Surcharge refers to the collection of three main turnover taxes (value-added tax, business tax and consumption tax) and additional taxes and fees at the same time. It usually includes urban construction tax, education fee and local education fee. For example, urban maintenance and construction tax is based on value-added tax, consumption tax and business tax.
Taxes (rates) are: urban construction tax 7% (urban area), 5% (county town), 1% (other), education fee 3%, and local education fee 2%.
But for Shanghai, the surcharge is 13%.
The calculation result is: actual tax rate (13%).
Extended data:
Standard for the provision of VAT surtax
1, VAT surcharges are divided into foreign-funded enterprises and domestic-funded enterprises. Foreign-funded enterprises do not have to pay surcharges, but domestic-funded enterprises do. From 20 10/February, foreign-funded enterprises also need to pay additional taxes.
2) The value-added tax of domestic-funded enterprises is subject to additional tax, which means that the urban construction tax is calculated at 7% of the value-added tax in urban areas (the urban construction tax is calculated at 5% in counties and towns); Calculate the education surcharge at 3%; Local education surcharge is calculated at 2%.
3) For ordinary taxpayers, VAT is the difference between output tax and input tax, and the output tax is paid at 17%. Small-scale enterprises are subject to 3% VAT.
According to the current provisional regulations on business tax and the relevant provisions of its detailed rules for implementation, it is regarded as taxable if a unit or individual gives real estate or land use rights to other units or individuals free of charge. In principle, the donor is required to pay business tax, and the tax rate for paying business tax is 5%.
1, real estate is donated between close relatives and people who have the relationship of support and maintenance, and real estate is acquired by inheritance or bequest, which is exempt from business tax.
Article 2 of the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Several Tax Exemption Policies for Business Tax on Personal Financial Commodity Trading (Caishui [2009]11No.) stipulates that if an individual donates real estate or land use right for free, it will be exempted from business tax temporarily under any of the following circumstances:
(1) Divorce property division;
(2) Free gifts to spouses, parents, children, grandparents, grandchildren, grandchildren, brothers and sisters;
(3) Free gift to the dependents or supporters who bear the obligation of direct support or maintenance;
(4) The legal heir, testamentary successor or legatee of the house property right obtained according to law after the death of the owner of the house property right.
2. Business tax shall be paid in accordance with the law for the gift of real estate between other people. However, if the property donated by other people reaches a certain number of years and meets the conditions for exemption from business tax, it can still be exempted from business tax. For example, if an individual donates a house that has been purchased for five years, it can be exempted from business tax.
The scope of business tax can be summarized as: taxable services provided in the People's Republic of China, transfer of intangible assets and sale of real estate.
The scope of taxation of business tax can be understood from the following three aspects:
First, in the People's Republic of China, it means:
(1) The unit or individual that provides or accepts taxable services is in China;
(2) The recipient of the transferred intangible assets (excluding land use rights) is in China;
(3) The land for which the land use right is transferred or leased is within the territory;
(4) The real estate sold or leased is in China.
References:
Ministry of Justice of China-Provisional Regulations of the People's Republic of China on Value-added Tax