1. consumption tax
It is a tax levied by the government on consumer goods, which can be levied on wholesalers or retailers. business tax
It is a typical indirect tax. The current consumption tax collection scope mainly includes: cigarettes, wine, wine, firecrackers, fireworks,
Cosmetics, refined oil, precious jewelry and jade, golf balls and equipment, high-end watches, yachts, wood.
Production of disposable chopsticks, solid wood floors, car tires, motorcycles, cars and other tax items, some tax items are also included.
One step is divided into several buddhism. Consumption tax is subject to in-price tax, which is limited to the production, entrusted processing and import of taxable consumer goods.
Link payment, in the future wholesale, retail and other links, because the price already includes consumption tax, so it is not needed.
Consumption tax is paid, and the tax is ultimately borne by consumers.
Under normal circumstances, enterprise value-added tax, business tax, additional tax and income tax need to be paid as long as they occur, and
Other taxes only need to be paid once a year, which is relatively small, not every month.
The time tax bureau will inform you. If the unit does not own the property, there is no need to pay the property tax.
2. Urban land use tax
It takes the state-owned land as the tax object and the actual occupied land unit area as the tax basis.
As a tax standard, a tax levied on units and individuals with land use rights according to the prescribed tax amount. Urban soil
Taxpayers of land use tax refer to the list of taxpayers who use state-owned land in cities, counties, towns and industrial and mining areas.
And individuals, but foreign enterprises and enterprises with foreign investment will not pay urban land use tax for the time being. Urban land use
Pay taxes according to the actual occupied land area (different local regulations, XX yuan/square meter);
3. Stamp duty. Taxes levied on various contracts, property rights transfer documents, business account books, rights licenses and other taxable documents signed in economic activities. Stamp duty shall be paid by the taxpayer in accordance with the prescribed taxable proportion.
You can buy and paste tax stamps yourself. If the amount is greater than 500 yuan, you can also pay the stamp duty directly at the bank, and then stamp it at the tax bureau. The purchase and sale contract is stamped at 0.03% of the purchase and sale amount; The lease contract shall be affixed with a decal of 0. 1%, and the decal account book shall be 5 yuan/this (when it is opened every year); The annual payment is 0.05% of the sum of "paid-in capital" and "capital reserve" (paid in full in the first year and increased year by year thereafter).
4. Travel tax
This is the legal responsibility of public security, transportation, agriculture, fishery and military affairs in China.
The management department shall, according to the types of registered vehicles and vessels, collect them in accordance with the prescribed tax payment units and annual tax payment standards.
Calculate the property tax collected. Taxpayers of vehicle and vessel use tax are the types of vehicles and vessels owned and used in China.
Enterprises, units, individual operators and other individuals (excluding foreign-invested enterprises, foreign enterprises and foreign countries)
People) travel tax is paid by car (different regulations vary from place to place, and the tax amount for different models is different, XX yuan);