Subject tax: pay 3% value-added tax according to sales revenue.

2. Additional taxes and fees

(1) Pay urban construction tax at 7% of VAT;

(2) Pay education surcharge at 3% of the value-added tax; ?

(3) Pay local education surcharge according to VAT 1%;

3. Stamp duty: the purchase and sale contract shall be stamped at three ten thousandths of the purchase and sale amount; Account books shall be paid according to 5 yuan/book (at the time of opening accounts every year);

Pay in five ten thousandths of the sum of "paid-in capital" and "capital reserve" every year (pay in full in the first year and pay gradually thereafter);

4, urban land use tax according to the actual occupation of land area (yuan/square meter) to pay, local standards vary;

5. The property tax shall be paid at 70%* 1.2% of the original value of the own property;

6. Travel tax is paid according to different models, and local regulations are different;

7. Pay enterprise income tax according to the taxable income (adjusted profit), with the general enterprise tax rate of 25%, small-scale low-profit enterprise tax rate of 20% and high-tech enterprise tax rate of15%;

8. Have the obligation to withhold and pay personal income tax. The small-scale tax declaration process is relatively simple: just bring the relevant materials of small-scale taxpayers to the small-scale tax declaration process window to declare. ?

Extended data:

Small-scale taxpayers refer to value-added tax taxpayers whose annual sales are lower than the prescribed standards, their accounting is not perfect, and they can't submit relevant tax information as required.

The so-called imperfect accounting means that the taxable amount of output tax, input tax and value-added tax cannot be calculated correctly.

Small-scale taxpayers selling goods or taxable services shall calculate the tax payable according to the sales amount and the collection rate by simple methods, and shall not deduct the input tax. The tax payable is calculated as follows:

Taxable amount = sales × collection rate

Because small-scale taxpayers can only issue ordinary invoices when selling goods or taxable services, the sales income obtained is tax-included sales. Therefore, when calculating the tax payable, the tax-included sales must be converted into tax-free sales before calculating the tax payable.

Small-scale taxpayers selling goods or taxable services adopt the pricing method of combining the sales amount with the taxable amount, and calculate the sales amount according to the following formula:

Sales = sales including tax /( 1+ collection rate)

References:

Small-scale taxpayers-Baidu Encyclopedia