For film and television companies, small-scale taxpayers need to pay 3% value-added tax, in addition to the actual value-added tax paid: urban construction tax (7%), education surcharge (3%) and local education surcharge (2%). In addition, the embankment fee should be paid at 0.2% of 65438+ income.
If there is income at the end of the year, 20% of the enterprise income tax will be paid (the annual income is reduced by half if it is less than 6,543,800 yuan).