Supplementary answer: The money earned from singing and dancing at TV concerts is classified as "cultural and sports industry"

1. Advertising income is levied business tax as "advertising industry" with a tax rate of 5%. Business tax = turnover * 5%;

At the same time, a 3% cultural undertaking construction fee = turnover * 3%

2. Income from "viewing fees and song request fees", as per "Cultural and sports industry" levies business tax at a rate of 3%; business tax = turnover * 3%;

3. TV shopping, value-added tax is levied on the sales of goods, general taxpayers, the tax rate is 17%; small-scale tax payment For people, the tax rate is 3%.

IV. Other taxes paid include:

1. Urban construction tax is 7% of value-added tax and business tax (municipal); (VAT + business tax) * tax rate = urban construction tax < /p>

2. Education fee surcharge is based on 3% of value-added tax and business tax; (VAT + business tax) * tax rate = education fee surcharge

3. Stamp tax is based on sales volume of 3/10,000; sales Amount (contract amount) * 3/10,000 = stamp duty

4. The personal income tax rate is 5%-45% excess progressive tax rate

5. Land use tax is calculated based on the land area, unit The tax amount is inconsistent across regions

6. Real estate tax: The tax rate for self-owned properties is 1.2%, calculated based on the residual value of the property;

5. Corporate income tax. It depends on whether your unit is a newly established enterprise (an enterprise newly established after January 1, 2002, from scratch, and it has no previous relationship with existing related enterprises in terms of funds, personnel, etc.). Otherwise, it is a newly established enterprise. (For old enterprises) The corporate income tax of newly established enterprises is paid at the national tax; the corporate income tax of old enterprises is paid at the local tax.

There are two ways to collect income tax: audit collection and verification collection; income tax is a management method that is paid in advance on a monthly or quarterly basis and settled at the end of the year.

1. Calculation formula for audit collection: corporate income tax payable this month (quarter) = accumulated profit for this year * 25% - income tax paid in previous months (quarters) of this year.

2. Calculation formula for approved collection: Corporate income tax payable for this month (quarter) = Sales revenue for this month (quarter) * taxable income rate * 25%