Legal analysis: According to the current tax law, the general taxpayer pays the following taxes and fees:

1. General taxpayer: VAT payable = current month's output tax-(current month's input tax+input tax retained in the previous period)

Note: The main tax rates are: 3%, 5%, 11% and 13% according to the company's industry.

2. Corporate income tax

Corporate income tax payable = total profit ×25%

High-tech enterprises, software enterprises and qualified companies can apply the tax rate of 15%, and qualified small and micro enterprises only need to pay corporate income tax at the actual tax rate of 1% or 5%.

3. Personal income tax

Personal income tax = (salary-three insurances and one gold-tax exemption) x tax rate-quick deduction

4. Stamp duty:

Stamp duty payable = income x stamp duty rate

5. Surcharge for education:

Surcharge for education = VAT payable × 3% < Water conservancy fund:

Water conservancy fund payable = income ×.8%

8. Trade union preparation fund (paid one year after its establishment)

Trade union preparation fund payable = total wages ×2.5%, trade union funds = total wages × .4%

9. Disability security fund (paid three years after its establishment)

Press.

1. Urban maintenance and construction tax:

Urban maintenance and construction tax = payable value-added tax ×7%, and in some places the tax rate is 5%.

The above are the taxes and fees that most enterprises bear now, not to mention the special taxes and fees in some industries, compared with the taxes and fees for cultural undertakings that need to be paid in the advertising industry.

Legal basis: Law of the People's Republic of China on the Administration of Tax Collection

Article 3 Withholding agents shall perform the obligation of withholding and collecting taxes in accordance with the provisions of laws and administrative regulations. The tax authorities shall not require units and individuals that have no obligation to withhold or collect taxes as stipulated by laws and administrative regulations.

when the withholding agent performs the obligation of withholding and collecting taxes according to law, the taxpayer shall not refuse. If the taxpayer refuses, the withholding agent shall promptly report to the tax authorities for handling.

the tax authorities shall pay the withholding agent the handling fee for withholding and collecting according to the regulations.

article 31 taxpayers and withholding agents shall pay or remit the tax within the time limit prescribed by laws and administrative regulations or determined by tax authorities in accordance with the provisions of laws and administrative regulations.

if a taxpayer is unable to pay taxes on time due to special difficulties, it may postpone the payment of taxes for a maximum of three months with the approval of the State Taxation Bureau and the Local Taxation Bureau of a province, autonomous region or municipality directly under the Central Government.

article 32 if a taxpayer fails to pay the tax within the prescribed time limit and a withholding agent fails to remit the tax within the prescribed time limit, the tax authorities shall order the tax payment within the prescribed time limit, and impose a late fee of .5% of the overdue tax on a daily basis from the date when the tax payment is overdue.

article 33 taxpayers shall reduce or exempt taxes in accordance with the provisions of laws and administrative regulations.

decisions of tax reduction or exemption made by local people's governments at various levels, competent departments of people's governments at various levels, units and individuals in violation of laws and administrative regulations are invalid, and the tax authorities shall not implement them, and report to the higher tax authorities.

article 34 when collecting taxes, tax authorities must issue tax payment vouchers to taxpayers. When a withholding agent withholds or collects taxes, if a taxpayer requests the withholding agent to issue a certificate of withholding or collecting taxes, the withholding agent shall issue it.