Commodity sales or services, about 4500 yuan; Catering accommodation, real estate transfer, etc. About 6700 yuan; There are about 23,000 entertainment circles.
The specific taxes and tax rates are as follows:
1, VAT (3% for small-scale taxpayers and 17%-6% for general taxpayers)
2. Urban construction tax (VAT+business tax+consumption tax) * applicable tax rate, in which the applicable tax rate is 7% in the urban area where the taxpayer is located, 5% in counties, towns and large and medium-sized industrial and mining enterprises, and 1% in counties, towns and cities.
3. Additional tax on education expenses (VAT+business tax+consumption tax) *3%
4. Additional tax payable for local education (VAT+business tax+consumption tax) *2%
5, water conservancy construction fund (according to the sales revenue of 0. 1% extraction and payment)
6. Enterprise income tax (total profit *25%). The new income tax law stipulates that the statutory tax rate is 25%, which is the same for domestic and foreign-funded enterprises. The number of high-tech enterprises that need to be supported by the state is 15%, that of small-scale low-profit enterprises is 20%, and that of non-resident enterprises is 20%.
Basic calculation formula: taxable income = total income-deductible item amount. Income tax payable = taxable income * tax rate.
Or personal income tax
7. stamp duty? According to the purchase and sale amount of 0.3‰