1. The VAT collection rate for small-scale taxpayers is 3%; the VAT collection rate for general taxpayers is 17% (low tax rate 13%), and the VAT is levied by the state tax. Sales tax is 5%, collected by local taxes. ?

2. Urban maintenance and construction tax. The urban construction tax rate is 7% in urban areas; 5% in counties and towns; and 1% in rural areas. levied by local taxes. ?

3. Education surcharge, with a levy rate of 3%, is levied by local taxes. ?

4. Corporate income tax is calculated and paid according to the tax rate of actual profit × 25% when audited. Small and low-profit enterprises that have been approved by the competent state tax authorities will pay a reduced tax rate of 20%. ?

5. Personal income tax for employees, wages and salaries are calculated and paid according to the excess progressive tax rate of 5%-45%, and shareholder dividends are calculated and paid according to the proportional tax rate of 20%, and are levied by local taxes.

6. Stamp duty: Purchase and sale contracts are stamped with a stamp of 30,000 yuan 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 10,000 yuan of the sum of "paid-in capital" and "capital reserve" A discount of 5/1000%; property lease contracts have a discount of 1/1000% of the rental income, which is levied by local taxes. Extended information

Small-scale enterprises that have gone through tax registration and whose annual VAT payable sales do not meet the quantitative standards specified in the preceding paragraph have sound accounting and can accurately calculate sales in accordance with the accounting system and the requirements of the tax authorities. If the amount of item tax, input tax and tax payable is determined, you may apply to the competent national taxation authority for the formalities for identifying a general taxpayer of value-added tax.

Self-employed individuals who have gone through tax registration and whose annual VAT payable sales have reached the prescribed standards can accurately calculate output tax, input tax and tax payable in accordance with the accounting system and the requirements of the tax authorities. Apply to the competent national tax authority for general taxpayer identification procedures.

The taxpayer's head offices shall implement unified accounting. If the annual taxable sales of the head office meet the quantitative standards, but the annual taxable sales of the branches do not meet the quantitative standards, the branches may apply for value-added tax. General taxpayer identification procedures.

Newly opened enterprises engaged in the production of goods or providing taxable services with a registered capital of more than 400,000 yuan, and taxpayers engaged in the wholesale or retail of goods with a registered capital of more than 600,000 yuan should apply for tax When registering, apply for general taxpayer identification procedures. After one year of actual production and operation, the application will be processed in accordance with the regulations based on the actual situation.

Baidu Encyclopedia-Taxation