General taxpayers need VAT, enterprise income tax, urban construction tax, education surcharge, local education surcharge, personal income tax, special fund for water conservancy construction, stamp duty and other taxes. To know the tax amount of each tax type, we need to look at the introduction of each tax rate in the taxes that ordinary taxpayers need to declare every quarter, and there are related calculation formulas.

What taxes do ordinary taxpayers need to declare?

1, value-added tax, enterprise income tax, urban construction tax, education surcharge, local education surcharge, personal income tax, special fund for water conservancy construction, stamp duty, etc.

2. Enterprise income tax shall be declared once every quarter.

3. Urban construction tax is 7% of value-added tax (city); VAT * tax rate = urban construction tax.

4. The education surcharge is 3% of the value-added tax; VAT * tax rate = education surcharge

5. Stamp duty is three ten thousandths of sales; Sales amount (contract amount) * 3/10,000 = stamp duty

6. The personal income tax rate is 5%-45%, which is progressive.

7. The land use tax is calculated according to the land area, and the unit tax in each place is different (in principle, it is paid by the landlord).

8. Property tax: the tax rate of self-owned property is calculated according to the residual value of the property; The landlord has to pay taxes when renting the property.

Is the tax of ordinary taxpayers levied on a monthly basis?

1. For personal income tax, ordinary taxpayers need monthly statements. Withholding and remitting, regardless of whether the salary exceeds 2000 yuan, all employees must declare in full;

2. Urban construction tax, the general taxpayer needs a monthly report, and the urban construction tax payable = VAT payable *7%.

3. For the education surcharge, the general taxpayer needs a monthly report, and the education surcharge payable = VAT payable *3%.

4. For the embankment protection fee, the general taxpayer needs a monthly report. Note that some places do not charge embankment protection fees. Calculated by operating income *.

5. Income tax, general taxpayers need to declare quarterly, income tax = total profit * tax rate is 25%, and the income tax rate of qualified small and micro enterprises is 20%.

Urban construction tax is paid at 7% of value-added tax. Education surcharge is calculated at 3% of the value-added tax. The personal income tax rate is 5%-45%, which has many grades. You need to choose the applicable tax rate according to the actual situation. What is the tax rate of other taxes and what is the formula? We can see which tax items the average taxpayer needs to declare every quarter.