Various fund fees are taxes levied by local governments. They are levied in some places, but not in many areas. Therefore, the standards and basis for collecting local taxes and fees are different. If your unit involves local taxes and fees, it is best to consult the tax bureau where your unit is located.

Take Xuzhou, Jiangsu Province as an example:

2012 fund collection standards:

1. Flood control and security funds:

1 , According to the number of people: 10 yuan/person;

2. According to sales income: Since the tax rate of 0.1% in the online fund fee declaration form is uniform across the province, the basis for collecting flood control and security funds is based on the sales of the previous year. Income is divided into four segments (last year’s sales income: 0.04% for less than 10 million yuan, 0.02% for the portion exceeding 10 million to 100 million yuan, 0.01% for the portion exceeding 100 million to 500 million yuan, and 0.01% for the portion exceeding 10 million yuan to 500 million yuan). (the part of 500 million yuan is temporarily exempted from collection)) Calculate the total amount of flood control and security funds payable and divide it by 0.1% to fill in the data;

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

3. Union funds: number of employees in the previous year * 10,200 * 0.8%;

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

5. Domestic waste disposal fee: Number of employees on the job at the end of the previous year * 48 yuan.

The portion of the flood control fund collected based on sales is included in the non-operating expenses account, part of the personal burden is levied based on the number of employees, and all other funds are included in the management expense account