1, urban maintenance and construction tax rate:
(1) If the taxpayer is located in the urban area, the tax rate is 7%. The "city" mentioned here refers to the city approved by the State Council, and the "urban area" refers to the regional scope of municipal districts (including suburbs) approved by the provincial people's government.
(2) The tax rate of county and town taxpayers is 5%. The "county town" mentioned here refers to the county town and county town (district town) approved by the provincial people's government, and the scope of county town and county town is subject to the urban area approved by the county people's government.
(3) If the taxpayer is not in the urban area, the county seat or the town to which the county seat belongs, the tax rate is 1%.
(4) Taxable amount = the sum of the "two taxes" actually paid × the applicable tax rate.
2. Additional tax rate for education fee:
The surcharge rate for education is 3% of value-added tax and consumption tax.
3. Additional tax rate for local education:
The surcharge rate for local education is 2% of value-added tax and consumption tax.
Extended information 1, VAT surcharges are divided into foreign-funded enterprises and domestic-funded enterprises. Foreign-funded enterprises do not have to pay surcharges, but domestic-funded enterprises do. From 20 10 to 12, foreign-funded enterprises also need to pay additional taxes.
2. The value-added tax of domestic-funded enterprises is subject to additional tax, that is, the urban construction tax is calculated at 7% of the value-added tax in urban areas (calculated at 5% in counties and towns); According to 3% calculation of education surcharge; The local education surcharge is calculated at 2%.
3. For ordinary taxpayers, VAT is the difference between output tax and input tax, and the output tax is paid according to 17%. Small businesses are subject to 3% VAT.
Baidu Encyclopedia-VAT Surcharge