1. Business tax: 5% of turnover.
2. Urban construction tax: 7% of business tax (located in the urban area)
3. Education surcharge: 3% of business tax?
4. Local education surcharge: 2% of business tax. 5. Income tax: the tax rate increases according to the amount.
Two, the so-called TaxPlanning (tax planning), refers to the tax-related business planning, to develop a complete set of tax operation plan, so as to achieve the purpose of tax saving.
Third, the subjective reasons for tax planning:
1. The fundamental reason of any tax planning behavior is driven by economic interests, that is, economic subjects pursue the maximization of their own economic interests.
2. The investigation of some state-owned enterprises, collective enterprises and individual operators in China shows that most enterprises have the desire and requirement to engage in production and business activities in special economic zones, development zones and tax preferential zones, mainly because of light tax burden and low tax payment.
3. Profit is equal to income minus cost (excluding tax) and then minus tax, which can reduce the expenses, costs and tax expenditures of enterprises or individuals under the condition of constant income.
4. Greater economic benefits can be obtained. Obviously, as an expenditure item of production and business activities, tax should be as little as possible, no matter how fair and reasonable, it means the loss of taxpayers' direct economic interests.
Extended data:
The tax scope of this tax item includes: agency, hotel, catering, tourism, warehousing, leasing, advertising and other service industries. ?
1, agency industry. Agency refers to the business that customers handle entrusted matters, including buying and selling goods, acting as an agent for import and export, introducing services and other agency services.
(1) Consigned goods refer to the business of purchasing or selling goods on a commission basis, which is settled according to the actual purchase price or actual sales amount and charges a handling fee.
(2) Acting as an import and export agent refers to handling the import and export business of goods or services.
(3) Referral service refers to the business in which an intermediary introduces two parties to a transaction to discuss transactions or other matters.
(4) Other agency business refers to the business entrusted to handle other matters other than the above matters.
2. Hotel industry. Hotel industry refers to the industry that provides accommodation services.
3. Catering industry. Catering industry refers to the business of providing food consumption for customers by providing food and food places at the same time.
4. Tourism. Tourism refers to the business of arranging accommodation, transportation and providing tourist services such as tour guides for tourists.
5. warehousing industry. Warehousing is the business of using warehouses, goods or other places to store and keep goods on behalf of customers.
6. leasing industry. Lease refers to the business of transferring houses, houses, articles, equipment or facilities to others for use within the agreed time.
7. advertising. Advertising refers to the business of introducing commodities, business services, cultural and sports programs or announcements and statements in the form of books, newspapers, magazines, radio, television, slides, street signs, posters, windows, neon lights, light boxes, etc., and conducting publicity and providing related services.
8. Other service industries. Other services refer to services other than those listed above, such as shower, haircut, washing and dyeing, photography, fine arts, painting, copying, typing, carving, calculation, testing, experiment, laboratory testing, audio recording, video recording, copying, photo printing, design, drawing, surveying and mapping, exploration, packaging and consulting.
Baidu Encyclopedia-Service Tax Project