1. Value-added tax (the tax rate for small-scale taxpayers is 3%, and the tax rate for general taxpayers is 17%-6%) or business tax (the tax rate is 3%-20%, divided according to taxable content); 2. Urban construction tax (VAT +

Business tax + consumption tax) tax amount * applicable tax rate; 3. Education surcharge (VAT + business tax + consumption tax) tax amount * 3%; 4. Local education surcharge (VAT + business tax + consumption tax) tax amount * 2%; 5

, Water conservancy construction fund (accrued and paid based on 0.1% of sales revenue); 6. Corporate income tax (total profit * 25%).

The new income tax law stipulates that the statutory tax rate is 25%, which is the same for domestic-funded enterprises and foreign-funded enterprises. High-tech enterprises that need key support from the state are 15%, small and low-profit enterprises are 20%, and non-resident enterprises are 20%.

7. Stamp duty: Purchase and sale contracts are stamped with a stamp of 3/10,000 of the purchase and sale amount; operating account books are stamped with a stamp of 5 yuan per piece; recorded capital account books are stamped with a stamp of 5/10,000 of the sum of "paid-in capital" and "capital reserve"; property leasing

The contract is based on a discount of one thousandth of the rental income, which is levied by the local tax.

The following input tax can be deducted: 1. Value-added tax paid for purchased goods; 2. Value-added tax paid for processing, repair and repair labor and services; 3. Value-added tax paid for the purchase of intangible assets or real estate.

Article 21 of the "Enterprise Income Tax Law of the People's Republic of China" When calculating taxable income, if the enterprise's financial and accounting treatment methods are inconsistent with the provisions of tax laws and administrative regulations, the provisions of tax laws and administrative regulations shall be followed.

Specify calculations.