Tax point, the abbreviation of tax starting point, also known as "tax starting point" or "tax starting point", refers to the starting amount of taxation for tax objects stipulated in the tax law. If the taxable object reaches the threshold, it will be taxed in full; if it does not, it will not be taxed.

Calculation method of tax payment point:

1, the value-added tax is 17% and 3% of the sales revenue (this is a turnover tax, which is applicable to general taxpayers and small-scale taxpayers);

2. Urban construction tax applies different tax rates to taxpayers in different regions: if the taxpayer is located in Dongcheng District, Xicheng District, Chongwen District and Xuanwu District, as well as the sub-district offices in Chaoyang District, Haidian District, Fengtai District, Shijingshan District, Mentougou District and Yanshan District, the tax rate is 7% of the value-added tax; If the taxpayer is located in a suburban county or town, the tax rate is 5% of VAT; If the taxpayer's location is not within the range of 1 and 2, the tax rate is 1% of the value-added tax;

3. The education surcharge is paid at 3% of the value-added tax already paid;

4. The local education surcharge is paid at 2% of the 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); Pay in five ten thousandths of the sum of "paid-in capital" and "capital reserve" every year (pay in full in the first year and pay gradually thereafter);

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 (adjusted profit): the taxable income within 30,000 yuan (inclusive) is 18%, the taxable income between 30,000 yuan and 654.38+ten thousand yuan (inclusive) is 27%, and the taxable income above 654.38+ten thousand yuan is 33% (Note: 2008)

10, personal income tax is withheld and remitted for wages.