1, value-added tax, small-scale taxpayers also need to pay value-added tax, and the tax rate is 3%;

2. Urban construction tax, urban construction tax rate, and location and province. The applicable tax rate of urban construction tax here means that the tax rate of the urban area where the taxpayer is located is 7%, the tax rate of counties and towns is 5%, and the tax rate of large and medium-sized industrial and mining enterprises not in counties and towns is1%;

3. tax basis such as education surcharge, local education surcharge, water conservancy construction fund, education surcharge, local education surcharge and water conservancy construction fund is value-added tax and consumption tax; The calculated amount is also based on the amount of these taxes multiplied by the corresponding tax rates. In other words, these taxes are closely related to the tax rates of value-added tax and consumption tax. Where the annual taxable sales of VAT taxpayers exceed the standards for small-scale taxpayers stipulated by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China, they shall apply to the competent tax authorities for general taxpayer qualification. Taxpayers whose annual taxable sales do not exceed the standards for small-scale taxpayers stipulated by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China, as well as newly opened taxpayers, may apply to the competent tax authorities for general taxpayer qualification. It is necessary to have a fixed place of production and business operation, set up accounting books in accordance with the unified national accounting system, conduct accounting according to legal and valid vouchers, and provide accurate tax payment information.

Legal basis: Article 60 of People's Republic of China (PRC) Tax Collection and Management Law.

If a taxpayer commits one of the following acts, the tax authorities shall order the enterprise to make corrections within a time limit and may impose a fine of less than 2,000 yuan; If the circumstances are serious, a fine of two thousand yuan or more and ten thousand yuan or less shall be imposed:

The relevant provisions on tax payment by small-scale taxpayers are as follows:

(1) Failing to apply for tax registration, change of registration or cancellation of registration within the time limit;

(2) Failing to set up and keep accounting books or keep accounting vouchers and related materials as required;

(3) Failing to submit the accounting system, financial accounting treatment methods and accounting software to the tax authorities in accordance with regulations;

(4) Failing to declare the bank account to the tax authorities as required;

(five) failing to install and use the tax control device in accordance with the provisions, or damaging or changing the tax control device without authorization.

If the taxpayer fails to apply for tax registration, the tax authorities shall order it to make corrections within a time limit; If it fails to make corrections within the time limit, the administrative department for industry and commerce shall request the tax authorities to revoke its business license.

Taxpayers who fail to use tax registration certificates or borrow, alter, damage, buy, sell or forge tax registration certificates in accordance with the provisions shall be fined more than 2,000 yuan 1 10,000 yuan; If the circumstances are serious, a fine of not less than ten thousand yuan but not more than fifty thousand yuan shall be imposed.