If a small-scale taxpayer issues an ordinary VAT invoice, it is directly multiplied by the tax rate (3%), that is, 30,000 yuan is the VAT payable, ignoring the local tax; If it is a general taxpayer, the tax rate is 17%, but if the input tax is deducted, the value-added tax will be paid. Local taxes are ignored.
The enterprise income tax is calculated according to the annual profit of the enterprise system:
If the annual income of the enterprise is only 1 ten thousand, the value-added tax is100 * 0.13 =13, and if the enterprise is in the urban area, the additional tax is13 * (0.07+0.03+0.02) =
Extended data:
(1) The taxpayer sells or imports goods at a tax rate of 13%, except as stipulated in the second and third items below.
(2) Taxpayers sell or import the following goods at a tax rate of 9%: grain, edible vegetable oil, tap water, heating, air conditioning, hot water, gas, liquefied petroleum gas, natural gas, biogas, coal products for residents, books, newspapers, magazines, feeds, chemical fertilizers, pesticides, agricultural machinery, agricultural films, agricultural products and other goods specified by the State Council.
(3) taxpayers export goods at zero tax rate; However, unless otherwise stipulated by the State Council.
Baidu Encyclopedia-VAT rate