2. Urban construction tax and education surcharge are paid at 7% and 3% of business tax respectively.
3. The land value-added tax shall be paid in advance according to 1% of the advance payment or sales income, and shall be liquidated after the project is completed, and shall be paid according to 30-60% of the value-added amount.
4. Pay the land use tax according to the occupied land area (the tax rate varies from place to place, ranging from 2- 16 yuan per square meter).
5. Property tax shall be paid according to the original value of self-use property 1.2%.
6. Goods sales contracts, construction contracts and housing sales contracts shall be subject to stamp duty at different tax rates.
7. Enterprise income tax is paid at 25% of taxable income. Advance accounts should be adjusted according to the taxable income stipulated by the tax to increase the taxable income.
In addition, there are local education surcharge, river fee, vehicle and vessel use tax, etc.
Legal basis: People's Republic of China (PRC) Tax Collection and Management Law.
Article 1 This Law is formulated with a view to strengthening the administration of tax collection, standardizing tax collection, safeguarding national tax revenue, protecting the legitimate rights and interests of taxpayers and promoting economic and social development.
Article 2 This Law is applicable to the collection and management of various taxes collected by tax authorities according to law.
Article 3 The collection, suspension, reduction, exemption, refund and supplementary payment of taxes shall be carried out in accordance with the law. Where the State Council is authorized by law, it shall be implemented in accordance with the provisions of administrative regulations formulated by the State Council.
No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions inconsistent with tax laws and administrative regulations.
Article 4 Units and individuals that are obligated to pay taxes according to laws and administrative regulations are taxpayers.
Units and individuals that have the obligation to withhold and pay taxes according to laws and administrative regulations are withholding agents. Taxpayers and withholding agents must pay taxes, withhold and remit taxes and collect and remit taxes in accordance with the provisions of laws and administrative regulations.