1, value-added tax, urban construction tax, education surcharge, local education surcharge, stamp duty.
2. The tax basis of VAT is 17% or 3% of operating income;
3. Urban construction tax, education surcharge and local education surcharge are based on the actual value-added tax, consumption tax and business tax paid by taxpayers, and are paid at the same time with value-added tax, consumption tax and business tax respectively.
Based on the payable value-added tax, consumption tax and business tax, the tax rates of villages and towns are not uniform nationwide, ranging from 4%, 5% and 7%. Specific to the identification of local taxes;
4. The newly established company mainly pays stamp duty on registered capital, and the tax basis of its "account book for recording funds" is changed to the total amount of "paid-in capital" and "capital reserve". The applicable tax rate is five ten thousandths.
As long as the company has handled the tax registration certificate, it will be included in the tax management. No matter whether there is operating income or not, you should go to the tax authorities to fulfill the tax declaration procedures on time in accordance with the provisions of the tax law.
The taxes to be paid are:
1, pay stamp duty. Other taxes will be paid only after the company declares its income.
2. The business tax is 3%-5%
Urban construction tax (7% of business tax)
Education surcharge (3% of business tax)
VAT 17%
Income tax 33%
Small taxes such as car and horse tax and stamp duty.
Large companies or import and export companies, if the legal person is a national, have a certain profit in that year and have to pay a certain percentage of tax in accordance with the regulations.
If a foreign legal person started a company in the first three years, it is not required to pay taxes. After three years, tax will be paid according to the company's profits.