1. The business tax is paid at 5% of the service income provided;

2. Pay VAT according to sales revenue 17%, 6% and 4% (applicable to general VAT taxpayers, small-scale production and processing taxpayers and commercial enterprise taxpayers respectively);

3. Urban construction tax is paid at 7% of the sum of business tax and value-added tax;

4. Education surcharge is paid at 3% of the sum of business tax and value-added tax;

5. Local education surcharge is paid at 2% of the sum of business tax and value-added tax;

6. 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); The annual payment rate is 0.5 ‰ of the sum of paid-in capital and capital reserve (paid in full in the first year and increased year by year thereafter);

7. Urban land use tax shall be paid according to the land area actually occupied (different places, XX yuan/square meter);

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

9. Pay enterprise income tax according to taxable income (adjusted profit): 18% of taxable income within 30,000 yuan, 27% of taxable income between 30,000 yuan and 654.38+10,000 yuan, and 33% of taxable income above 654.38+10,000 yuan;

10, personal income tax is withheld and remitted for wages.

Limited company tax payment method:

1, submit verification payment. That is, the taxpayer declares and calculates the tax payable to the tax authorities, and after being approved by the tax authorities, fills in the payment form and gives it to the taxpayer to pay taxes to the bank.

2. Check the collection. That is to say, for taxpayers whose production is not standardized and their accounts are not perfect, the tax authorities shall, according to their normal production equipment, employees and production and operation, verify the output and sales of their taxable products (or verify the turnover and profits of their business projects) and collect them at the rate;

3. Regular quota collection. That is, some individual industrial and commercial households whose turnover and income are difficult to calculate accurately, after self-declaration, the tax authorities will verify the turnover and income tax surcharge rate for a certain period, and implement the method of combining business tax or value-added tax with income tax;

4. Collection.

To sum up, tax payment by a limited company is an act of paying the tax payable to the tax authorities on time according to the relevant tax laws and regulations, the company's turnover, net profit and other financial statements.

Legal basis:

Article 1 of the Enterprise Income Tax Law of People's Republic of China (PRC)

Within the territory of People's Republic of China (PRC), enterprises and other income-earning organizations (hereinafter referred to as enterprises) are taxpayers of enterprise income tax and pay enterprise income tax in accordance with the provisions of this Law.

Article 4

The tax standard of a limited liability company is enterprise income tax, and the tax rate is 25%.