Definition: Value-added tax is a turnover tax based on the value-added amount of goods (including taxable services) generated in the circulation process.

Value-added tax is a tax levied on the value-added of units and individuals who sell goods or provide processing, repair and replacement services and import goods. Value-added tax has become one of the most important taxes in China, accounting for more than 60% of all taxes in China, and it is the largest tax.

Tax rate: Generally, the tax rates applicable to Nana taxpayers are 13%, 9%, 6%, 0%, etc. The tax rate applicable to small-scale taxpayers is 3%.

Applicable tax rate 13%: selling goods or providing processing, repair and replacement services for imported goods. Provide tangible movable property rental services.

The tax rate of 9% is applicable to the provision of transportation services.

Agricultural products (including grain), tap water, heating, liquefied petroleum gas, natural gas, edible vegetable oil, cold air, hot water, gas, coal products for residents, edible salt, agricultural machinery, feed, pesticides, agricultural films, fertilizers, biogas, dimethyl ether, books, newspapers, magazines, audio-visual products and electronic publications.

6% tax rate applies: provide modern service industry services (except tangible movable property leasing services).

Apply 0% tax rate: export goods and other special businesses.

Two. business income tax

Definition: Enterprise income tax is the income tax levied on the production and operation income and other income of enterprises and other organizations with income in China.

Tax rate: the corporate income tax rate is 25%. 20% for non-resident enterprises. Small and low-profit enterprises are subject to enterprise income tax at a reduced rate of 20%.

High-tech enterprises that need special support from the state shall be subject to enterprise income tax at a reduced rate of 15%.

Taiwan Province Province: The corporate income tax rate in Taiwan Province Province is 25%. After tax reduction, the median tax rate of local companies is 20%, while that of multinational companies is 18%.

Three. individual income tax

Definition: Personal income tax is the general name of legal norms that adjust the social relationship between tax authorities and natural persons (residents and non-residents) in the process of personal income tax collection and management.

The collection includes wages and salaries, labor remuneration, royalties, business income, interest, dividends, bonuses, property rental income, property transfer income, accidental income and other income.

Tax rate: individual income tax has three different tax rates according to different tax items:

Comprehensive income (income from wages and salaries, income from labor remuneration, and income from royalties) is subject to a 7-level progressive tax rate, and tax is calculated according to the monthly taxable income. The tax rate is classified according to the taxable income of individual monthly wages and salaries, with the highest level being 45%, the lowest level being 3%, and the ***7 level.

Operating income is subject to 5 levels of excess progressive tax rate. The income from production and operation of individual industrial and commercial households and the annual taxable income from contracted operation and lease operation of enterprises and institutions are classified into grades, with the lowest grade being 5%, the highest grade being 35%, and the first grade being 5.

Proportional tax rate. Personal income tax is levied on personal income such as interest, dividends, bonus income, property lease income, property transfer income, accidental income and other income, and the proportional tax rate of 20% is applicable.

Fourth, stamp duty.

Definition: Stamp duty is a kind of tax levied on the act of concluding and obtaining legally effective certificates in economic activities and economic exchanges. It is named after the use of stamping on taxable documents as a tax payment symbol. Taxpayers of stamp duty include enterprises, administrative units, institutions, military units, social organizations, other units, individual industrial and commercial households and other individuals established in China and receiving prescribed economic vouchers.

Tax Item and Tax Rate: The tax item of stamp duty refers to the taxable items clearly stipulated in the Stamp Tax Law, which specifically defines the tax scope of stamp duty. Generally speaking, those included in the tax items will be taxed, and those not included in the tax items will not be taxed. Stamp duty * * * has 13 tax items.

Verb (abbreviation for verb) extra education expenses

Additional education fees are extra-budgetary funds collected by the tax authorities, arranged by the education departments at the same level as a whole, supervised and managed by the financial departments at the same level, and earmarked for the development of local education. The tax rate is 3%.

Six, local education surcharge

Local education surcharge refers to a local government fund levied in accordance with the relevant provisions of the state in order to implement the strategy of "rejuvenating the province through science and education", increase the investment of local education funds and promote the development of education in all provinces, autonomous regions and municipalities directly under the central government. This income is mainly used to supplement the investment of local education funds, and the tax rate is 2%.

Seven. urban maintenance and construction tax

Definition: Urban maintenance and construction tax is a tax levied according to law based on the product tax, value-added tax and business tax actually paid by taxpayers.

Characteristics of urban maintenance and construction tax;

1, based on the product tax, value-added tax and business tax actually paid by taxpayers, and paid at the same time with the product tax, value-added tax and business tax respectively;

2. Strengthen urban maintenance and construction, and expand and stabilize the sources of funds for urban maintenance and construction.

tax rate

If the taxpayer is located in the urban area, the tax rate is 7%; Where the taxpayer is located in a county or town, the tax rate is 5%; If the taxpayer's location does not belong to the urban area, county or town, the tax rate is 1%.

Eight, water conservancy fund

Water conservancy fund is a special fund for water conservancy construction, which consists of central water conservancy construction fund and local water conservancy construction fund, and is paid according to one thousandth of operating income.

Nine, the trade union reserve fund (paid one year after the establishment)

Trade union reserve fund payable = total wages ×2.5%, trade union funds = total wages × 0.004%.

Ten, the disabled protection fund (paid three years after the establishment)

The security fund for the employment of the disabled is the funds paid by organs, organizations, enterprises, institutions and private non-enterprise units that fail to arrange the employment of the disabled according to the regulations. The standards vary from year to year according to the number of employees.