1. The business tax is paid at 5% of the service income provided; 2. Pay VAT according to sales revenue 17%, 6% and 4% (applicable to general VAT taxpayers, small-scale production and processing taxpayers and commercial enterprise taxpayers respectively). 3. Urban construction tax shall be paid according to the sum of business tax and value-added tax. 4. Education surcharge is paid at 3% of the sum of business tax and value-added tax; 5. Local education surcharge is paid at 2% of the sum of business tax and value-added tax; 6. Stamp duty: the purchase and sale contract shall be stamped at three ten thousandths of the purchase and sale amount; Account books shall be paid according to 5 yuan/book (at the time of opening accounts every year); Pay in five ten thousandths of the sum of "paid-in capital" and "capital reserve" every year (pay in full in the first year and pay gradually thereafter); 7. Urban land use tax shall be paid according to the land area actually occupied (different places, XX yuan/square meter); 8. Property tax shall be paid at 70%* 1.2% of the original value of the own property; 9. Travel tax shall be paid by vehicle (different local regulations and different vehicle types have different tax amounts, XX yuan); 10. Pay enterprise income tax according to taxable income (adjusted profit): within 30,000 yuan (inclusive) 18%, 27% for 30,000 yuan to 65,438+10,000 yuan (inclusive), and 33% for more than 65,438+10,000 yuan (note: 20). Personal income tax: monthly income of taxable income-five insurances and one gold-threshold-other deductions determined according to law-special additional deduction) * applicable tax rate-quick deduction.
legal ground
Article 3 of the Individual Income Tax Law of People's Republic of China (PRC): (1) For comprehensive income, the excess progressive tax rate of 3% to 45% is applicable (the tax rate table is attached); (2) For operating income, the excess progressive tax rate of 5% to 35% shall apply (the tax rate table is attached); (3) Income from interest, dividends and bonuses, income from property leasing, income from property transfer and accidental income shall be subject to the proportional tax rate of 20%.