

4. Additional tax payable for local education (VAT+consumption tax) *2%

5, water conservancy construction fund (according to the sales revenue of 0. 1% extraction and payment)

6. Enterprise income tax (total profit *25%). The new income tax law stipulates that the statutory tax rate is 25%, which is the same for domestic and foreign-funded enterprises. The number of high-tech enterprises that need to be supported by the state is 15%, that of small-scale low-profit enterprises is 20%, and that of non-resident enterprises is 20%.

7. Stamp duty is 0.3‰ of the purchase and sale amount.

8. Vehicle and vessel use tax

9. Property tax

10, land use tax

1 1, personal income tax.