1, VAT;

2. Urban construction tax;

3. Enterprise income tax;

4. Property tax;

5. Urban land use tax;

6. Travel tax;

7. Stamp duty;

8. Additional education expenses;

9. The production and entrusted processing of cigarettes, alcohol, cosmetics, skin care products, precious jewels and jade, firecrackers, fireworks, gasoline, diesel oil, automobile tires, motorcycles, automobiles and other commodities shall be subject to consumption tax. If there is taxable business tax, business tax shall be paid.

Extended data:

General tax accounting:

In order to account for the occurrence, deduction, payment, tax refund and transfer-out of value-added tax payable by enterprises, detailed accounts of value-added tax payable should be set up under the subject of value-added tax payable, and columns such as input tax, tax paid, output tax, export tax refund and transfer-out of input tax should be set up in the detailed account of value-added tax payable.

Purchasing materials and receiving taxable services:

1. When an enterprise purchases materials or accepts taxable services from China, it shall debit "material purchase", "materials in transit", "raw materials", "goods in stock" or "production cost", "manufacturing expenses", "materials entrusted for processing" and "management expenses" according to the amount recorded in the special VAT invoice.

2. Debit the subject of "tax payable-VAT payable (input tax)" according to the deductible VAT indicated on the special invoice, and credit the subjects of "accounts payable", "notes payable" and "bank deposit" according to the total amount payable or actually paid. For the returned goods, make the opposite accounting entries.

Baidu encyclopedia-taxes and fees