Taxes are as follows:
1, business tax =1ten thousand * 5% = 5000 yuan.
2. Urban construction tax =100,000 * 5% * 7% = 350 yuan.
3. Education surcharge =100000 * 5% * 3% =150 (yuan).
4. Dike fee =100,000 * 0. 1% = 100 (RMB).
5. Income tax =( 100000- cost-5000-350-150-100) * 25%.
Taxable income is the total income of an enterprise in each tax year, after deducting non-taxable income, tax-free income, various deductions and losses allowed to make up in previous years.
legal ground
People's Republic of China (PRC) enterprise income tax law
Article 27 The following income of an enterprise may be exempted from or reduced from enterprise income tax:
(1) Income from agriculture, forestry, animal husbandry and fishery projects;
(two) the investment and operating income of public infrastructure projects supported by the state;
(three) income from engaging in qualified environmental protection, energy saving and water saving projects;
(4) Income from qualified technology transfer;
(5) Income as stipulated in the third paragraph of Article 3 of this Law. Article 54 Enterprise income tax shall be paid in advance in monthly or quarterly installments.
An enterprise shall, within 15 days after the end of the month or quarter, submit a tax return for prepaying enterprise income tax to the tax authorities and pay taxes in advance.
The enterprise shall, within five months after the end of the year, submit the annual enterprise income tax return to the tax authorities for final settlement and settlement of the tax refund.
When an enterprise submits an enterprise income tax return, it shall attach financial and accounting reports and other relevant materials in accordance with the regulations. Article 55 Where an enterprise terminates its business activities in the middle of a year, it shall, within 60 days from the actual date of termination, handle the final settlement of enterprise income tax for the current period with the tax authorities.
Before going through the cancellation of registration, an enterprise shall declare its liquidation income to the tax authorities and pay enterprise income tax according to law.