1. If the enterprise belongs to the service industry, the main tax is business tax, which shall be paid according to the tax verification method:

1. Main tax: 5% business tax (paying local tax) based on income

2. Additional tax (paying local tax)

(1) Urban construction tax is 7% of the paid business tax (5% in counties and towns and 1% in townships).

(2) education surcharge is paid at 3% of the business tax paid;

(3) local education surcharge is paid at 1% of the business tax paid;

3. Pay 2% personal income tax according to the dividends distributed. (paying local taxes)

4. Pay enterprise income tax at 25% of the profits. (pay local tax)

5. In addition, there are property tax (1.2% off the original value or 12% of the rent), land use tax, stamp duty, car transportation tax, etc. (paying local tax)

2. If the enterprise belongs to commerce or processing industry, the main tax is value-added tax, which is levied according to the method of tax verification:

1. Main tax: 3% of value-added tax is paid according to income, and the general taxpayer of value-added tax is 17%. (paying national tax)

2. Additional taxes (paying local tax)

(1) Urban construction tax is paid at 7% of the paid value-added tax (5% for counties and towns and 1% for townships);

(2) The education surcharge is paid at 3% of the paid value-added tax;

(3) local education surcharge is paid at 1% of the value-added tax paid;

3. Pay 2% personal income tax according to the dividends distributed. (paying local taxes)

4. Pay enterprise income tax at 25% of the profits. (pay the national tax)

5. In addition, there are property tax (1.2% off the original value or 12% of the rent), land use tax, stamp duty, car transportation tax, etc. (Pay local taxes)

The above are the taxes that the new company has to pay. Enterprises should declare and pay taxes in time so as not to bring unnecessary troubles to the company!