1, main tax: pay 5% business tax (pay local tax) according to income.
2. Additional taxes and fees (payment of local taxes)
(1) Urban construction tax shall be paid at 7% of the business tax (5% in the county, 0/%in the township);
(2) The education surcharge is paid at 3% of the business tax;
(3) The local education surcharge is paid at 65438+ 0% of the paid business tax;
3. Pay 20% personal income tax according to the distributed dividends. (Pay local taxes)
4. Pay enterprise income tax at 25% of the profits. (Pay local taxes)
5. In addition, there are property tax (original value 1.2% or rent 12%), land use tax, stamp duty, travel tax, etc. (Pay local taxes)
Two, if the company belongs to the business or processing industry, the main tax is value-added tax, according to the approved tax collection method:
1, main tax: pay 3% value-added tax according to income, and the general taxpayer of value-added tax 17%. (Pay national tax)
2. Additional taxes and fees (payment of local taxes)
(1) Urban construction tax shall be paid at 7% of the paid value-added tax (5% in county, 0/%in villages and towns);
(2) The education surcharge is paid at 3% of the paid value-added tax;
(3) The local education surcharge is paid according to 65438+ 0% of the paid value-added tax;
3. Pay 20% personal income tax according to the distributed dividends. (Pay local taxes)
4. Pay enterprise income tax at 25% of the profits. (Pay national tax)
5. In addition, there are property tax (original value 1.2% or rent 12%), land use tax, stamp duty, travel tax, etc. (Pay local taxes)
Legal basis:
Article 5 of the Enterprise Income Tax Law stipulates that taxable income is the total income of an enterprise in each tax year, after deducting non-taxable income, tax-free income, various deductions and allowable losses in previous years.