2. Consumption tax: At present, the scope of consumption tax collection mainly includes: firecrackers, fireworks, cosmetics, cigarettes, wine and alcohol, refined oil, golf balls and equipment, precious jewels and jade, high-end watches, yachts, automobile tires, motorcycles, wooden disposable chopsticks, solid wood floors, automobiles, etc. Some tax items are further divided into several subdirectories. The tax rate is generally 3%-45%.
Third, value-added tax,
1, the tax rate of taxpayers' export and self-produced agricultural products sold by agricultural producers is 0%; Except as otherwise provided by the State Council;
2. The general taxpayer tax rate of other modern service industries within the scope of camp reform is 6%;
3. The tax rate for small-scale taxpayers is 3%;
4. The tax rate of general taxpayers within the scope of camp reform, transportation and construction industry is11%;
5. The corporate tax rate of general taxpayers is17%;
6. The tax rate of agriculture, grain and oil, water vapor and other eight industries is 13%.
4. Other taxes: on the basis of value-added tax, business tax and consumption tax, pay urban maintenance and construction tax, education surcharge and local education surcharge. The urban maintenance and construction tax rate is generally 7%, the education surcharge is 3%, and the local education surcharge is 2%.
Verb (abbreviation of verb) tariff: The statutory import tariff rates in China include agreed tariff rate, preferential tariff rate, most-favored-nation tariff rate and general tariff rate. It should be classified into an appropriate tax number according to the tax rate classification principle stipulated in the Customs Import and Export Tariff, and taxed at the applicable tax rate.
Company registration process
The company registration process is as follows: check the name (determine the company name), open a capital verification account (complete the capital verification procedures of the company's registered capital), sign (the customer verifies the signature at the industrial and commercial office), apply for business license, apply for organization code certificate, apply for tax registration certificate, apply for basic deposit account and tax account, apply for tax registration, apply for stamp duty business, apply for taxpayer identification, and apply for invoice purchase.
Legal basis: Provisional Regulations of People's Republic of China (PRC) Municipality on the Administration of Tax Collection.
Article 6 A taxpayer engaged in production and business operation, carrying out independent economic accounting and approved by the administrative department for industry and commerce shall apply to the local tax authorities for tax registration within 30 days from the date of obtaining the business license. Other units and individuals with tax obligations, except those that do not need to go through tax registration according to the provisions of the tax authorities, shall go through tax registration with the local tax authorities within 30 days from the date when they become legal taxpayers according to the provisions of tax laws and regulations.
Article 8 When applying for tax registration, taxpayers shall submit the application registration report and relevant approval documents, and provide relevant certificates at the same time. The competent tax authorities shall, after examining the reports, documents and certificates listed in the preceding paragraph, register them and issue them with tax registration certificates. The tax registration certificate is for taxpayers' use only and may not be lent or transferred. The contents of tax registration include: the taxpayer's name, address, ownership form, affiliation, mode of operation, business scope and other related matters.