1, main tax: small-scale taxpayers pay 3% value-added tax according to their income. (pay national tax). If it is recognized as a general taxpayer of value-added tax, the value-added tax payable = output tax-input tax.

2. Additional taxes and fees (payment of local taxes)

(1) Urban construction tax shall be paid at 7% of the paid value-added tax (5% in county, 0/%in villages and towns);

(2) The education surcharge is paid at 3% of the paid value-added tax;

(3) The local education surcharge is paid according to 65438+ 0% of the paid value-added tax;

(4) There are also reclamation fees and water conservancy construction funds calculated by sales revenue in each province.

3. Pay 20% personal income tax according to the distributed dividends. (Pay local taxes)

4. Pay enterprise income tax at 25% of the profits. (Pay national tax)

5. In addition, there are property tax (65438+ 0.2% of the original value), land use tax, stamp duty and automobile transportation tax. (Pay local taxes)