2. Urban construction tax: 5% of business tax.

3. Education surcharge: calculated at 3% of business tax.

4. Enterprise income tax: calculate the tax amount according to the adjusted total profit. Tax rate: less than 30,000 yuan (including 30,000 yuan), 18%, 30,000 -65438+ 10,000 yuan (including 65438+ 10,000 yuan), 27%, more than 65438+ 10,000 yuan, 33%.

5. Property tax: There are two tax bases.

(1) Calculated according to the original value of the property: tax payable = original value of taxable property *( 1- deduction ratio 10% vs. 30%)* 1.2%.

(2) According to real estate rental income: tax payable = rental income * 12%.

6. Urban land use tax: calculated according to the actual occupied land area. Tax rate: from big city 0.5 yuan to 10 yuan; Medium-sized cities from 0.4 yuan to 8 yuan; Small cities from 0.3 yuan to 6 yuan.

7. Vehicle and vessel use tax: Vehicle and vessel use tax is based on the measurement standard of taxable vehicles and vessels, and is levied in a fixed amount.

8. Stamp duty: Stamp duty * * * has 13 tax items, such as purchase and sale contracts, construction and installation contracts, loan contracts, business account books, etc.

The tax rate is divided into:

(1). Proportional tax rate: 0.5/ 10000, 3/ 10000, 5/ 10000, 1.

(2) Fixed tax rate: decals are applied piece by piece, and the tax rate is 5 yuan.

9. Withholding and paying personal income tax: based on wages and salaries. Nine-level excess progressive tax rate is applicable, and the tax rate is 5%-45%.

Hope to adopt, thank you.