One fee: education surcharge.
Among them, customs duties and tonnage tax on ships are collected by the customs, and value-added tax and consumption tax on imported goods are collected by the customs department.
Category I: Income tax: including enterprise income tax and individual income tax.
Corporate income tax: The more taxpayers earn, the more the state collects. However, the calculation of income tax is more troublesome and the taxation cost is higher.
Personal income tax: tax is levied on various incomes obtained by individuals, including wages, bonuses, accidental income, property transfer income and rental income.
The second category: turnover taxes, including value-added tax, consumption tax and customs duties.
Value-added tax: Value-added tax is a turnover tax levied on the basis of the value-added amount of goods (including taxable services) in the process of circulation. From the taxation principle, value-added tax is a kind of turnover tax levied on the added value of many links in commodity production, circulation and labor service or the added value of commodities. Extra-price tax is implemented, that is, it is borne by consumers, and tax is levied only if there is value added, and tax is not levied if there is no value added.
Consumption tax: it is a tax levied on units and individuals that produce or sell, entrust processing and import taxable consumer goods within China. Generally speaking, it is aimed at industries that are not encouraged by the state or industries with high profits, such as tobacco and alcohol.
Tariff: Only when import and export are involved will tariffs be involved. Of course, there are tariffs in the imported materials purchased. Only some tax rates are 0. Generally speaking, our country does not levy tariffs on exports, and even refund the value-added tax already paid.
Category III: Property taxes, including property tax, deed tax and travel tax.
Property tax: self-owned property, which is calculated and paid at 1.2% after deducting 30% from the original value of the property every year. Or calculate and pay according to 12% of rental income.
Deed tax: it is mainly paid for the purchase of real estate, and the tax rate is generally 1%-3%.
Travel tax: vehicles are generally paid annually.
The fourth category: behavioral purpose tax, including ship tonnage tax, stamp duty, urban maintenance and construction tax, vehicle purchase tax, farmland occupation tax and land value-added tax.
Ship tonnage tax: you can't stand at the door of the country, you have to pay taxes.
Stamp duty: if the government helps you as a witness, you have to collect some notarization fees.
Urban maintenance and construction tax: the tax base is turnover tax (value-added tax and consumption tax), and the tax rate is 7% for cities, 5% for counties and towns, and 1% for rural areas and seas.
Vehicle purchase tax: From the point of view of the collection link, this tax is somewhat similar to deed tax, which is collected at the time of purchase and borne by the buyer, and has both property tax and behavior tax attributes. Perhaps it is because land belongs to real estate, and the property attribute is heavier, which is generally divided into property tax, and vehicles belong to movable property, which is divided into behavior tax.
Cultivated land occupation tax: calculated and paid according to the area (square meter), and the tax rate is very high. Mainly for real estate development projects, it is generally directly included in the land reserve cost in the reserve project, and finally included in the reserve price of the listing price or auction price.
Land value-added tax: reselling houses and land is basically a big money, and everyone is jealous, so pay taxes. The tax rate is relatively high: 30%, 40% and 50% of the value-added amount.
Category V: Resource taxes, including resource tax, urban land use tax, tobacco tax and environmental protection tax.
Resource tax: Resource tax is a tax levied on various taxable natural resources (including crude oil, natural gas, coal, other non-metallic ore, ferrous ore, non-ferrous ore and salt).
Urban land use tax: calculated and paid by area (square meter). For real estate enterprises, it is mainly to determine the start time of payment.
Tobacco tax: the agricultural tax has gone, and the tobacco tax has come. The key is who buys and who pays.
Environmental protection tax: The Environmental Protection Tax Law of the People's Republic of China will come into effect on 20 18 1 month 1 day. Enterprises, institutions and other producers and operators that directly discharge taxable pollutants into the environment shall collect them.
Legal basis:
Law of the People's Republic of China on the Administration of Tax Collection
Article 1 This Law is formulated with a view to strengthening the administration of tax collection, standardizing tax collection and payment, safeguarding the state's tax revenue, protecting the legitimate rights and interests of taxpayers and promoting economic and social development.
Article 2 This Law shall apply to the collection and management of all kinds of taxes collected by tax authorities according to law.