1, VAT = commodity sales revenue (excluding tax) *3% (small-scale taxpayer, monthly statement).
2. Urban construction tax payable = VAT payable and business tax payable *7% (monthly report).
3. Education surcharge payable = VAT payable and business tax payable *3% (monthly report).
4. Dike protection fee: operating income *0.02% (not collected in some places) (monthly report).
5 personal income tax (monthly report); Withholding and remitting, regardless of whether the salary exceeds 2000 yuan, all employees must declare in full.
6. Income tax = total profit * The tax rate is 25% (quarterly).