How to pay taxes in the service industry

1. It falls within the scope of business tax. The tax rate is 5%. levied by local taxes.

2. The urban maintenance and construction tax is calculated and paid according to the business tax × the urban construction tax rate. (The urban construction tax rate is 7% in urban areas; the tax rate in counties and towns is 5%; and the tax rate in rural areas is 1%. .) collected by local taxes.

3. The education surcharge is calculated and paid based on the business tax × 3% collection rate, and is levied by the local tax. Some provinces have also levied local education surcharges calculated and paid at a rate of 1% (some 1.5%) of the business tax.

4. Corporate income tax,

(1) The tax levied after accounting is calculated and paid at the rate of actual profit × 25%. Upon approval by the competent tax bureau, small and low-profit enterprises can pay a reduced tax rate of 20%.

(2) The corporate income tax is assessed and levied based on taxable sales × assessed income rate × applicable tax rate. Among them, income tax is determined by the competent tax authorities.

5. Employees have the obligation to withhold and remit personal income tax. Wages and salaries are calculated and paid at the excess progressive tax rate of 5%-45%, and shareholder dividends are calculated and paid at the proportional tax rate of 20%. Collected by local tax

6. Stamp tax: Purchase and sale contracts are stamped at 3/10,000 of the purchase and sale amount; operating account books are stamped at 5 yuan per item; recorded capital account books are stamped at the ratio of "paid-in capital" and "capital reserve" and a discount of 0.05% of the rental income; for property lease contracts, a discount of 1.000% of the rental income is applied. Collected by local taxes

7. If there are taxable properties, land, vehicles and vessels, property taxes, land use taxes, vehicle and vessel taxes must also be paid in accordance with the law. Collected by local taxes

Extended information:

Tax classification

1. Turnover tax:

Value-added tax, consumption tax, business tax, tariff, Vehicle purchase tax, etc.;

2. Income tax:

Corporate income tax, foreign-invested enterprise and foreign enterprise income tax, personal income tax, etc.;

3. Resource tax:

Resource tax, urban land use tax, land value-added tax, etc.;

4. Property tax:

Real estate tax, urban real estate tax, etc.;

5. Behavioral taxes:

Stamp tax, vehicle and vessel tax, urban maintenance and construction tax, etc.