I. Value-added tax:
Value-added tax is generally paid at 13%, 9% or 6% of sales revenue, and the tax rates applicable to different industries are different. The calculation formula is: VAT payable = VAT output tax-VAT input tax.
Tax rate 17%: selling or importing goods (unless otherwise listed); Provide processing, repair and replacement services.
The tax rate is 13%: grain, edible vegetable oil, fresh milk tap water, heating, air conditioning, hot gas, gas, liquefied petroleum gas, natural gas, biogas and coal products for residents; Books, newspapers and magazines; Feed, chemical fertilizer, pesticide, agricultural machinery (whole machine), agricultural film; Other goods specified by the State Council; Agricultural products (referring to various primary products of animals and plants); Audio-visual products; Electronic publications; Dimethyl ether.
The tax rate is 1 1%: transportation, land (including railway) transportation, water transportation, air transportation and pipeline transportation services; Universal postal service, express postal service and other postal services.
The tax rate is 6%: modern service industry, R&D and technical service industry, information technology service industry, cultural and creative service industry, logistics auxiliary service industry, forensic consulting service industry and radio, film and television service industry.
Tax rate 0%: export goods
Second, the urban construction tax
Urban construction tax = (value-added tax+business tax+consumption tax) tax amount × applicable tax rate, in which the applicable tax rate means that the tax rate of the urban area where the taxpayer is located is 7%, the tax rate of large and medium-sized industrial and mining enterprises in counties, towns and towns is 5%, and the tax rate of counties, towns and towns is 1%.
Third, education surcharge.
Education surcharge = (VAT+business tax+consumption tax) tax amount ×3%
Fourth, the local education surcharge.
Local education surcharge = (VAT+business tax+consumption tax) tax amount ×2%
Verb (abbreviation of verb) stamp duty
It is divided into ad valorem tax and specific tax.
Tax payable = tax payable × tax rate, tax payable = number of vouchers × unit tax amount.
6. Enterprise income tax (total profit ×25%).
The new income tax law stipulates that the statutory tax rate is 25%, which is the same for domestic and foreign-funded enterprises. The number of high-tech enterprises that need to be supported by the state is 15%, that of small-scale low-profit enterprises is 20%, and that of non-resident enterprises is 20%.
Calculation formula: taxable income = total income-deductible item amount. Income tax payable = taxable income × tax rate.
Seven, vehicle and vessel use tax
The calculation formula is: passenger car tax payable = number of taxable vehicles × unit tax.
Taxable amount of trucks = deadweight or net tonnage of vehicles × unit tax.
Taxable amount of motorcycles = number of taxable vehicles × unit tax.
If the unit is a foreign-invested enterprise or foreign enterprise, the vehicle and vessel license tax shall be paid.
Eight. contract tax
Deed tax is based on the transaction price of land use right and house ownership transfer.
Calculation formula: tax payable = real estate transaction price or evaluation price × tax rate.
Nine. individual income tax
Personal income tax is a tax levied on taxable income obtained by individuals.
The unit or individual who pays the income is the withholding agent of personal income tax, and the personal income tax of employees is withheld and remitted on schedule in accordance with the provisions of the tax law. Withholding and paying personal income tax is the legal obligation of withholding agents. The tax rate is 20%.
X. property tax
Property tax is a tax levied on domestic units and individuals with property rights in cities, counties, towns and industrial and mining areas according to the original value of property tax or rental income.
1, based on the original value (assessed value) of property tax, the tax rate is 1.2%.
The calculation formula is: annual tax payable of property tax = original value of the property (assessed value) ×( 1-30%)× 1.2%.
2. If the rental income is used as the tax basis, the tax rate is 12%.
The calculation formula is: annual tax payable of property tax = annual rental income × 12%.
If the unit is a "foreign-invested enterprise or foreign enterprise", it should pay the city property tax.
XI。 Urban land use tax
Urban land use tax is a kind of tax levied on units and individuals who have the right to use land in cities, counties, towns and industrial and mining areas according to the actual occupied land area.
Annual tax payable =X (land area at all levels * corresponding tax amount). If the unit is a "foreign-invested enterprise or foreign enterprise", the land use fee of the foreign-invested enterprise shall be paid.
Twelve. business tax
The general business tax rate is 5%.
Thirteen. wealth tax
70% of the original price of the property.