I. Business tax
(1) Business tax is extracted according to operating income.
(2) Calculation formula: payable business tax = operating income * business tax rate.
(3) Tax rate
1, transportation land transportation, water transportation, air transportation, pipeline transportation, loading and unloading 3%
2, the construction industry construction, installation, repair, decoration and other engineering work 3%
3. Finance and insurance 5%
4, post and telecommunications industry 3%
5. Cultural and sports industries 3%
6, entertainment karaoke bars, dance halls, karaoke bars, music cafes, billiards, golf, bowling and other places of entertainment 5%-20%.
7. Service agencies, hotels, restaurants, tourism, warehousing, leasing, advertising and other service industries 5%
8. Transfer of intangible assets such as land use right, patent right, non-patented technology, trademark right, copyright and goodwill by 5%.
Second, the urban construction tax
1. Urban construction tax is extracted according to: value-added tax, business tax and consumption tax.
2. Calculation formula
Urban construction tax payable = (VAT+business tax+consumption tax) * urban construction tax rate
3. Tax rate
If the taxpayer is located in the urban area, the tax rate is 7%;
Where the taxpayer is located in a county or town, the tax rate is 5%;
If the taxpayer is not in a city, county or town, the tax rate is 1%.
Third, education surcharge.
1. The basis for adding education fees is: value-added tax, business tax and consumption tax.
2. Calculation formula
Education surcharge payable = (VAT+business tax+consumption tax) * education surcharge tax rate
3. Tax rate: 3%.