Legal analysis:
There are many kinds of corporate taxes, including corporate income tax, corporate value-added tax and corporate stamp duty. Each tax standard is different:
1, value-added tax (3% for small-scale taxpayers and 0/7%-6% for general taxpayers) or business tax (3%-20% for taxable content);
2. Urban construction tax (VAT+business tax+consumption tax) tax amount * applicable tax rate. The applicable tax amount here means that the tax rate of the urban area where the taxpayer is located is 7%, the tax rate of counties, towns and large and medium-sized industrial and mining enterprises is 5%, and the tax rate of cities, counties and towns is1%;
3. Additional tax on education expenses (VAT+business tax+consumption tax) * 3%;
4, local education surcharge (VAT+business tax+consumption tax) tax * 2%;
5, water conservancy construction fund (according to the sales revenue of 0. 1% extraction and payment);
6. Enterprise income tax (total profit *25%). The new income tax law stipulates that the statutory tax rate is 25%, domestic-funded enterprises and foreign-funded enterprises are the same, and the high-tech enterprises that the state needs to support mainly are 15%, small-scale low-profit enterprises are 20%, and non-resident enterprises are 20%;
7. Stamp duty is levied at 0.3‰ of the purchase and sale amount; On May 1 2065438, all industries were not allowed to pay business tax, and all were changed to value-added tax.
Legal basis:
Article 5 of the Provisional Regulations on the Administration of Tax Collection in People's Republic of China (PRC), according to the provisions of the tax law and tax management system, units and individuals who should pay taxes in this Municipality (hereinafter referred to as taxpayers) and units and individuals who have the obligation to collect taxes (hereinafter referred to as taxpayers) must fulfill their tax obligations or collect and remit taxes in accordance with the provisions of the tax law or the decisions of the tax authorities. Taxpayers and tax collectors have no right to withhold or misappropriate state taxes, and may not refuse to pay taxes according to law under any pretext.