General taxpayer VAT rate:
(1) Providing tangible movable property leasing services at the tax rate of 17%.
(2) Provide transportation services at the tax rate of 1 1%.
(3) Providing modern service industry services (except tangible movable property leasing services) at a tax rate of 6%.
(4) Taxable services stipulated by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China, with a tax rate of zero.
Small-scale taxpayers provide taxable services, and the VAT rate is 3%.
If it is a small-scale taxpayer, the levy rate of 3% is applicable, and the payable value-added tax is =1.5000 /( 1+3%)x3% = 4368.93 yuan. Calculate and pay other additional taxes and fees according to your local tax policy. Every city is not exactly the same. General urban construction fees, educational surcharges and local educational surcharges are all calculated according to the value-added tax payable.
The applicable tax rate in urban areas is 7%
The tax rate for counties and towns is 5%
The tax applicable to other regions is 1%.
The additional tax rate for education expenses is 3%, and the additional tax rate for local education expenses is 1%, which are all based on the value-added tax you should pay. As for income tax, it is taxed at 25% after deducting the cost. If there is no cost, it will be taxed at 25% of150000. Generally, enterprises can only reduce profits if they have costs. In some areas, income tax is levied according to the approval, without considering the costs.