2. Urban construction tax is paid at 7% of the business tax;
3. The education surcharge is paid at 3% of the business tax already paid;
4. The cultural construction fee is paid at 3% of the advertising revenue;
5. Stamp duty: stamp duty is levied on advertising contracts at 0.5 ‰ of contract income; 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);
6. Urban land use tax shall be paid according to the land area actually occupied (different places, XX yuan/square meter);
7. Property tax shall be paid at 70%* 1.2% of the original value of the own property;
8. Travel tax shall be paid by vehicle (different local regulations and different vehicle types have different tax amounts, XX yuan);
9. Pay enterprise income tax according to taxable income (adjusted profit) (within 30,000 yuan 18%, 30,000 yuan to 654.38+10,000 yuan 27%, 654.38+10,000 yuan 33%).
10, personal income tax is withheld and remitted for wages and bonuses.
One more thing, even if there is no income, you have to pay zero tax returns every month. Otherwise there will be trouble.
Advertising construction fees are not charged on the basis of advertising income in a narrow sense, but on the basis of your business income from paying business tax.
Take sales as an example. If it is a part-time activity, you have to pay VAT. If it is a mixed sales activity (such as contracted advertising production), you have to pay business tax.