1, VAT
(1) The VAT rate for small-scale taxpayers is 3%.
(2) For general taxpayers, the VAT rate is 17%.
VAT payable = output tax-input tax
2. Business tax
Business tax collection rate
(1) Transportation Land transportation, water transportation, air transportation, pipeline transportation, loading and unloading 3%
(2) Construction, installation, repair, decoration and other engineering operations 3%
(3) Finance and insurance 5%
(4) Posts and telecommunications industry 3%
(5) Culture and sports industry 3%
(6) Entertainment karaoke bars, dance halls, karaoke bars, music cafes, billiards, golf, bowling and other places of entertainment 5%-20%.
(7) Service agency, hotel, catering, tourism, warehousing, leasing, advertising and other services 5%
(8) Transfer of intangible assets Transfer of land use right, patent right, non-patented technology, trademark right, copyright and goodwill by 5%.
3. Urban maintenance and construction tax
The tax basis is calculated and paid according to the actually paid value-added tax and business tax. The tax rates are 7% (urban area), 5% (suburban area) and 1% (rural area) respectively.
Calculation formula:
Taxable amount = (VAT+business tax) × tax rate.
4. Additional education expenses
The tax basis is calculated and paid according to the actual value-added tax and business tax, and the additional tax rate is 3%.
Calculation formula:
Additional education fee payable = (VAT+business tax) ×3%.
5. Stamp duty:
(1) Property lease contracts, warehousing contracts and property insurance contracts are subject to the tax rate of one thousandth;
(2) The tax rate for processing contracts, construction engineering survey and design contracts, cargo transportation contracts and property rights transfer documents is five ten thousandths;
(3) The tax rate for purchase and sale contracts, construction and installation engineering contracts and technology contracts is three ten thousandths;
(4) For loan contracts, the tax rate is 0.5 ‰;
(5) The account books in which funds are recorded shall show five ten thousandths of the total amount of "paid-in capital" and "capital reserve".
Flowers;
(6) Five yuan is posted for each business account book, right and license.
6. Personal income tax:
Income from wages and salaries does not include tax, and the tax rate table applies.
Taxable income (excluding tax) Tax rate (%) Quick deduction (RMB)
1 not exceeding 5 00 yuan 5 0.
2 the part exceeding 500 yuan to 2000 yuan 10 25
3 The part exceeding 2,000 yuan to 5,000 yuan 15 125
4 The part exceeding 5,000 yuan to 20,000 yuan 20 375
5 Part exceeding 20,000 yuan to 40,000 yuan 25 1375
6 The part exceeding 40,000 yuan to 60,000 yuan 30 3375
7 The part exceeding 60,000 yuan to 80,000 yuan 356,375
8 Part exceeding 80,000 yuan100,000 yuan 40 10375
9 Part exceeding 100000 yuan 45 15375
Calculation formula:
Personal income tax payable = taxable income × applicable tax rate-quick deduction
Taxable amount = wage income -2000- "three insurances and one gold"
7. Income tax
(1) There are two ways to collect income tax: audit and verification.
(2) If it belongs to the approved collection, the income tax shall be calculated and paid according to the income.
Calculation formula:
Income tax payable = total income × approved fixed ratio × income tax rate
(3) Income tax shall be paid on the basis of profits if it is collected through audit.
Calculation formula:
Income tax payable = total profit * income tax rate
(4) Income tax rate:
The general corporate income tax rate is 25%.
Small and low-profit enterprises that meet the requirements shall be subject to enterprise income tax at a reduced rate of 20%.
High-tech enterprises that need special support from the state shall be subject to enterprise income tax at a reduced rate of 15%.
8. Property tax
If it is paid according to the residual value of the property, the tax rate is1.2%; If paid according to the rental income of real estate, the tax rate is 12%.
9. Land use tax: The annual tax amount of land use tax per square meter is as follows:
(1) big city 1.5 yuan turns to 30 yuan;
(2) Medium-sized cities 1.2 yuan to 24 yuan;
(3) 0.9 yuan to 18 yuan;
(4) 0.6 yuan to 12 yuan in the county, market town and industrial and mining area.