2, urban maintenance and construction tax, urban construction tax rate of 7%; The county and township tax rate is 5%; The tax rate in rural areas is 1%. Collected by local tax. ?
3. Additional education fees, with a collection rate of 3%, shall be collected by local taxes. ?
4. Enterprise income tax, if levied through audit, shall be calculated and paid at the tax rate of actual profit ×25%. Small and low-profit enterprises approved by the competent national tax shall be levied at a reduced tax rate of 20%. ?
5. Individual income tax for employees, wages and salaries are calculated and paid at the progressive tax rate of 5%-45%, and dividends for shareholders are calculated and paid at the proportional tax rate of 20%, which is collected by local taxes.
6. Stamp duty: the purchase and sale contract shall be sealed by 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 affixed with a decal of one thousandth of the rental income, which shall be levied by the local tax.
Small-scale enterprises that have gone through tax registration, whose annual sales of value-added tax do not meet the quantitative standards stipulated in the preceding paragraph, and whose accounting is sound, can accurately calculate the output tax, input tax and tax payable according to the requirements of the accounting system and tax authorities, can apply to the competent national tax authorities for the identification procedures of general taxpayers of value-added tax.
Self-employed individuals who have gone through tax registration and whose annual value-added tax should meet the prescribed standards can accurately calculate the output tax, input tax and tax payable according to the requirements of the accounting system and tax authorities, and can apply to the competent tax authorities for general taxpayer identification procedures.
Where the taxpayer's general branch implements unified accounting, and the annual taxable sales of its general branch reaches the quantitative standard, but the annual taxable sales of its branches do not reach the quantitative standard, its branches may apply for the identification procedures of general VAT taxpayers.
Taxpayers whose newly established enterprises engaged in the production of goods or providing taxable services have a registered capital of more than 400,000 yuan, and those engaged in the wholesale or retail of goods have a registered capital of more than 600,000 yuan, should go through the procedures for the identification of general taxpayers at the same time of tax registration. After one year of actual production and operation, they should deal with it according to the actual situation.
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