1, VAT, VAT refund for goods sold to foreigners, and VAT payment for goods sold to China people;

2. Income tax: enterprise income tax and personal income tax;

3. Local taxes mainly include: urban construction tax, education surcharge, water conservancy fund, stamp duty and personal income tax. If the company has its own real estate, it must pay land use tax and property tax;

4. Social insurance premium.

Refers to tax and expense tax. Taxation is a form of compulsory and free participation in the distribution of social products by the state in order to meet the needs of society according to its social functions and legal provisions.

Taxes and fees refer to a kind of fees charged by state organs for providing certain labor services or services to relevant parties in accordance with regulations. Enterprises should set up a detailed account of "consumption tax payable" under the subject of "tax payable" to account for the occurrence and payment of consumption tax payable.

Consumption tax should be paid for the credit registration of this course, and consumption tax has been paid for the debit registration; At the end of the period, the credit balance is unpaid consumption tax, and the debit balance is overpaid consumption tax.