Urban maintenance and construction tax is set at different tax rates by region, and the tax rate is 7% if the taxpayer is located in the urban area; Where the taxpayer is located in a county or town, the tax rate is 5%; If the taxpayer is not in a city, county or town, the tax rate is 1%.
Taxpayers whose annual sales of taxable services exceed the standard set by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China (5 million) are general taxpayers, while taxpayers who do not exceed the standard are small-scale taxpayers.
According to the provisions of the pilot scheme of changing business tax to value-added tax, the tax rate of 1 1% is applicable to transportation and construction, 17% is applicable to leasing tangible movable property, and 6% is applicable to other service industries.
Extended information 1. This course accounts for business tax, consumption tax, urban maintenance and construction tax, resource tax and education surcharge. Property tax, travel tax, land use tax and stamp duty will be included in "taxes and surcharges" and not included in the "management expenses" subject. ?
Two, enterprises in accordance with the provisions of the calculation and determination of taxes and fees related to business activities, debit the subjects, credited to the "tax payable" and other subjects. The returned consumption tax, business tax and other taxes originally credited to the undergraduate course shall be debited to the subject of "bank deposit" according to the actual amount received and credited to the subject.
Three, at the end of the period, the balance of this account should be transferred to the "profit of this year" account, after the transfer of this account should be no balance. Because the accounting method of goods sold by installments is different from before, the subject of "long-term receivables" is added.
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