Local tax: payable business tax = service industry income * tax rate is 5% (applicable to enterprises with service industry);
National tax: VAT payable = commodity sales revenue (excluding tax) *3% (applicable to small-scale taxpayers);
National tax: VAT payable = commodity sales revenue (excluding tax) * 17%- purchase amount (excluding tax) * 17% (applicable to general taxpayers);
Local tax: urban construction tax payable = VAT payable+business tax * 7%;
Local tax: education surcharge payable = VAT payable+business tax * 3%;
Local tax: local education surcharge payable = value-added tax payable+business tax *2% (the collection standards vary from place to place, and some places do not collect it);
Local tax: income tax = total profit * tax rate is 25%; (The income tax rate of qualified small and low-profit enterprises is 20%. Small-scale low-profit enterprises refer to enterprises engaged in industries that are not restricted or prohibited by the state and meet the following conditions: industrial enterprises, with annual taxable income of no more than 300,000 yuan, employees of no more than 100, and total assets of no more than 30 million yuan; The annual taxable income of other enterprises does not exceed 300,000 yuan, the number of employees does not exceed 80, and the total assets do not exceed 6,543.8+million yuan, of which the annual taxable income of small enterprises does not exceed 60,000 yuan, and the enterprise income tax rate is 654.38+00%).
Personal income tax: withheld and remitted, regardless of whether the salary exceeds 3,500 yuan (4,800 yuan for foreigners), all employees must declare in full.
Local tax: Personal income tax payable (the taxable amount calculated by individuals according to their wages and salaries, the balance after deducting tax-free "five insurances and one gold" and other items that should be borne by individuals, and then deducting the allowable deduction fee of 3,500 yuan (4,800 yuan for foreigners) is the taxable income.
Personal income tax payable = taxable income * applicable tax rate-quick deduction.
Attachment: Individual income tax rate table (applicable to income from wages and salaries)
Quick deduction of taxable income tax rate (%) for series months:
1, if the monthly tax payable does not exceed 1500 yuan, the tax rate is 3%, and the quick deduction is 0;
2. The tax rate is 4,500 yuan per month 1500 yuan. Quick deduction 105 yuan;
3. The monthly tax payable is more than 4,500 yuan to 9,000 yuan, and the tax rate is 20%. Quick deduction of 555 yuan;
4. The monthly tax payable is more than 9000 yuan to 35000 yuan, the tax rate is 25%, and the quick deduction is 1005 yuan;
5. The monthly tax payable exceeds 35,000 yuan to 55,000 yuan, and the tax rate is 30%, with a quick deduction of 2,755 yuan;
6. The monthly tax payable exceeds 55,000 yuan to 80,000 yuan, and the tax rate is 35%. Quick deduction of 5505 yuan;
7. The monthly taxable amount exceeds 80,000, and the tax rate is 45%. Quick deduction 13505 yuan.
Note: The monthly taxable income mentioned in this table refers to the monthly income after deducting expenses of 3,000 yuan (4,800 yuan for foreigners) or the balance after deducting expenses according to the provisions of this Law.
Local tax: stamp duty (monthly report requires different places, or purchase when it happens);
The units and individuals listed in the "Provisional Regulations on Stamp Duty in People's Republic of China (PRC)" who sign books and collect coupons are taxpayers of stamp duty and shall pay stamp duty in accordance with the provisions.