1, VAT = commodity sales revenue (excluding tax) X3% (small-scale taxpayer, monthly statement);
2. Urban construction tax payable = VAT payable X7% (monthly report);
3. Education surcharge payable = VAT payable X3% (monthly report);
4. Personal income tax (monthly report); Withholding and remitting shall be implemented, and all employees shall declare in full whether the wages and salaries exceed 5,000 yuan or not;
5. Enterprise income tax = total profit ×25% tax rate.
Electronic Commerce Law of the People's Republic of China
Article 28
E-commerce platform operators should submit the identity information of the operators in the platform to the market supervision and management department in accordance with the regulations, prompt the operators who are not registered as market entities to register according to law, and cooperate with the market supervision and management department to provide convenience for the operators who should be registered as market entities according to the characteristics of e-commerce.
Operators of e-commerce platforms shall submit their identity information and tax-related information to the tax authorities in accordance with the laws and administrative regulations on tax collection and management, and remind e-commerce operators who do not need to register as market entities in accordance with the provisions of Article 10 of this Law to register as tax entities in accordance with the provisions of the second paragraph of Article 11 of this Law. Article 11
E-commerce operators shall fulfill their tax obligations and enjoy preferential tax treatment according to law.
An e-commerce operator who does not need to register as a market entity according to the provisions of the preceding article shall, after the first tax payment obligation occurs, go through the tax registration in accordance with the provisions of laws and administrative regulations on tax collection management and truthfully declare and pay taxes.