The taxes an enterprise needs to pay on its income from selling goods are:

1. Value-added tax (the tax rate for small-scale taxpayers is 3, and the tax rate for general taxpayers is 17-13)

2. Urban construction tax (value-added tax, business tax, consumption tax) tax amount * applicable tax rate. The applicable tax here refers to the tax rate in the urban area where the taxpayer is located, which is 7. In counties, towns, and large and medium-sized industrial and mining enterprises that are not in counties or towns, the tax rate The tax rate is 5, and the tax rate outside urban areas, counties, and towns is 1

3. Education surcharge (value-added tax, business tax, consumption tax) tax amount * 3

4. Local education surcharge ( Value-added tax, 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 low-profit enterprises are 20%, and non-resident enterprises are 20%.

Basic calculation formula: taxable income = total income minus the amount of allowed deductions. Income tax payable = taxable income * tax rate.

7. Stamp tax is 0.3‰ based on the purchase and sale amount

Extended information:

The calculation of the taxpayer's taxable income is based on the accrual basis. The correct calculation of income is closely related to cost and expense accounting, and directly affects national fiscal revenue and corporate tax burdens. When taxpayers calculate taxable income, the taxable income calculated in accordance with the tax law is often inconsistent with the accounting income (accounting profit) calculated by the enterprise in accordance with the financial accounting system.

When an enterprise's financial and accounting treatment methods are inconsistent with relevant tax regulations, income tax shall be calculated and paid in accordance with the provisions of national tax regulations.

Determination of total income

The total income of taxpayers includes production and operation income, property transfer income, interest income, leasing income, royalty income, dividend income and other income.

(1) Production and operation income: refers to the income obtained by taxpayers from engaging in main business activities. Including commodity (product) sales income, labor service income, operating income, project price settlement income, industrial operation income and other business income.

(2) Property transfer income: refers to the income obtained by taxpayers from the paid transfer of various properties, including income obtained from the transfer of fixed assets, securities, equity and other properties.

(3) Interest income: refers to the interest earned by taxpayers on purchases of various bonds and other securities, interest paid on arrears from external entities, and other interest income.

(4) Lease income: refers to the rental income obtained by taxpayers from leasing fixed assets, packaging materials and other properties.

(5) Royalty income: refers to the income obtained by taxpayers from providing or transferring the right to use patent rights, non-patented technologies, trademark rights, copyrights and other franchises.

(6) Dividend income: refers to the dividends and bonus income received by taxpayers from foreign investment in shares.

(7) Other income: refers to all income other than the above-mentioned income, including fixed asset surplus income, fine income, payables that cannot be paid due to creditors, material and cash overflows. Surplus income, additional refunds for education fees, packaging deposit income and other income.

Baidu Encyclopedia-Taxable Income