1, value-added tax, the tax rate of small-scale taxpayers is 3% (all income is the tax basis without deducting costs and expenses), and the general tax rate is 6%-16%; Or business tax, tax rate (3%-20%)
2. Urban construction tax. Pay according to the business tax paid;
(1) If the taxpayer is located in the urban area, the tax rate is 7%;
(2) If the taxpayer is located in a county or town, the tax rate shall be 5%;
(3) If the taxpayer is not located in a city, county or town, the tax rate is 1%.
3. Additional education fees shall be paid at 3% of the business tax;
4, local education surcharge, according to 2% of the business tax;
5, water conservancy fund, according to 1% pay business tax;
6. Stamp duty. Stamp duty: the contract shall be sealed by three ten thousandths of the amount;
6. Income tax.
7. Land use tax. Generally, the annual tax per square meter is stipulated, from 5 yuan to 30 yuan in big cities1. Medium-sized cities 1.2 yuan to 24 yuan; Small city 0.9 yuan to 18 yuan; County, towns, industrial and mining areas from 0.6 yuan to 12 yuan. "。
8. Property tax. Taxable amount = original value of taxable property ×( 1- deduction ratio )× annual tax rate 1.2%.
9. Vehicle and vessel use tax.
Extended data
Private non-enterprise units refer to social organizations engaged in non-profit social service activities organized by enterprises, institutions, social organizations, other social forces and individual citizens using non-state-owned assets.
Such as various private schools, hospitals, literary and art groups, scientific research institutes, stadiums, vocational training centers, welfare homes, talent exchange centers, etc.
Application conditions
(1) Approved by the competent business unit;
(2) Having a standardized name and necessary organization;
(3) Having employees suitable for their business activities;
(4) Having legal property suitable for its business activities;
(5) Necessary places.
Licensing procedure
(1) Eligible applicants apply to the civil affairs department at the same level;
(2) the civil affairs department on-site investigation, verification, make a decision;
(three) the civil affairs department shall issue registration certificates to applicants who meet the statutory conditions and make news announcements within a certain period of time.
License period
Make a decision within twenty working days from the date of accepting the application; Issue the registration certificate of private non-enterprise units to the applicant within ten working days after the decision.
Submission of materials
(1) application for registration;
(2) the approval document or license of the competent business unit;
(3) Proof of the right to use the site;
(4) Capital verification report;
(5) Basic information and identity certificate of the person-in-charge to be appointed;
(6) The draft articles of association, including the name, domicile, purpose and business scope, organizational management system, procedures for the creation and removal of the legal representative or person in charge, principles for the management and use of assets, procedures for amending the articles of association, procedures for termination and disposal of assets after termination, and other matters that need to be specified in the articles of association.
References:
Baidu encyclopedia-private non-enterprise