Business tax and surcharges: 5.7%, VAT 17%. If there is a tax refund, it depends on the goods you refund. Some goods can get a tax rebate of 17%, some can only get a tax rebate of 13% or 7%, and even others are like 3%.

If there are profits, you have to pay enterprise income tax, which is generally 20-25%.

2. What taxes do foreign trade companies have?

1. VAT. VAT on goods sold to foreigners is refundable, while VAT on goods sold to China people is payable.

2. Income tax: enterprise income tax and personal income tax.

3. Local taxes mainly include: urban construction tax, education surcharge, water conservancy fund, stamp duty and personal income tax. If the company has its own property, it must pay land use tax and property tax.

4. Social insurance premium

Export tariff =FOB /( 1+ export tax rate) × export tax rate Example: ex-factory price of products includes tax 100, commission ratio 10%, other miscellaneous fees 10 yuan, and export tax rate of products is 20%. The net FOB price is100+100 *10%+10 =120 (excluding commission rebate and profit), so the export tariff is 120*20%=24 yuan.

3. What is the tax burden of foreign trade companies?

For imported foreign trade companies, if they don't export, the tax burden is exactly the same as that of domestic trade companies, and they pay value-added tax (output-input), urban construction education accessories (paid value-added tax *0. 1 1) and income tax of various fund enterprises (sales * stamp duty ratio) [(sales income-cost-expense) * 0.25].