1, value-added tax (3% for small-scale taxpayers and 17%-6% for general taxpayers) or business tax (3%-20% for taxable content) 2. Urban construction tax (value-added tax+business tax+consumption tax) is multiplied by the applicable tax rate, in which the applicable tax rate means that the tax rate in the urban area where the taxpayer is located is 7%. The tax rate of large and medium-sized industrial and mining enterprises in counties, towns and towns is 5%, and the tax rate of urban areas, counties and towns is 1%3. The additional tax amount of education fee (VAT+business tax+consumption tax) is multiplied by 3%4. The additional tax amount of local education (VAT+business tax+consumption tax) is multiplied by 2%5. According to the new income tax law, the statutory tax rate of water conservancy construction funds (based on sales revenue) is 25%, which is the same for domestic and foreign-funded enterprises. High-tech enterprises 15%, small-scale low-profit enterprises 20% and non-resident enterprises 20% that need priority support from the state. 7. Stamp duty is based on the transaction amount of 0.3‰8, vehicle and vessel use tax 9, property tax 10, land use tax10/,and personal income tax. Legal basis: Article 61 of the Law of People's Republic of China (PRC) on Tax Collection and Administration fails to set up and save tax account books for withholding and collecting taxes, or fails to save accounting vouchers and relevant materials for withholding and collecting taxes.