1, VAT, VAT rate 17%.

2. Urban construction tax: tax rate:

(1) If the taxpayer is located in the urban area, the tax rate is 7%.

(2) If the taxpayer is located in a county or town, the tax rate is 5%.

(3) If the taxpayer is not located in a city, county or town, the tax rate is 1%.

3. Education surcharge: the tax rate is 3%.

4. Income tax: the tax rate is 25%.

Supplement: calculation method

1, VAT payable = output tax-input tax.

2. Urban construction tax payable = VAT × urban construction tax rate.

3 education surcharge payable = VAT × education surcharge tax rate.

4. Income tax payable = tax payable *25%.