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How much is the tax standard for an enterprise to file tax returns?
There are many kinds of taxes of employers, including employer income tax, employer value-added tax, employer stamp tax, etc. Each tax standard is different. 1. Value-added tax (3% for small-scale taxpayers and 17%-6% for general taxpayers) or business tax (3%-2% for taxable content); 2. Urban construction tax (value-added tax+business tax+consumption tax) tax amount * applicable tax rate. The applicable tax here refers to the tax rate of 7% in the urban area where the taxpayer is located, 5% in counties, towns, large and medium-sized industrial and mining employers who are not in counties and towns, and 1% in cities, counties and towns; 3. Tax amount of education surcharge (VAT+business tax+consumption tax) *3%; 4, local education surcharge (VAT+business tax+consumption tax) tax *2%; 5, water conservancy construction fund (according to the sales revenue of .1% to withdraw and pay); 6. Employer's income tax (total profit *25%). The new income tax law stipulates that the statutory tax rate is 25%, domestic employers and foreign employers are the same, and the high-tech employers that the state needs to focus on support are 15%, small-scale low-profit employers are 2%, and non-resident employers are 2%; 7. Stamp duty is .3‰ of the purchase and sale amount. Article 6 The income obtained by an enterprise from various sources in monetary and non-monetary forms is the total income. Including: (1) income from sales of goods; (2) Income from providing labor services; (3) Income from the transfer of property; (four) dividends, bonuses and other equity investment income; (5) Interest income; (6) Rental income; (7) Royalty income; (8) Receiving donation income; (9) Other income.