1, business tax = 100000*5%=5000 yuan, urban construction tax and education surcharge =5000*(7%+3%)=500 yuan.
2. Individual income tax = 100000*(2-3)% (local conditions)
Second, the calculation of value-added tax and surcharges
1, VAT (tax rate 3%) VAT =100000/(1+3%) × 3% = 2912.62.
2. VAT plus urban construction tax (the tax rate is 7% in cities or 5% in counties) = VAT × 7% = 203.88.
Monthly tax, monthly sales or turnover does not exceed 654.38 million yuan, and there is no need to pay additional education fees.
3. Individual tax calculation (the tax rate is 40% after 20% discount on the taxable amount, with 7000 deducted)
100000/( 1+3%)×( 1-20%)×40%-7000=24067.96
* * * Paid tax amount =27 184.46.
What is the current VAT rate?
Because VAT is taxed according to the added value of taxable products, and at the same time, the consistency of the tax burden of the same product must be maintained, it is a major feature of VAT rate design to determine the applicable tax rate from the overall tax burden of taxable products. The value-added tax rate is generally used at the same time as the value-added tax deduction rate, and the tax is levied according to the value-added tax deduction method.
The current value-added tax adopts the product proportional tax rate, which is divided into 8%, 12%, 14%, 16%, 18%, 20%, 2 1%, 23%, 26% and 30.
classify
(1) The taxpayer sells or imports goods at a tax rate of 13%, except as stipulated in the second and third items below.
(2) Taxpayers sell or import the following goods at the tax rate of 10%: grain, edible vegetable oil, tap water, heating, air conditioning, hot water, gas, liquefied petroleum gas, natural gas, biogas, coal products for residents, books, newspapers, magazines, feeds, fertilizers, pesticides, agricultural machinery, agricultural films, agricultural products and other goods specified by the State Council.
(3) taxpayers export goods at zero tax rate; However, unless otherwise stipulated by the State Council.
(4) Taxpayers provide processing, repair and replacement services at a tax rate of 13%. Taxpayers also engage in goods or taxable services with different tax rates.