1, VAT, the most important tax.

This tax belongs to turnover tax, which is a kind of turnover tax levied on the added value of many links such as commodity production, circulation and labor services or the added value of commodities. Value-added tax is extra-price tax, that is, it is borne by consumers, and it is taxed only if there is value-added tax, and it is not taxed if there is no value-added tax.

According to the size of the company, it is divided into general taxpayers and small-scale taxpayers, and the tax rate will be different according to the type of company. The general taxpayer's VAT rate is:16%; The tax rate for small-scale taxpayers is 3%. Small profit-making enterprises with qualified quarterly income below 90 thousand are exempt from value-added tax.

2. Additional taxes: including urban maintenance and construction tax, education surcharge and local education surcharge. It is paid on the basis of paying value-added tax, and the tax amount of value-added tax is the tax basis.

According to different city levels and different tax rates, the tax rates of urban maintenance and construction tax are: 7%, 5%, 1%, education surcharge: 3%, local education surcharge: 2%.

3. Enterprise income tax: Enterprise income tax is paid according to the company's operating profit, and the tax rate is generally 25%. Eligible companies can include half of their income in taxable income and pay enterprise income tax at the rate of 20%.

4. Some enterprises also involve cultural construction fees, environmental protection taxes and stamp duty.

2. Taxation refers to a normative form in which the state participates in the distribution of social products in a compulsory and unpaid way in order to provide public goods to the society and meet social needs, and obtains fiscal revenue. Taxation is a very important policy tool. Taxation is compulsory, free and fixed.

Extended data

According to the Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on the Number of Tax Returns of Reasonable Degenerate Taxpayers (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.6 20 16), starting from April 20 1 year:

(1) Value-added tax, consumption tax and cultural construction fees of small-scale taxpayers of value-added tax, as well as urban maintenance and construction tax and education surcharge attached to value-added tax and consumption tax, shall be declared quarterly in principle.

(two) the city maintenance and construction tax and education fee attached to the value-added tax and consumption tax are exempt from zero declaration. Through the sharing of national tax and local tax information, zero declaration information of value-added tax and consumption tax is automatically generated, and taxpayers are not required to submit zero declaration information of value-added tax and consumption tax.

(3) The enterprise income tax of small and low-profit enterprises shall be declared quarterly. In line with the provisions of Article 92 of the Regulations for the Implementation of the Enterprise Income Tax Law of People's Republic of China (PRC), these provisions shall apply to small and low-profit enterprises regardless of whether they adopt the audit collection method or the approved collection method (including quota collection and quota collection).

(4) Time-deposit households with simple declaration may not go through the current declaration formalities if they pay the tax payable in accordance with the provisions of laws and administrative regulations within the time limit prescribed by the tax authorities.

References:

? VAT-Baidu Encyclopedia

Taxation-Baidu Encyclopedia