Corporate tax standard

Main taxes and fees paid by enterprises: 1, business tax = service industry income * tax rate is 5% (applicable to enterprises with service industry) (monthly report); Value-added tax = commodity sales revenue (excluding tax) *3% (applicable to small-scale taxpayers) (monthly report); Value-added tax = commodity sales revenue (excluding tax) * 17%- purchase amount (excluding tax) * 17% (applicable to general taxpayers) (monthly report); 2. Urban construction tax payable = VAT business tax payable *7% (monthly report); 3. Education surcharge payable = VAT business tax payable *3% (monthly report); 4. Dike protection fee: operating income *0. 1% (charging standards vary from place to place, but not in some places) (monthly report); Local education surcharge payable = VAT business tax payable *2% ((the collection standards vary from place to place and some places are different) (monthly report); 5. Income tax = total profit * tax rate of 25% (quarterly); (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; Other enterprises, the annual taxable income does not exceed 300,000 yuan, the number of employees does not exceed 80, and the total assets do not exceed 6,543,800 yuan). 6 personal income tax (monthly report); Withholding and remitting, regardless of whether the salary exceeds 2000 yuan, all employees must declare in full. 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 of 2000 yuan, is the taxable income. Personal income tax payable = taxable income * applicable tax rate-quick deduction. Attachment: Individual income tax rate table (applicable to wages and salaries) series monthly taxable income tax rate (%) quick deduction1the part in 500 yuan that does not exceed 502 yuan from 500 yuan to 2,000 yuan 10253 the part that exceeds 2,000 yuan to 5,000 yuan15/ 254 The part exceeding 5,000 yuan to 20,000 yuan is 2,037,553,033,757 yuan, 60,000 yuan to 80,000 yuan, 3,563,758 yuan, 80,000 yuan to 65,438 yuan+0,000,000 yuan, 4,065,438 yuan+0,037,59 yuan and 65,438 yuan+0,000,000 yuan. 7. Stamp duty (monthly report requires different places, or purchase when it occurs); 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. Table of Tax Items and Rates Table of Tax Items and Rates or Tax Purchase and Sales Contract 0.3‰ Processing Contract 0.5‰ Construction Engineering Survey and Design Contract 0.5‰ Construction and Installation Engineering Contract 0.3‰ Property Lease Contract/KOOC-0/Cargo Transportation Contract 0.5‰ Storage Contract/KOOC-0/Loan Contract 0.05‰ Property Insurance Contract/KOOC-0/‰ Technology Contract 0.3‰ Property. If you encounter complicated legal problems, Hua Law. Com also provides you with online lawyer consultation, and you are welcome to have legal consultation.