2. Urban construction tax: (VAT+consumption tax) tax amount x applicable tax rate (the applicable tax rate here refers to 7% in the urban area where the taxpayer is located, 5% in large and medium-sized industrial and mining enterprises in counties, towns and towns, and 1% in cities, counties and towns).

3. Additional education fee: (value-added tax+consumption tax) X3% (the monthly business amount is less than 654.38 million yuan, temporarily exempted).

4. Local education surcharge: (value-added tax+consumption tax) X2% (the monthly operating amount is less than 654.38 million yuan, which is temporarily exempted).

5. Water conservancy construction fund: 0. 1% of the sales revenue shall be withdrawn and paid (temporarily exempted at present).

6. Personal income tax: 0.5%- 1% of the tax-free amount (slightly different from place to place, such as the monthly turnover is below 654.38+10,000 yuan).

7. Stamp duty: 0.3‰ of the purchase and sale amount (the invoiced amount is less than 6.5438+10,000 yuan).