Among them, value-added tax is a tax levied on the value-added amount in the process of selling goods and services, and the tax rates are generally between 17%, 13%, 6% and 0%. Enterprise income tax is a tax levied on the operating income of enterprises, and the tax rate is 25%. Personal income tax is a tax levied on personal income, including wages and royalties. The tax rate varies according to different incomes. Urban maintenance and construction tax and education surcharge are surcharges levied according to a certain proportion of taxable income of enterprise income tax.
Specifically, the calculation formula of corporate tax is as follows:
VAT = Output Tax-Input Tax
Enterprise income tax = taxable income × income tax rate
Individual income tax = taxable income × individual income tax rate
Urban maintenance and construction tax = taxable income × urban maintenance and construction tax rate
Education surcharge = taxable income × education surcharge tax rate
It should be noted that the calculation of enterprise tax is a complicated process, and various factors need to be considered, such as preferential tax policies, tax relief, tax credit and so on. In addition, the company also needs to pay attention to the changes and updates of tax laws and regulations in order to adjust the tax strategy in time.
To sum up:
The calculation of corporate tax involves many factors and taxes, and different calculation methods and strategies need to be adopted according to different situations. In addition, the company also needs to pay attention to the changes and updates of tax laws and regulations, so as to adjust the tax strategy in time and ensure legal and compliant operation.
Legal basis:
Article 2 of the Provisional Regulations on Value-added Tax in People's Republic of China (PRC) stipulates: "Taxpayers shall pay value-added tax when selling goods, providing services and importing goods."
Article 1 of the Enterprise Income Tax Law of People's Republic of China (PRC) stipulates: "In People's Republic of China (PRC), enterprises and other income-earning organizations are taxpayers of enterprise income tax and pay enterprise income tax in accordance with the provisions of this Law."
Article 1 of the Individual Income Tax Law of People's Republic of China (PRC) stipulates: "Individuals who have domicile or no domicile in China and have resided in China for a total of 183 days in a tax year are individual residents. Individual income tax shall be paid in accordance with the provisions of this law on income obtained by individual residents from inside and outside China. "