Specific tax:
1, value-added tax, general taxpayer's tax rate is 6%
2. Urban construction tax. Paid-in (VAT+business tax+consumption tax);
(1) If the taxpayer is located in the urban area, the tax rate is 7%;
(2) If the taxpayer is located in a county or town, the tax rate shall be 5%;
(3) If the taxpayer is not located in a city, county or town, the tax rate is 1%.
3. Pay the education surcharge at 3% of the paid-in (VAT+business tax+consumption tax);
4, local education surcharge, according to (VAT+business tax+consumption tax) 2% to pay;
5. Water conservancy fund shall be paid according to (VAT+business tax+consumption tax) 1%;
6. Stamp duty. Stamp duty: the contract shall be sealed by three ten thousandths of the amount;
7. Personal income tax, the tax rate is1%-2%; Or corporate income tax, the tax rate is 25%, and small and micro enterprises are 20%.
8. Land use tax. Generally, the annual tax per square meter is stipulated, from 5 yuan to 30 yuan in big cities1. Medium-sized cities 1.2 yuan to 24 yuan; Small city 0.9 yuan to 18 yuan; County, towns, industrial and mining areas from 0.6 yuan to 12 yuan.
9. Property tax. Taxable amount = original value of taxable property ×( 1- deduction ratio )× annual tax rate 1.2%.
10? operation tax of vehicle and ship