2. The urban maintenance and construction tax shall be calculated and paid according to the business tax amount × urban construction tax rate (the urban construction tax rate is 7%; The county and township tax rate is 5%; The tax rate in rural areas is 1%. ) is levied by local tax.
3. The surcharge for education shall be calculated and paid according to the business tax rate of 3%, and shall be collected by local taxes. Some provinces have also levied local education surcharges, which are calculated and paid according to the business tax rate 1% (some 1.5%).
4. Enterprise income tax,
(1) The tax levied on audit is calculated and paid at the rate of actual profit ×25%. Small and low-profit enterprises approved by the competent tax bureau shall be paid at a reduced tax rate of 20%.
(2) If the enterprise income tax is approved, it shall be levied according to taxable sales × approved income rate × applicable tax rate. Among them, the income tax shall be approved by the competent tax authorities.
5. Party B has the obligation to withhold and remit the employee's personal income tax. Wages and salaries are calculated and paid according to the progressive tax rate of 5%-45%, and shareholders' dividends are calculated and paid according to the proportional tax rate of 20%. Local tax collection
6. Stamp duty: the purchase and sale contract shall be stamped at three ten thousandths of the purchase and sale amount; Business books should be affixed with 5 yuan decals; Record the fund account book with a decal of five ten thousandths of the sum of "paid-in capital" and "capital reserve"; The property lease contract shall be stamped at one thousandth of the rental income. Local tax collection
7. Taxable real estate, land, vehicles and boats shall also pay property tax, land use tax and vehicle and boat tax according to law. Local tax collection
Extended data:
Tax classification
1, turnover tax:
Value-added tax, consumption tax, business tax, customs duties, vehicle purchase tax, etc. ;
2. Income tax:
Enterprise income tax, income tax of foreign-invested enterprises and foreign enterprises, personal income tax, etc. ;
3. Resource tax:
Resource tax, urban land use tax, land value-added tax, etc. ;
4. Property tax:
Property tax, urban real estate tax, etc. ;
5. Behavior tax:
Stamp duty, travel tax, urban maintenance and construction tax, etc.
6. Other taxes:
Agricultural and forestry specialty tax, farmland occupation tax, deed tax, etc.
Baidu encyclopedia-tax payment