1, main tax payable: 1, and 3% value-added tax is paid according to income.
2. Additional taxes are paid to local taxes. Urban construction tax is paid at 7% of the paid value-added tax (5% for counties and towns and 1% for townships); 2. The education surcharge is paid at 3% of the value-added tax paid; 3. The local education surcharge shall be paid at 1% of the value-added tax paid; Consumption tax is levied on tobacco and alcohol in the production process, and the tax rate is as follows: VAT is levied in the sales process. If the seller is a general taxpayer of VAT, the tax rate is 17% (but the actual tax burden is very low after deduction of input tax, generally lower than 3%), otherwise, it will be levied at 3%. Value-added tax should be converted from sales income to tax-free income when collecting taxes. The retail of expanded materials needs to pay VAT and consumption tax 13% consumption tax as follows: (5% ad valorem tax is also levied for wholesale) wine and alcohol: 1, grain liquor and potato liquor 20% 0.5 yuan/kg or 0.5 yuan/500ml 2, yellow rice wine 240 yuan/ton 3, beer: the ex-factory price per ton (including packaging and packaging deposit) is at. Under 3000 yuan per ton, 220 yuan; Homemade in the entertainment and catering industries, per ton of 250 yuan. 4. Other wines 10% 5, alcohol 5% cigarettes: tax item, tax rate 1, cigarettes 45%, 150 yuan/30% per standard box (50,000 cigarettes) 2, cigars 25% 3, and cut tobacco 30% If it is personal sales. Personal ID card and its photocopy, contract (agreement) or certificate of the other unit are required. According to the Global Tobacco Epidemic Report of 20 15, the weighted average tax rate of cigarettes (probably just buying a pack of cigarettes, how much money is actually tax) is 45.8% in low-income countries, 55. 1% in middle-income countries and 64.8% in high-income countries. Let's make this clear first. How much tax should I pay for a pack of cigarettes? Assuming that the ex-factory price of a pack of cigarettes is 1 1.7 yuan, you need to pay value-added tax 1.7 yuan, and consumption tax is 5.66 yuan. The wholesale price is 17.55 yuan, and the value-added tax is 0.85 yuan and the consumption tax is 2.35 yuan. The retail price of 20 yuan is subject to VAT of 0.35 yuan.