The company mainly pays taxes and fees: \x0d\ 1, business tax = service industry income * tax rate 5% (applicable to enterprises with service industry) (monthly report); \x0d\ VAT = commodity sales revenue (excluding tax) *3% (applicable to small-scale taxpayers) (monthly report); \x0d\ VAT = commodity sales revenue (excluding tax) * 17%- purchase amount (excluding tax) * 17% (applicable to general taxpayers) (monthly report); \x0d\ 2。 Urban construction tax payable = VAT payable+business tax *7% (monthly report); \x0d\ 3。 Education surcharge payable = VAT payable+business tax *3% (monthly report); \x0d\ 4。 Embankment protection fee: operating income *0. 1% (charging standards vary from place to place, and some places do not charge it) (monthly report); \x0d\ Surcharge of local education fees payable = VAT payable+business tax *2% ((the collection standards vary from place to place, and some places are different) (monthly report); \x0d\ 5。 Income tax = total profit * the tax rate is 25% (quarterly); (The income tax rate of qualified small and low-profit enterprises is 20%. Small-scale low-profit enterprises refer to enterprises engaged in industries that are not restricted or prohibited by the state and meet the following conditions: industrial enterprises, with annual taxable income of no more than 300,000 yuan, employees of no more than 100, and total assets of no more than 30 million yuan; Other enterprises, the annual taxable income does not exceed 300,000 yuan, the number of employees does not exceed 80, and the total assets do not exceed 6,543,800 yuan). \x0d\ 6。 Personal income tax (monthly report); Withholding and remitting, regardless of whether the salary exceeds 2000 yuan, all employees must declare in full. \x0d\ Taxable amount of individual income tax (the taxable amount calculated by individuals according to their wages and salaries, after deducting the tax-free "five insurances and one gold" and other items that should be borne by individuals, and then deducting the allowable deduction of 2,000 yuan, is the taxable income. \x0d\ Personal income tax payable = taxable income * applicable tax rate-quick deduction. \x0d\ Attachment: Individual income tax rate table (applicable to wages and salaries) \x0d\ Monthly taxable income tax rate (%) is deducted quickly \x0d\ 1 does not exceed 5 0\x0d\ 2 of 500 yuan, and the part exceeding 500 yuan to 2,000 yuan is10 25 \ x0d. The portion exceeding 2,000 yuan to 5,000 yuan 15 125\x0d\ 4. The portion exceeding 5,000 yuan to 20,000 yuan is 20,375 \ x0d \ 5. For the part exceeding 20,000 yuan to 40,000 yuan, 25 1375 \ x0d \ 6 for the part exceeding 40,000 yuan to 60,000 yuan, 30 3375\x0d\ 7 for the part exceeding 60,000 yuan to 80,000 yuan, 35 6375\x0d\ 8 for the part exceeding 80,000 yuan, 654.38+million yuan 40 65433) \ Stamp duty (monthly report requires different places, or purchase when it occurs); \x0d\ All units and individuals who sign and receive stamps in the books listed in the Provisional Regulations on Stamp Duty in People's Republic of China (PRC) are stamp duty taxpayers and should pay stamp duty according to regulations. \x0d\ table of tax items and tax rates \x0d\ tax items, tax rates or taxes \x0d\ purchase and sale contract 0.3‰\x0d\ processing contract 0.5‰\x0d\ construction engineering survey and design contract 0.5‰\x0d\ construction and installation engineering contract 0.3 ‰ \ property lease contract1‰