2. Pay VAT according to the sales revenue of 17%, 6% and 4% (applicable to general VAT taxpayers, small-scale production and processing taxpayers and commercial enterprise taxpayers respectively).
3. Urban construction tax is paid at 7% of the sum of business tax and value-added tax;
4. Education surcharge is paid at 3% of the sum of business tax and value-added tax;
5. Local education surcharge is paid at 2% of the sum of business tax and value-added tax;
6. Stamp duty: the purchase and sale contract shall be stamped at three ten thousandths of the purchase and sale amount; Account books shall be paid according to 5 yuan/book (at the time of opening accounts every year); Pay in five ten thousandths of the sum of "paid-in capital" and "capital reserve" every year (pay in full in the first year and pay gradually thereafter);
7. Urban land use tax shall be paid according to the land area actually occupied (different places, XX yuan/square meter);
8. Property tax shall be paid at 70%* 1.2% of the original value of the own property;
9. Travel tax shall be paid by vehicle (different local regulations and different vehicle types have different tax amounts, XX yuan);
10. Pay enterprise income tax according to taxable income (adjusted profit) (within 30,000 yuan 18%, 27% from 30,000 yuan to 65,438+10,000 yuan, 33% from 65,438+10,000 yuan);
1 1, personal income tax is withheld and remitted on wages.
Except for value-added tax and enterprise income tax (June 65438+1 October1newly established enterprise), all the above taxes are declared and paid to the local tax bureau.
Second, the tax declaration period
1, and the deadline for payment is when business tax, value-added tax, urban construction tax, education surcharge and personal income tax are equal to 10 of the following month;
2. The enterprise income tax payment period is 15 days after the quarter (10 days in the next month if the local tax authorities confirm monthly payment), and the final settlement period is 4 months;
3. Property tax, urban land use tax, vehicle and vessel tax, etc. , according to the time limit stipulated by the local tax authorities (generally twice a year, other provisions are different).
The deadline for payment is the last day. In case of rest day, it will be postponed for one day; In case of long holidays (Spring Festival, May 1st and 11th), it will be postponed according to rest days;
5. The late payment fee is charged at 5/10000 per day;
6. Those who fail to pay after being ordered by the tax authorities within a time limit may be fined.