1. Enterprises generally determine the types of taxes and tax rates they should pay based on their economic nature and business operations;

2. Enterprises engaged in production, sales, and repairs and repairs generally VAT must be paid, and VAT taxpayers are divided into general VAT taxpayers and small-scale taxpayers. General taxpayers refer to enterprises whose annual industrial income can reach 1 million and commercial annual income can reach 1.8 million. The tax rate for general taxpayers is 17%, which can deduct the input tax on purchased goods; the value-added tax rate for small-scale industrial enterprises It is 6% and business 4%. Value-added tax is reported and paid at the national tax office.

3. Enterprises engaged in providing taxable services (catering, services, advertising, transportation, consulting, etc.), transferring intangible assets or selling real estate must pay business tax. The business tax rate varies according to the industry, ranging from 3% to 5%, and 20% in some industries, such as Internet cafes. Sales tax is paid at the local tax office.

4. Corporate income tax: It is a tax levied on corporate profits. The basic tax rate is 33%, and there are two preferential tax rates of 18% and 27%. The tax rate for taxable income (that is, profits recognized by the tax authorities) is 33% for more than 100,000 yuan, 18% for less than 30,000 yuan, and 27% for 30,000 yuan to 100,000 yuan. There are two methods of corporate income tax collection: approved collection and audit collection. Audit collection is based on the enterprise's declared income minus relevant costs and expenses, and then calculates the profit based on the profit multiplied by the corresponding tax rate to calculate the tax payable. Approved collection means that your costs and expenses are not considered. The tax authorities directly multiply the income by a fixed ratio (depending on the industry). The resulting number is regarded as your profit, and then multiplied by the corresponding tax rate based on the amount. Approved collection is generally suitable for small enterprises with imperfect accounting. For enterprises established after January 1, 2002, corporate income tax is paid at the national tax office. (Sole proprietorships do not pay corporate income tax, but pay personal income tax at local taxes).

5. In addition, enterprises also pay some additional taxes and minor taxes. Urban construction tax and education surcharge are surtaxes on value-added tax and business tax. As long as the latter is paid, the payment amount will be used as the base number multiplied by the corresponding tax rate to pay the surtax. Depending on the region where the enterprise is located, the urban construction tax rate is divided into 7% (urban area), 5% (county and town), 1% (other), and the education fee surcharge is 3%. Small taxes include stamp duty, property tax, etc. In addition, employees’ personal income tax must be withheld.