1, and the business tax is paid at 5% of the operating income;

2. Urban construction tax is paid at 7% of the business tax;

3. The education surcharge shall be paid at 3% of the paid business tax;

4. The construction fee for cultural undertakings shall be paid at 3% of the turnover;

5. Stamp duty: stamp duty is levied on advertising contracts at 0.5 ‰ of contract income; Account books shall be paid according to 5 yuan/book (at the time of opening accounts every year); Pay in five ten thousandths of the sum of "paid-in capital" and "capital reserve" every year (pay in full in the first year and pay gradually thereafter);

6. Urban land use tax shall be paid according to the land area actually occupied (different places, XX yuan/square meter);

7. Property tax shall be paid at 70%* 1.2% of the original value of the own property;

8. Vehicle and vessel use tax shall be paid by vehicle (local regulations are different, and the tax amount of different vehicles is different, and each vehicle is XX yuan);

9. Pay enterprise income tax according to taxable income (adjusted profit): the taxable income within 30,000 yuan (inclusive) is 18%, the taxable income between 30,000 yuan and 654.38+ten thousand yuan (inclusive) is 27%, and the taxable income above 654.38+ten thousand yuan is 33% (Note: 2008)

10, personal income tax is withheld and remitted for wages and bonuses.

Except for enterprise income tax (newly established enterprises after June 65438+1 October 20021), all of them are declared and paid to the local taxation bureau.

Fourth, the tax declaration period.

1, business tax, urban construction tax, cultural construction fee and personal income tax are equal to 10 days of the following month, which is the payment deadline;

2. The enterprise income tax payment period is 15 days after the quarter (10 days in the next month if the local tax authorities confirm monthly payment), and the final settlement period is 4 months;

3. Property tax, urban land use tax, etc. , according to the provisions of the local tax authorities to pay (generally twice a year, other provisions are different).

The deadline for payment is the last day. In case of rest day, it will be postponed for one day; In case of long holidays (Spring Festival, May 1st and 11th), it will be postponed according to rest days;

5. The late payment fee is charged at 5/10000 per day;

6. Those who fail to pay after being ordered by the tax authorities within a time limit may be fined.