Take industrial enterprises that pay value-added tax as an example. Corporate tax is roughly divided into four parts

1. Value-added tax is extracted according to operating income, paid according to the difference between purchase and sale, and the output tax is extracted according to income, which is divided into general taxpayers 17% and small-scale taxpayers 3% temporarily; Purchase is deducted according to the input tax of the input invoice, and the output tax-input tax is equal to the value-added tax payable (the general situation is complicated and difficult to understand)

2. Local tax surcharges, including urban construction tax 7%, education surcharge 3%, local education surcharge 2% and water conservancy fund 1%, are calculated and paid according to the value-added tax payable

3. Income tax is calculated according to the taxable profit (not the book profit calculated by yourself) 2% of low-profit enterprises are exempted

4. Property tax, stamp duty, land use tax, personal income tax, etc. The taxes levied by local taxes are paid according to the actual situation, which has nothing to do with income and profits, so it is quite complicated. You can look at the relevant tax policies and local tax regulations.