1, and the value-added tax is paid at 3% of the sales revenue; ?
2. Urban construction tax shall be paid at 7% of the paid value-added tax; ?
3. The education surcharge is paid at 3% of the value-added tax already paid; ?
4. The local education surcharge is 2% of the paid value-added tax;
5. Stamp duty: the purchase and sale contract shall be stamped at three ten thousandths of the purchase and sale amount; Account books shall be paid according to 5 yuan/book (at the time of opening accounts every year); The annual payment is 0.5 ‰ of the sum of "paid-in capital" and "capital reserve" (paid in full in the first year, and then paid according to the annual increase); ?
6. Urban land use tax shall be paid according to the land area actually occupied (different places, XX yuan/square meter); ?
7. Property tax shall be paid at 70%* 1.2% of the original value of the own property; ?
8. Travel tax shall be paid by vehicle (different local regulations and different vehicle types have different tax amounts, XX yuan); ?
9. Pay enterprise income tax according to taxable income: 18% for taxable income within 30,000 yuan (inclusive), 27% for taxable income between 30,000 yuan and 654.38+10,000 yuan (inclusive), and 33% for taxable income above 654.38+10,000 yuan.
The VAT payment period of extended materials is 1, 3, 5, 10, 15, 1 month or 1 quarter respectively. The specific tax payment period of taxpayers shall be determined by the competent tax authorities according to the tax payable of taxpayers; If the tax cannot be paid within a fixed time limit, the tax can be paid on time.
If the taxpayer takes 1 month or 1 quarter as 1 tax period, it shall declare and pay taxes within 15 days from the expiration date; 1 If the tax payment period is 1, 3, 5, 10 or 15, the tax shall be paid in advance within 5 days from the due date, and the tax shall be declared within 5 days from 1 the following month.
Taxpayers importing goods shall pay taxes within 15 days from the date when the customs issues the special payment letter for customs import value-added tax.
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