What taxes do commercial (service) enterprises have to pay? What are the tax rates?

I. If the enterprise belongs to the service industry, the main tax category is business tax, which shall be paid according to the approved tax amount:

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 65438+ 0% of the paid 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)

Two, if the enterprise belongs to the business or processing industry, the main tax is value-added tax, levied according to the approved tax method:

1, main tax: pay 3% value-added tax according to income, and the general taxpayer of value-added tax 17%. (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 according to 65438+ 0% of the paid 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)

The above is the tax to be paid by the new company. Enterprises should declare and pay taxes in time so as not to bring unnecessary trouble to the company!