How to calculate the tax point How to calculate the tax point

1. Value-added tax: General taxpayers pay 17% of sales revenue, and the calculation formula is: tax payable = current output tax-current input tax. Small-scale taxpayers pay 3%, tax payable = sales × collection rate.

2. Taxpayers in different regions pay urban construction tax at different tax rates.

3. The education surcharge shall be paid at 3% of the paid value-added tax.

4. The local education surcharge shall be paid at 2% of the paid value-added tax.

5. Stamp duty: the sales contract shall be stamped at three ten thousandths of the sales amount. Account books shall be paid according to 5 yuan/book (at the time of opening accounts every year). Pay 0.5 ‰ of the sum of "paid-in capital" and "capital reserve" every year (pay in full in the first year, and increase it year by year later).

6. Urban land use tax shall be paid according to the land area actually occupied (it varies from place to place, XX yuan/square meter).

7. The property tax is paid at 70%* 1.2% of the original value of the own property.

8. Travel tax shall be paid according to the vehicle (the regulations vary from place to place, and the tax for different vehicle types is different, XX yuan).

9. Pay enterprise income tax according to taxable income (adjusted profit): 18% of taxable income within 30,000 yuan (inclusive), 27% of taxable income between 30,000 yuan and 654.38+10,000 yuan (inclusive), and 33% of taxable income above 654.38+10,000 yuan.