1, and the business tax is paid at 5% of the operating income;

2. Urban construction tax is paid at 7% of the business tax;

3. The education surcharge shall be paid at 3% of the paid business tax;

4. The local education surcharge is paid at 2% of the business tax;

5. Pay the land value-added tax according to the value-added amount of the deducted project amount from the transferred real estate income (if the value-added amount does not exceed 50%, 100%, 200% and 200% of the deducted project, different tax rates such as 30%, 40%, 50% and 60% shall apply respectively);

6. Stamp duty: the Jian 'an contract shall be stamped at three ten thousandths of the contract amount; The purchase contract shall be affixed with a decal of five 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); Pay in five ten thousandths of the sum of "paid-in capital" and "capital reserve" every year (pay in full in the first year and pay gradually 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. Travel tax shall be paid by vehicle (different local regulations and different vehicle types have different tax rates, XX yuan/vehicle);

65,438+00. The enterprise income tax is paid at 25% of the taxable income (adjusted profit) (calculated by stages in 2007: within 30,000 yuan 18%, between 30,000 yuan and 65,438+10,000 yuan, 27%, more than 65,438+10,000 yuan, 33%);

1 1, personal income tax is withheld and remitted on wages.

Enterprises started after June 65438+1 October1in 2002, except for paying enterprise income tax to the state taxation bureau, all other taxes are declared and paid to the local taxation bureau.

Second, the tax declaration period

1, and the deadline for payment is when business tax, urban construction tax, education surcharge and personal income tax are equal to 10 of the following month;

2. The enterprise income tax payment period is 15 days after the quarter (10 days in the next month if the local tax authorities confirm monthly payment), and the final settlement period is 4 months;

3. Property tax, urban land use tax, vehicle and vessel tax, etc. , according to the time limit stipulated by the local tax authorities (generally twice a year, other provisions are different).

The deadline for payment is the last day. In case of rest day, it will be postponed for one day; In case of long holidays (Spring Festival, May 1st and 11th), it will be postponed according to rest days;

5. The late payment fee is charged at 5/10000 per day;

6. Those who fail to pay after being ordered by the tax authorities within a time limit may be fined.

Third, the calculation method of property tax

According to the provisions of the tax law, there are two ways to calculate the property tax:

(1) Calculate the residual value after deducting 30% from the original value of the property at one time. The calculation formula is: annual tax payable = original book value of real estate ×( 1-30%)× 1.2%.

(2) According to the rental income, the calculation formula is: annual tax payable = annual rental income × applicable tax rate (l2%).

This answer is made by? Integrity expert of Zhonggu Legal Network? Lawyer Zhang Tao? provide