Business tax is 3% (base is tax-included cost). Urban maintenance and construction tax and education surcharge are 7% and 3% of the "business tax" respectively. Here is the base.
The comprehensive tax rate is produced to simplify the calculation, and the direct goal is "tax-free cost".
If the tax-free cost of 1 project is100,000 yuan and its comprehensive tax rate is 3.4 1%, the tax-included cost is1034100,000 yuan.
In which: business tax = 1 034.1* 3% = 31ten thousand yuan urban maintenance and construction = 2 1 ten thousand yuan education surcharge =1ten thousand yuan.
The sum of the three expenses is also 34 1 000 yuan.
It is easy to make mistakes here. The tax-free cost of100000 cannot be directly *3%, and the comprehensive tax rate of100000 here can only be * 3.4 1%. After that, the cost including tax can only be *3%.
Supplement:
Comprehensive tax rate = {1[1-business tax rate ×( 1+ urban maintenance and construction tax rate+additional tax rate for education expenses) ]}- 1
= = {1[1-(business tax rate+business tax rate * urban maintenance and construction tax rate+business tax rate * education surcharge tax rate) ]- 1
* both sides of the project cost type at the same time.
Tax = project cost * {in brackets}-project cost
So: project cost * {in braces} = project cost+tax.
This means that cost includes tax, and wealth is not easy to be a code word.