1. Value-added tax. Auto repair shops are mainly engaged in repairing and repairing automobiles and pay VAT. The tax rate for general taxpayers is 17%; the tax rate for small-scale taxpayers is 3%.

2. Urban construction tax is paid based on (business tax + value-added tax + consumption tax) (7% in urban areas, 5% in counties and towns, and 1% in rural areas);

3 , Educational surcharge is paid at 3% of the paid (business tax + value-added tax + consumption tax);

4. Local education surcharge is paid at 2% of the paid (business tax + value-added tax + consumption tax) ;

5. Water conservancy fund, 1% of the paid (business tax + value-added tax + consumption tax);

6. Stamp tax: 30,000% of the purchase and sale amount for purchase and sales contracts Decals; the account book is paid at 5 yuan/book (when it is activated every year); the annual payment is 0.05% of the sum of "paid-in capital" and "capital reserve" (the full amount is paid in the first year, and will be increased annually thereafter) Partial payment);

7. Urban land use tax is paid according to the actual occupied land area (regulations vary from place to place, XX yuan/square meter);

8. Property tax is paid according to the actual occupied land area. 70%*1.2% of the original value of the property must be paid;

9. Vehicle and vessel tax is paid according to the vehicle (the regulations vary from place to place, and the tax amount is different for different models, XX yuan per vehicle);

10 , corporate income tax. The Income Tax Law stipulates that the statutory tax rate is 25%, which is the same for domestic-funded enterprises and foreign-funded enterprises. The state needs to focus on supporting high-tech enterprises for 15%, small and low-profit enterprises for 20%, and non-resident enterprises for 20%.

11. Personal income tax is withheld and paid when wages are paid.

Except for value-added tax and corporate income tax (for newly established enterprises on January 1, 2002), which are declared and paid to the National Taxation Bureau, all the above taxes are declared and paid to the local taxation bureau.

Usually the auto repair industry also provides maintenance and cleaning services. The "Implementation Rules of the Interim Regulations on Value-Added Tax" stipulate that if a taxpayer concurrently engages in non-VAT taxable items, the sales volume of goods or taxable services and the turnover of non-VAT taxable items shall be calculated separately. If separate accounting is not performed, the sales volume of goods or taxable services shall be determined by the competent tax authorities.

The "Implementation Rules of the Interim Regulations on Business Tax" stipulate that if a taxpayer engages in both taxable activities and goods or non-taxable services, it shall separately calculate the turnover of taxable activities and the sales of goods or non-taxable services. If the amount is taxable, business tax shall be paid on the turnover of taxable activities, and no business tax shall be paid on sales of goods or non-taxable services. If there is no separate accounting, the competent tax authority shall determine the turnover of taxable activities.

Therefore, for those who are mainly engaged in the repair and maintenance of automobiles and concurrently operate non-VAT taxable items such as maintenance and cleaning services, that is, business tax taxable items, if they are not separately accounted for, the value-added shall be separately determined by the competent tax authorities Sales and turnover of taxable services and business taxable activities are subject to value-added tax and business tax respectively.