Urban construction tax, education surcharge, water conservancy fund, stamp duty and personal income tax should be paid when declaring local taxes. I wonder how these tax items are worked out.
Urban construction tax = VAT payable *7%, local education surcharge = VAT payable *2%, national education surcharge = VAT payable *3%, water conservancy fund = main business income * one thousandth, stamp duty = main business income *80% or 50% (industry 80%, commerce 50%)* 0.3 thousandth, and personal income tax is generally based on human resources.