1, VAT = commodity sales revenue (excluding tax) *3% (small-scale taxpayer, monthly statement);

2. Urban construction tax payable = value-added tax 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 shall be implemented, and all employees shall declare in full whether the wages and salaries exceed 2,000 yuan or not;

6. Income tax = total profit * The tax rate is 25%.

The compulsion of taxation means that the state, as a social manager, relies on political power and political power to levy taxes by issuing laws or decrees. Social organizations and members who have the obligation to pay taxes must abide by the compulsory tax laws of the state. Within the scope of the national tax law, taxpayers must pay taxes according to law, otherwise they will be punished by law, which is the embodiment of the legal status of taxation. Mandatory characteristics are reflected in two aspects: on the one hand, the establishment of tax distribution relationship is mandatory, that is, the collection of taxes depends entirely on the political power owned by the state; On the other hand, the process of tax collection is mandatory, that is, if tax violations occur, the state can punish them according to law. The three basic characteristics of taxation are a unified whole. Mandatory is a powerful guarantee to realize tax collection without compensation, while unpaid is the embodiment of tax essence, and quota is the inevitable requirement of mandatory and unpaid.

legal ground

People's Republic of China (PRC) enterprise income tax law

Article 54 Enterprise income tax shall be paid in advance in monthly or quarterly installments. An enterprise shall, within 15 days after the end of the month or quarter, submit a tax return for prepaying enterprise income tax to the tax authorities and pay taxes in advance. The enterprise shall, within five months after the end of the year, submit the annual enterprise income tax return to the tax authorities for final settlement and settlement of the tax refund. When an enterprise submits an enterprise income tax return, it shall attach financial and accounting reports and other relevant materials in accordance with the regulations.