1, VAT (3% for small-scale taxpayers and 17%-6% for general taxpayers)
VAT payable by small-scale taxpayers = income excluding tax * 3%;
Value-added tax payable by general taxpayers = sales excluding tax * applicable tax rate+input tax transfer-input tax-export tax rebate.
2. Enterprise income tax (total profit *25%). The new income tax law stipulates that the statutory tax rate is 25%, which is the same for domestic and foreign-funded enterprises. The number of high-tech enterprises that need to be supported by the state is 15%, that of small-scale low-profit enterprises is 20%, and that of non-resident enterprises is 20%.
Basic calculation formula: taxable income = total income-deductible item amount. Income tax payable = taxable income * tax rate.
Two? , local tax:
1, urban construction tax (value-added tax+business tax+consumption tax) tax * applicable tax rate, where the applicable tax rate means that the tax rate in the urban area where the taxpayer is located is 7%, that in counties, towns, large and medium-sized industrial and mining enterprises is 5%, and that in the urban area is 1%.
2. Additional tax on education expenses (VAT+business tax+consumption tax) *3%
3, local education surcharge (VAT+business tax+consumption tax) tax *2%
4. Water conservancy construction fund tax (VAT+business tax+consumption tax) * 1%
5. Property tax
If the enterprise has property rights, it needs to pay property tax. Property tax is a tax levied on domestic units and individuals with property rights in cities, counties, towns and industrial and mining areas according to the original value of property tax or rental income.
(1) The tax rate is 1.2% based on the original value (assessed value) of the property tax.
The calculation formula is: annual tax payable of property tax = original value of the property (assessed value) × (1-30% )× 1.2%.
(2) If the rental income is the tax basis, the tax rate is 12%.
The calculation formula is: annual tax payable of property tax = annual rental income × 12%.
If the unit is a "foreign-invested enterprise or foreign enterprise", it should pay the urban real estate tax.
7. Urban land use tax
Urban land use tax is a kind of tax levied on units and individuals who have the right to use land in cities, counties, towns and industrial and mining areas according to the actual occupied land area.
Annual tax payable = ∑ (land area at all levels * corresponding tax amount). The tax grade of urban land in Beijing is divided into six levels, and the tax standard of each level of land is: the annual tax per square meter of first-class land is 10 yuan; The annual tax of secondary land is in 8 yuan per square meter; The annual tax per square meter of Grade III land is 6 yuan; The annual tax per square meter of Grade IV land is 4 yuan; The annual tax per square meter for Grade 5 land is 1 yuan; 0.5 yuan, the annual tax per square meter for Grade VI land.
If the unit belongs to a foreign-invested enterprise or foreign enterprise, it shall pay the land use fee of the foreign-invested enterprise.
8. Vehicle and vessel use tax
If you own a motor vehicle, you also need to pay the corresponding vehicle and vessel use tax. Vehicle and vessel use tax is a kind of property behavior tax levied on vehicles driving on public roads and ships sailing in domestic rivers, lakes or territorial ports according to the type, tonnage and prescribed tax amount. The calculation formula is: passenger car tax payable = taxable vehicles * truck unit tax payable = vehicle deadweight or net tonnage * motorcycle unit tax payable = taxable vehicles * unit tax. Units belonging to "foreign-invested enterprises or foreign enterprises" shall pay vehicle and vessel license tax.
9. Stamp duty
Stamp duty is a kind of voucher tax with behavioral nature, which is levied on all kinds of vouchers listed in the provisional regulations on stamp duty in economic activities and economic exchanges. It is divided into ad valorem tax and specific tax.
Tax payable = tax amount * tax rate, tax payable = number of vouchers * unit tax amount.
10, deed tax
Enterprises still need to pay deed tax in time when accepting real estate. Deed tax is a tax levied on units and individuals who accept land use rights and housing ownership when transferring land and housing ownership in People's Republic of China (PRC). Deed tax is based on the transaction price of land use right and house ownership transfer. At present, the current deed tax rate in Beijing is 3%, and the tax payable is equal to the transaction price of real estate or the appraised price * tax rate.
1 1, personal income tax
Personal income tax is a tax levied on taxable income obtained by individuals.
The unit or individual who pays the income is the withholding agent of personal income tax, and the personal income tax of employees is withheld and remitted on schedule in accordance with the provisions of the tax law. Withholding and paying personal income tax is the legal obligation of withholding agents.