2. Urban construction tax is calculated and paid according to the payable business tax and urban construction tax rate (urban construction tax rate: 7% for cities, 5% for counties, and 1% for cities and counties).
3. The education surcharge is calculated and paid with business tax at the rate of 3%.
4. Stamp duty: the loan contract shall be sealed at 0.5 ‰ of the loan amount, the business account book and bookkeeping fund account book shall be sealed at 0.5 ‰ of the total paid-in capital and capital reserve, and then the additional amount shall be sealed, and each other account book shall be sealed in 5 yuan.
5. Enterprise income tax shall be paid in advance monthly (quarterly) at the rate of 25% according to the actual profit, and shall be settled at the end of the year, with overpayment and underpayment.
6. Financial value-added tax; For example, banks have to pay value-added tax for selling gold and silver business, value-added tax for futures delivery in futures exchanges, and value-added tax for selling dead goods in pawn shops. Financial enterprises that are not approved to operate financial leasing business have to pay value-added tax when the ownership of the leased property is transferred at the expiration of the lease term. When these businesses happen, they usually go to the tax bureau to issue invoices on their behalf.
Taxable real estate, land, vehicles and boats should pay property tax, land use tax and vehicle and boat tax, and the property tax should be calculated and paid according to the original value of the house minus 10%-30% and the tax rate of 1.2%; The land use tax is calculated and paid according to the actual occupied land area and the prescribed unit tax; Travel tax is calculated and paid according to the unit tax of each car (bus) per ton (truck); Specific tax payment period, deduction ratio and unit tax amount. As these three taxes are local taxes, please consult the local competent local tax authorities.
I hope it helps you.