1. VAT
Value-added tax is a tax levied on the value-added part of goods and services, which is usually withheld and remitted by the seller. The tax rate of value-added tax is divided into 3%, 6%, 9%, 13% and other grades, and the specific tax rate varies according to different goods and services. Value-added tax is calculated by subtracting input tax from sales, which is the value-added tax payable.
2. Enterprise income tax
Enterprise income tax is a tax levied on enterprise profits, and the tax rate is 25%. The calculation method of enterprise income tax is to subtract the residual profit of the enterprise's annual income from the cost and expenses, and then subtract various exemptions and reductions, which is the taxable amount of enterprise income tax.
3. Personal income tax
Personal income tax is a tax levied on personal income. The tax rate is divided into seven grades ranging from 3% to 45%. The calculation method of individual income tax is to subtract the residual income after various tax exemptions and special deductions from the individual's annual income, and then calculate the taxable amount according to the corresponding tax rate.
4. Business tax
Business tax is a tax on turnover. The tax rate is divided into different grades, and the specific tax rate varies according to different industries and regions. The calculation method of business tax is to subtract the residual income after various exemptions from the turnover of the enterprise, and then calculate the tax payable according to the corresponding tax rate.
5. Property tax
Property tax is a tax levied on real estate, and the tax rate is 1%. The property tax is calculated by multiplying the assessed value of the property by the tax rate of 1%, which is the taxable amount of the property tax.
The above are the common charging methods of commercial tax, and the specific charging methods and calculation methods of each tax are different. If you have specific tax problems and needs, it is recommended to consult a professional tax agent or lawyer to get more detailed and accurate answers.
Legal basis:
"Detailed Rules for the Implementation of the Law of People's Republic of China (PRC) on Tax Collection and Management" Article 4 State Taxation Administration of The People's Republic of China is responsible for formulating the overall planning, technical standards, technical schemes and implementation measures for the informatization construction of the national tax system; The tax authorities at all levels shall, in accordance with the overall planning, technical standards, technical schemes and implementation measures of State Taxation Administration of The People's Republic of China, do a good job in the specific work of informatization construction of the tax system in this region.
Local people's governments at all levels should actively support the informatization construction of the tax system and organize relevant departments to share relevant information.
Detailed Rules for the Implementation of People's Republic of China (PRC) Tax Collection and Management Law Article 6 The State Taxation Bureau of People's Republic of China (PRC) shall formulate the code of conduct and service standards for tax personnel.
The tax authorities at higher levels shall promptly correct the tax violations of the tax authorities at lower levels; The tax authorities at lower levels shall make timely corrections in accordance with the decisions of the tax authorities at higher levels.
When a tax authority at a lower level discovers a tax violation by a tax authority at a higher level, it shall report to the tax authority at a higher level or the relevant department.
Detailed Rules for the Implementation of the Law of People's Republic of China (PRC) on Tax Collection and Administration Article 11 The administrative authorities for industry and commerce at all levels shall regularly inform the State Taxation Bureau and the Local Taxation Bureau at the same level about the handling of opening, alteration, cancellation of registration and revocation of business license.
The specific declaration measures shall be jointly formulated by People's Republic of China (PRC) State Taxation Administration of The People's Republic of China and the State Administration for Industry and Commerce.
Detailed Rules for the Implementation of the Law of People's Republic of China (PRC) on Tax Collection and Administration Article 3 Any decision made by any department, unit or individual that conflicts with tax laws and administrative regulations shall be invalid, and the tax authorities shall not implement it, and report to the higher tax authorities.
Taxpayers shall fulfill their tax obligations in accordance with the provisions of tax laws and administrative regulations; Contracts and agreements signed by both parties are invalid if they conflict with tax laws and administrative regulations.