National tax: If you don't have standardized accounts, the self-employed tax is generally approved and collected. Approved collection is based on your location, industry, facade size and other indicators to verify a month's turnover, and then according to the collection rate of 3‰ to verify the tax payable. At present, the tax authorities in many places have a set of approved collection systems. After inputting those indicators, the tax payable will be automatically calculated, and then it will be handed over to taxpayers for signature and confirmation. This is a relatively standardized method.
Taxes collected by the local taxation bureau system: business tax, urban construction tax (except those collected by the State Administration of Taxation), enterprise income tax, personal income tax, resource tax, urban land use tax, land value-added tax, property tax, travel tax, stamp duty, etc.
1. Nine business tax items are set according to industry and category * * *, and the tax rate is also proportional to the industry. Transportation: 3% construction: 3% finance and insurance: 5% post and telecommunications: 3% culture and sports: 3% entertainment: 5%-20% service: 5% transfer of intangible assets: 5% sales of real estate: 5%.
2. Urban maintenance and construction tax is a tax levied by the state on the basis of the "three taxes" actually paid by units and individuals who pay value-added tax, consumption tax and business tax (hereinafter referred to as "three taxes"). Urban construction tax adopts regional differential proportional tax rate, * * * is divided into three grades: 1 grade: the taxpayer is located in the urban area, and the tax rate is 7%. Grade 2: the taxpayer is located in the county town, and the tax rate is 5%. Grade 3: the taxpayer is not located in the city, county, city or town, and the tax rate is 1%.
3. Corporate income tax rate: statutory tax rate: 33% proportional tax rate, and two care tax rates. The annual taxable income rate is 30,000 (including 30,000)18% 3 ~100000 (including100000) 27%.
4. According to the tax law, China citizens, individual industrial and commercial households, foreigners (including stateless persons, the same below) who have income in China and compatriots from Hong Kong, Macao and Taiwan are taxpayers of individual income tax. According to the two standards of residence and residence time, it is divided into resident taxpayers and non-resident taxpayer. According to the different income items, two types of income tax rates are determined for individual income tax, which are: nine-level excess progressive tax rate; five-level excess progressive tax rate for wages and salaries; a. income from production and operation of individual industrial and commercial households; b. income from contracted operation and lease operation of enterprises and institutions; ownership of operating results; five-level excess progressive tax rate; no ownership of operating results; nine-level excess progressive tax rate; proportional tax rate of 20%(8 tax items).
5. Resource taxpayers are units and individuals that exploit mineral products or produce salt with taxable resources within the territory of the People's Republic of China. At present, there are only seven categories of tax items (tax scope) of resource tax, which are: a. crude oil. Refers to the exploitation of natural crude oil, excluding man-made oil. B. natural gas Refers to the natural gas specially exploited or exploited at the same time as crude oil, and the natural gas produced in coal mines is not taxed temporarily. C. coal. Refers to raw coal, excluding coal washing, coal preparation and other coal products. D. other nonmetallic ores. Refers to the above products and non-metallic ore raw ore other than well salt. E. ferrous metal ore. F. Non-ferrous metal ore. New vanadium ore (rock-bearing coal mine). G. salt. Include solid salt and liquid salt. Solid salt, including sea salt, lake salt and well salt. Liquid salt refers to brine.
6. Taxpayers of urban land use tax refer to units and individuals who use land in cities, counties, towns and industrial and mining areas, including domestic-funded enterprises, foreign-invested enterprises and foreign enterprises' institutions, institutions, social organizations, state organs, military units and other units, and individual industrial and commercial households and individuals are also taxpayers. The scope of urban land use tax is: land owned by the state and collective in cities, counties, towns and industrial and mining areas, excluding land owned by rural collectives. (Annual) Taxable amount = actually occupied taxable land area (square meters) × applicable tax rate
7. Taxpayers of land value-added tax are units and individuals who transfer the right to use state-owned land, buildings above ground and their attachments and earn income. Including domestic and foreign-funded enterprises, administrative institutions, Chinese and foreign individuals. The scope of land value-added tax is often judged by three criteria: one is whether the transferred land use right is owned by the state. The second standard: whether the land use right, the above-ground buildings and their attachments have been transferred. The third criterion: whether the transfer of real estate gains income. Value-added amount is less than 1 50% (including 50%), the tax rate deduction coefficient is less than 30% 0 2, more than 50% ~100% (including100%), 40% 5% 3, more than100% ~ 2000.
8. Property tax rate: a. Ad valorem: the tax rate is1.2%; B. From rent: the tax rate is 12%. For residential houses rented by individuals at market prices, the property tax is temporarily levied at the rate of 4%.
9. Within the People's Republic of China, the owners or managers of vehicles and vessels (hereinafter referred to as vehicles and vessels) are taxpayers of vehicle and vessel tax. Foreign-invested enterprises, foreign enterprises and foreigners shall apply the provisions of travel tax.
10. The taxpayers of stamp duty are the units and individuals who set up, use and receive the vouchers listed in the Stamp Tax Law within the territory of China, and should fulfill their tax obligations according to law, including domestic and foreign-funded enterprises, various administrative (organs, military units) and institutions, and Chinese and foreign individuals. Taxpayers of stamp duty can be divided into the following five categories according to the different taxable vouchers they have prepared, used and received: contractors, notaries, bookkeepers, recipients, users and signatories of various electronic taxable vouchers. Taxable voucher type tax item tax rate form taxpayer A. Contract or voucher purchase and sale contract with contractual nature is 0.3‰ of purchase and sale amount, processing contract is 0.5‰ of processing or contracting income, construction project survey and design contract is 0.5‰ of charge, construction and installation project contract is 0.3‰ of contract amount, and property lease contract is 0.3 ‰ of lease amount 1 0.5‰ for freight transportation contract, 0.5 ‰ for storage and custody contract, 0.05‰ for loan contract (including financial lease contract), 0.3 ‰ for insurance premium income/kloc-0 ‰ for technical contract, 0.5‰ C for paper property transfer, and 0.5 ‰ for account books. Other account books shall be affixed with 5 yuan D piece by piece, and license rights and license photos shall be affixed with 5 yuan piece by piece.