(1) Tax basis: operating income.

(2) Calculation formula: payable business tax = operating income * business tax rate.

2. Urban construction tax

(1) Tax basis: business tax.

(2) Calculation formula: payable urban construction tax = business tax * urban construction tax rate.

3. Additional education expenses

(1) Tax basis: business tax.

(2) Calculation formula: education surcharge payable = business tax *3%

In the local tax return, there is a "local fund fee return" in the quarterly local tax report. How to calculate the tax in various fund fees is a kind of local tax, which is collected in some places and not collected in many areas. Therefore, the standards and basis of local tax collection are different. If the unit involves local taxes, it is best to consult the tax bureau where the unit is located.

Take Xuzhou, Jiangsu as an example:

20 12 collection standards for various funds:

A, flood control and security funds:

1, per person: 10 yuan/person;

2. According to sales revenue: As the tax rate of 0. 1% in the online fund fee declaration form is uniform in the whole province, the basis for collecting flood control and security funds is divided into four sections according to the sales revenue of the previous year (the sales revenue of the previous year: 0.04% for less than 6,543.8+million yuan, 0.02% for more than 6,543.8+million yuan, and 654.38+00).

2. Employment security fund for the disabled: 205.2 yuan * number of employees in last year * 100% (tax rate);

Three. Trade union funds: the number of employees in the previous year *10200 * 0.8%;

4. Vocational education and training funds: the total wages of employees in the previous year * 0.5%;

Verb (abbreviation of verb) Domestic garbage disposal fee: number of employees at the end of last year *48 yuan.

The flood control fund is included in the non-operating expenditure account according to the sales volume, and the personal burden is levied according to the number of employees, and all other funds are included in the management expense account.

The "total wages of employees in the previous year" in the local fund declaration form refers to the part of wages that you included in the cost (workshop staff) and the period expenses (managers or sales staff), including the social security accumulation fund paid by employees+taxes paid+wages actually paid to employees.

"Number of employees registered at the end of last year" refers to 65438+ the month of February of last year, and how many people were on your payroll.

How to fill in the local capital declaration form varies from place to place. I suggest you go directly to your local tax administrator and ask him which items to fill in, so as not to make mistakes.

I want to ask about the union funds in the local funds declaration form. What is the calculation basis of flood control security fund? Basis of trade union funds: number of employees at the end of last year *960* 12*2%*40%. The basis of the flood control and security fund is: one thousandth of the sales income of the previous year.

How to fill in the local fund declaration form? There are some in the report. Ask Yuan from the tax bureau. Every place is different.

What should I do if the basis for the declaration and collection of local funds is missing? After the declaration is successful, there will be a local fund handling fee declaration form under the declaration form submitted this month. View original post >>

What does it mean that the local capital declaration form is not put into storage? They are not evaluated.

When filing tax returns, if there are tips on how to declare local fund fees online, you can fill in the declared amount according to the tips, and the tax payable will be automatically generated;

What is the tax basis of flood control security fund in local tax? (1) Enterprises and institutions with sales income or operating income shall be levied at 65438+ 0.2‰ of the sales income or operating income of the previous year; (two) banks (including credit cooperatives) according to the previous year's interest income of 0.7 per thousand levy; Insurance companies charge 0.7‰ of the premium income of the previous year; All kinds of trust and investment companies, finance companies and other non-bank financial institutions are levied at 1.2‰ of the business income of the previous year; (three) the on-the-job employees shall be levied according to their personal annual salary income in the previous year.

The proportion varies from place to place.