Urban construction tax = value-added tax payable*7%

Education fee surcharge = value-added tax payable*3%

Local education fee = value-added tax payable *1%

Stamp duty rate

1 Property lease contracts include leases of houses, ships, aircraft, motor vehicles, machinery, appliances, equipment, etc. A stamp duty of one thousandth of the lease amount is applied. If the tax amount is less than one yuan, a one-yuan discount will be applied to the contracting party

2 The warehousing and storage contract includes the warehousing and storage contract, warehouse receipt or warehouse receipt used as a contract, and the contracting party will be given a discount of one thousandth of the warehousing and storage fee according to the contract.

3 If the property insurance contract includes a warehousing and custody contract, and the warehouse receipt or warehouse receipt is used as a contract, the discount will be deducted according to the contract at one thousandth of the insurance premium income to the contracting party

4 Processing Contracts for processing, customization, renovation, repair, printing, advertising, surveying and testing, etc. are denominated at 0.05% of the processing or contracting income to the contracting party

5. Construction project survey contracts include survey and design contracts. A fee of 5/10,000 will be charged to the contracting party

6 Cargo transportation contracts include contracts for civil aviation, railway transportation, maritime transport, inland waterway transport, road transport and combined transport. The documents are used as contracts and are transported according to the contract. The fee is 0.05% for the contract maker

7. Property rights transfer documents include property ownership and copyright, exclusive rights to trademarks, patent rights, proprietary technology use rights, etc. The transfer documents are based on the amount stated in the documents. Five decals stander

8 Business account books, accounting books for production and operation, including: 1. Account books recording funds 2. Other account books recording funds with a tax of 5 yuan per piece, based on paid-in capital and The total amount of the two items of capital reserve will be decaled at 50,000 yuan, and other account books will be decaled at 500,000 per item. Account bookkeeper

9 Purchase and sales contracts include supply, pre-purchase, procurement, combination of purchase and sale, collaborative adjustments, compensation, and barter For other contracts, 20% of the purchase and sale amount will be deducted at a rate of 3/10,000, and then a decal of 3/10,000 will be applied to the contracting party

10. Construction and installation project contracts include construction and installation project contracting contracts, and the contracting party will be decaled at a rate of 3/10,000 of the contract amount

< p> 11 Technology contracts, including technology development, transfer, consulting services and other contracts, will be discounted to the contracting party at a rate of three ten thousandths of the amount stated

12 Loan contracts for banks and other financial organizations and borrowers (excluding inter-bank The loan contract document signed by the loan) is used as a contract sticker. The contract sticker is 0.5% of the loan amount.

13 The rights license includes the property ownership certificate issued by the government department, the industrial and commercial certificate Recipients of business licenses, trademark registration certificates, patent certificates, and land use certificates can receive five-yuan stickers per piece

Real estate tax

According to regulations, the taxpayers of real estate tax are Property owner. If the property right belongs to the whole people, the payment shall be made by the operating and management unit; if the property right is deeded, the deede shall pay it; if the property owner or deedee is not located where the property is located or the property rights are not determined and the rental dispute is unresolved, the property shall be escrowd. The person or user pays. The above property owners, management units, deeds, real estate custodians or users are all taxpayers of real estate tax. If a construction company owns real estate (that is, it is the owner of the real estate), it is naturally a taxpayer of real estate tax.

1. The tax rate of real estate tax According to regulations, real estate tax adopts a proportional tax rate and is levied on an ad valorem basis. If the tax is levied on an ad valorem basis, the tax rate is 1.2%; if the tax is levied on a rent basis, the tax rate is 12%.

2. The basis for calculating property tax There are two basis for calculating property tax: one is the tax residual value of the property, and the other is the rental income of the property.

(2) Calculated based on rental income, the calculation formula is: annual tax payable = annual rental income × applicable tax rate (l2%) The above method is based on annual taxation. If you pay half a year, divide the annual tax payable by 2; if you pay quarterly, divide the annual tax payable by 4; if you pay monthly, divide the annual tax payable

Personal income tax

The threshold has been adjusted to 1,600 yuan, but the tax rate has not been adjusted and remains the same as before.

Full-month taxable income tax rate (%) Quick calculation deduction (yuan)

1 5 not exceeding 500 yuan 0

2 more than 500 yuan to Part of 2,000 yuan 10 25

3 Part of more than 2,000 yuan to 5,000 yuan 15 125

4 Part of more than 5,000 yuan to 20,000 yuan 20 375

5 The portion exceeding 20,000 yuan to 40,000 yuan 25 1375

6 The portion exceeding 40,000 yuan to 60,000 yuan 30 3375

7 The portion exceeding 60,000 yuan to 80,000 yuan 35 6375

8 The portion exceeding 80,000 yuan to 100,000 yuan 40 10375

9 The portion exceeding 100,000 yuan 45 15375

17% is the tax rate for general taxpayers of value-added tax, and 5% is The total tax rate for small-scale taxpayer commercial enterprises (including 4% value-added tax, 7% urban construction tax, 3% education surcharge, and 1% personal income tax on sales revenue, The dike fee is paid based on 0.12% of sales revenue)