1.CorporateIncomeTax: the general corporate income tax rate is 25%, but small-scale low-profit enterprises and high-tech enterprises may have lower preferential tax rates.
2. Value-added tax (VAT): According to different industries and products, the VAT rate is generally 6%, 1 1%, 13% or 17%. Starting from 202 1, China's value-added tax rate is mainly divided into three grades: 6%, 13% and 9% (the original tax rate 1 1% is integrated into 9%).
3. Urban maintenance and construction tax: this is the additional tax of value-added tax, consumption tax and business tax paid by taxpayers. The tax rate is generally 7%, 1 1% or 12%, depending on the location of the enterprise.
4. Education surcharge: generally 3% of the taxpayer's tax payable.
5. Local education surcharge: a part of the education surcharge, usually 2%.
6. Personal income tax: enterprises need to withhold and remit personal income tax on wages and salaries paid to individuals.
7. Property tax: At present, most cities have not collected all the properties owned by enterprises, which are usually collected according to the original value or taxable residual value of the properties, and the tax rate is generally around 1.2%.
8. Vehicle and vessel use tax: levied according to the types and specifications of vehicles and vessels used.
9.StampDuty: Stamp duty is levied on documents and account books, with different tax rates.
The calculation of tax amount is usually based on the company's operating income, costs, expenses and profits, and is calculated according to the tax rate stipulated in the tax law. The process of corporate tax payment generally includes tax registration, pre-tax deduction, tax declaration, tax payment and other steps. Enterprises need to declare and pay taxes to the local tax authorities within the time limit prescribed by the state.
As tax rates and taxes may change with the adjustment of policies, the specific tax rates and taxes shall be subject to the latest tax laws and policies.
I hope the above content can help you. Please consult a professional lawyer if you have any other questions.
Legal basis: Article 5 of the Enterprise Income Tax Law of People's Republic of China (PRC).
Taxable income is the total income of an enterprise in each tax year, after deducting non-taxable income, tax-free income, various deductions and losses allowed to make up in previous years.