1. Pay 5% business tax according to the turnover, pay urban construction tax and education surcharge according to the business tax (different tax rates apply according to regions and lots, and local regulations are different), and the embankment fee is about 1%.
2. The service industry levies business tax on hotel income at the rate of 5%.
3. The property tax is based on 70% of the original value of the property 1.2% and the rent of the rented house 12%. Whoever collects the rent pays the tax.
4. Tourism and catering income is also subject to business tax at the rate of 5% of newspaper industry.
5. Pay enterprise income tax according to the annual profit (less than 30,000 yuan 18%, 30,000 yuan to 65,438+10,000 yuan 27%, 65,438+10,000 yuan more than 33%).
6. Pay wages and bonuses and withhold personal income tax.