1, value-added tax (3% for small-scale taxpayers and 0/7%-6% for general taxpayers) or business tax (3%-20%);
2. Urban construction tax rate X applicable tax rate;
3.3% education surcharge;
4.2% local education surcharge;
5. Water conservancy construction fund (withdrawn and paid according to 0. 1% of sales revenue);
6. Enterprise income tax (25% of total profits). The statutory tax rate of the new income tax law is 25%, which is the same for domestic and foreign-funded enterprises. The tax rate for high-tech enterprises that need state key support is 15%, for 20 small-scale low-profit enterprises,%, and for non-resident enterprises, 20%.
7. Stamp duty: the sales contract is charged at 1/30 of the purchase amount; The capital account book shall be recorded as one fiftieth of the sum of "paid-in capital" and "capital reserve"; The real estate lease contract is a decal calculated at one thousandth of the rental income and levied according to the land tax. Note: The following input taxes can be deducted:
1, VAT on purchased goods;
2. Value-added tax paid for processing, repair and replacement services and labor services;
3. Value-added tax paid for the purchase of intangible assets or real estate.
Legal basis:
People's Republic of China (PRC) enterprise income tax law
Article 22 The taxable income of an enterprise multiplied by the applicable tax rate, after deducting the tax amount reduced or credited according to the preferential tax provisions of this Law, shall be the taxable amount.
Article 23 The income tax paid abroad by an enterprise on the following income may be deducted from its current taxable amount, and the credit limit is the taxable amount calculated in accordance with the provisions of this Law; The part exceeding the credit limit can be deducted from the balance after deducting the tax payable in the current year with the annual credit limit in the next five years;
(1) Taxable income obtained by resident enterprises from outside China;
(2) Non-resident enterprises set up institutions and places in China, and obtained taxable income that occurred outside China but was actually related to the institutions and places.
Article 24 The income from dividends, bonuses and other equity investments obtained by resident enterprises from foreign enterprises directly or indirectly controlled by them, as well as the part of the income tax actually paid by foreign enterprises abroad, can be used as the deductible overseas income tax of resident enterprises and credited within the credit limit stipulated in Article 23 of this Law.