1, main tax: pay 5% business tax (pay local tax) according to income.
2. Additional taxes and fees (payment of local taxes)
(1) Urban construction tax shall be paid at 7% of the business tax (5% in the county, 0/%in the township);
(2) The education surcharge is paid at 3% of the business tax;
(3) The local education surcharge is paid at 2% of the business tax;
3. Pay 20% personal income tax according to the distributed dividends. (Pay local taxes)
4. Pay enterprise income tax at 25% of the profits. (Pay local taxes)
5. In addition, there are property tax (original value 1.2% or rent 12%), land use tax, stamp duty, travel tax, etc. (Pay local taxes)
6, according to the sales revenue of 0. 1% of the embankment protection fee or water conservancy fund, etc.
Two, belonging to commercial projects, the main tax is value-added tax, levied in accordance with the approved tax method:
1, main tax: 3% value-added tax is paid according to income. If the general taxpayer is 17% VAT, VAT payable = output tax-input tax. (Pay national tax)
2. Additional taxes and fees (payment of local taxes)
(1) Urban construction tax shall be paid at 7% of the paid value-added tax (5% in county, 0/%in villages and towns);
(2) The education surcharge is paid at 3% of the paid value-added tax;
(3) The local education surcharge is paid at 2% of the value-added tax;
3. Pay 20% personal income tax according to the distributed dividends. (Pay local taxes)
4. Pay enterprise income tax at 25% of the profits. (Pay national tax)
5. In addition, there are property tax (original value 1.2% or rent 12%), land use tax, stamp duty, travel tax, etc. (Pay local taxes)
6, according to the sales revenue of 0. 1% of the embankment protection fee or water conservancy fund, etc.