1) Fixed tax, paying a certain amount of tax every month, which is not linked to sales revenue;
2) Tax rate. The sales of medical consumables are of a commercial nature and are subject to VAT. The general taxpayer's tax rate is 17%, which can be deducted from the input; The tax rate of small-scale taxpayers is 3%, which is non-deductible.
As for the tax collection method and taxpayer approved for you, the tax has the final say.
If the rate tax is implemented, in addition to the value-added tax, additional tax will be paid. The tax base is VAT payable, including urban construction tax of 7%, education surcharge of 3% and local education surcharge of 2%, totaling 12%.
Income tax, the tax rate is 25%, the tax base is the total profit, and pre-tax deduction is not allowed. If there is no profit, you will not pay this tax.
In addition, there is stamp duty, which is three ten thousandths of the sales contract, and there is no contract to pay; Account books, each flower posted, 5 yuan, and so on.
Property tax, urban land use tax, etc. , paid once a year. The calculation is complicated and there is not much money, which can be ignored.