1, VAT, VAT refund for goods sold to foreigners, and VAT payment for goods sold to China people;

2. Income tax: enterprise income tax and personal income tax;

3. Local taxes mainly include: urban construction tax, education surcharge, water conservancy fund, stamp duty and personal income tax. If the company has its own real estate, it must pay land use tax and property tax;

4. Social insurance premium.

Refers to tax and expense tax. Taxation is a form of compulsory and free participation in the distribution of social products by the state in order to meet the needs of society according to its social functions and legal provisions. Taxes and fees refer to a kind of fees charged by state organs for providing certain labor services or services to relevant parties in accordance with regulations. Enterprises should set up a detailed account of "consumption tax payable" under the subject of "tax payable" to account for the occurrence and payment of consumption tax payable. Consumption tax should be paid for the credit registration of this course, and consumption tax has been paid for the debit registration; At the end of the period, the credit balance is unpaid consumption tax, and the debit balance is overpaid consumption tax.

legal ground

Law of People's Republic of China (PRC) on the Administration of Tax Collection Article 1 This Law is formulated with a view to strengthening the administration of tax collection, standardizing tax collection, safeguarding national tax revenue, protecting the legitimate rights and interests of taxpayers and promoting economic and social development. Article 2 This Law is applicable to the collection and management of various taxes collected by tax authorities according to law. Article 3 The collection, suspension, reduction, exemption, refund and supplementary payment of taxes shall be carried out in accordance with the law. Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council. No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions inconsistent with tax laws and administrative regulations. Article 4 Units and individuals that are obligated to pay taxes according to laws and administrative regulations are taxpayers. Units and individuals that have the obligation to withhold and pay taxes according to laws and administrative regulations are withholding agents. Taxpayers and withholding agents must pay taxes, withhold and remit taxes and collect and remit taxes in accordance with the provisions of laws and administrative regulations.