Ding local tax related taxes and fees
Urban construction tax = 34 * 7% = 2.38
Education surcharge = 34 * 3% = 1.02
Local education surcharge = 34 * 2% = 0.68
Business tax and surcharges = 2.38+ 1.02+0.68 = 4.08.
Stamp duty is not calculated here.
I hope I can help you!
Question 2: How to calculate taxes and surcharges according to VAT? Generally speaking, the total output tax generated by selling goods or services this month minus the total input tax on purchasing goods or services is the value-added tax you should pay.
1) Output tax-input tax = VAT payable
2) VAT payable ×0.07 (urban construction tax)
VAT payable X 0.03 (education surcharge)
VAT payable X 0.02 (local education surcharge)
Value-added tax payable X 0.0 1 (river management fee)
The above surcharge rates are stipulated by Shanghai, which may be different in other provinces and cities, but the principle is the same.
Question 3: How to calculate business tax and surcharge has nothing to do with cost, but only with income.
Business tax = 10*6%=0.6 million.
Additional = business tax 0.6* 12%=0.072.
Business tax and surcharges =0.6+0.072=0.672
Question 4: How to calculate the business tax and surcharge is not detailed enough? Question 4: Is your company a small-scale or general taxpayer? Is it necessary to increase business? Is the invoice a total of price and tax?
Suppose your company is a general taxpayer and a VAT invoice, and the tax rate is17%; There is no input tax deduction, and the tax amount of an invoice issued this month is 553 19.56. As follows:
Debit: accounts receivable (or bank deposit) 553 19.56.
Loan: main business income is 472,865,438+0.68.
Taxes payable-VAT payable-output tax 8037.88
According to the urban tax rate:
VAT payable =8037.88
Business tax and surcharges-urban construction tax 8037.88*7% (7% in urban area and 5 in villages and towns) = 562.65.
Business tax and surcharge-education surcharge 8037.88 * 3% = 241.14.
Business tax and surcharge-local education surcharge 8037.88*2%= 160.76
Business tax and surcharges-stamp duty 4728 1.68*80% (80% for industry and 50% for commercial units) * 0.0003 =1.35.
Business tax and surcharge-water conservancy fund 47281.68 * 0.1%= 47.28
Basic business tax and additional total: 1023+08.
Question 5: How to calculate the business tax and surcharge? It has nothing to do with cost, only with income.
Business tax = 10*6%=0.6 million.
Additional = business tax 0.6* 12%=0.072.
Business tax and surcharges =0.6+0.072=0.672
Question 6: How to calculate business tax and surcharges? Business taxes and surcharges are profit and loss subjects, which are used to calculate the taxes and surcharges that enterprises should bear in their daily main business activities, including business tax, consumption tax, urban maintenance and construction tax, resource tax, land value-added tax, education surcharge and local education surcharge.
First, the calculation method is as follows:
These taxes and surcharges are generally calculated according to the sales volume or tax amount of the current month and paid at the prescribed tax rate at the beginning of next month. Its calculation formula is:
1, consumption tax = sales of taxable consumer goods * consumption tax rate;
2. Urban construction tax = (current business tax+consumption tax+payable value-added tax) * urban maintenance and construction tax rate;
3, education surcharge = (current business tax+consumption tax+payable value-added tax) * education surcharge tax rate;
4, local education surcharge = (VAT+consumption tax+business tax) ×2%.
According to the current system, the urban maintenance and construction tax rate is 7%, and the additional proportion of education fee is 3%.
Two. Composition of business tax and surcharges:
1, selling products subject to consumption tax;
2. Business tax calculated by providing transportation services abroad;
3. Calculate the payable urban construction tax and education surcharge;
4, foreign sales should pay resource tax products.
Question 7: How to calculate the business tax and surcharges? The 20-point business tax is levied according to 5% of the enterprise's sales (different industries may be different), and the additional tax is levied according to the business tax. For example, the urban construction and maintenance fee is 7% of the business tax, and the education fee is 4% of the business tax (the proportion may be different from place to place). For example, the company's operating income this month is 100000 yuan, so the business tax is 100000 * 5% = 5000 yuan, the urban construction and maintenance fee is 5000 * 7% = 350 yuan, and the education fee is 5000 * 4% = 200 yuan.
The above is for reference.
Question 8: How to calculate the main business tax and surcharge? 1) If our service industry is a general taxpayer with business tax, how to calculate the tax and surcharges of our main business?
The main business taxes and surcharges generally include: urban construction tax, education surcharge and protection fee.
2) For example:
Take Shenzhen as an example:
Urban construction tax = (VAT payable in the current month+business tax payable in the current month) *1%;
Education surcharge = (VAT payable in the current month+business tax payable in the current month) * 3%;
Embankment protection fee = income excluding tax *110000.
Assuming that the monthly income does not include tax of 6,543,800 yuan, the value-added tax should be 3,000 yuan, and the business tax should be 6,543,800 yuan, then:
Urban construction tax = (3000+1000) *1%= 40 yuan;
Education surcharge = (3000+1000) * 3% =120 yuan;
Dike protection fee =100000 *110000 =10 yuan.
Entry:
Debit: business tax and surcharges 170
Loan: taxes payable-urban construction tax payable 40
Loan: Taxes payable-surcharge for education payable 120
Loan: loan: taxes payable-embankment protection fee payable 10.
3) Regarding the landlord's situation, as the area is unknown, please verify the relevant taxes and tax rates through the local local taxation bureau.
Question 9: Tax rate and calculation method of additional tax Wuhan urban construction tax (business tax, value-added tax and consumption tax) * 7%
Education surcharge (business tax, value-added tax and consumption tax) * d%
Embankment (business tax, value-added tax and consumption tax) * 2%
Stabilization fund = income * 0. 1% (operating gross profit)
Local education = income * 0. 1% (business is gross profit)
Foreign-funded enterprises only need to pay
Local education development fee11000
Dike fee1100
I haven't heard about the adjustment.
Question 10: What are VAT and surtax? How to calculate? 1) This is divided into foreign-funded enterprises and domestic-funded enterprises. Foreign-funded enterprises do not have to pay additional taxes, but domestic enterprises do.
2) The value-added tax, business tax and consumption tax of domestic-funded enterprises are subject to additional tax. Surcharge tax is what you said: "Urban construction tax, flood control fee and education fee are calculated according to 7%, 3% and 1% of VAT".
3) For ordinary taxpayers, VAT is the difference between output tax and input tax, and the output tax is paid at 17%. Small-scale enterprises pay VAT at 4% or 6%.