The tax levied in this way is an ad valorem tax based on the product of the natural quantity of the tax object and the unit price. Specific tax is based on the natural physical quantity of the tax object and calculated according to the measurement standard (quantity, weight, area, etc.). ) stipulated by the tax law. The tax collected in this way is a specific tax. The price and quantity of the taxable object are the tax basis.

The value-added tax of ordinary taxpayers is the difference between the output tax and the input tax, and the output tax is paid according to 13%. Small businesses are subject to 3% VAT. VAT is divided into foreign-funded enterprises and domestic-funded enterprises. Foreign-funded enterprises do not have to pay additional taxes, but domestic enterprises do.

Extended data:

Local tax requirements:

1. Local taxes mainly include: property tax, urban land use tax, vehicle and vessel use tax, urban maintenance and construction tax, stamp duty, banquet tax, slaughter tax, livestock transaction tax and market transaction tax.

2. The product tax, business tax and value-added tax of enterprises affiliated to the Ministry of Petroleum, the Ministry of Electric Power, the Petrochemical Corporation and the Nonferrous Metals Corporation shall be regarded as the fixed income of local finance at 30%.

3, personal income adjustment tax, bonus tax, construction tax, urban and rural individual industrial and commercial households income tax, etc. The legislative power of the above local taxes belongs to the central government, and local governments enjoy different degrees of flexibility.

Baidu Encyclopedia-VAT Surcharge

Baidu Encyclopedia-Tax Basis