I. Basic taxes

1, value-added tax according to sales revenue 17% and 4% (applicable to general taxpayers and small-scale taxpayers respectively);

2. Urban construction tax shall be paid at 7% of the value-added tax paid;

3. The education surcharge shall be paid at 3% of the value-added tax paid;

4. The local education surcharge is paid at 2% of the value-added tax paid;

5. Stamp duty: the purchase and sale contract shall be stamped at three ten thousandths of the purchase and sale amount; The account book shall be paid according to 5 yuan/book (when it is opened 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 then pay in the annual increase);

6. Urban land use tax shall be paid according to the land area actually occupied (it varies from place to place, XX yuan/square meter);

7. The property tax shall be paid at 70%* 1.2% of the original value of the own property;

8. Travel tax shall be paid according to the vehicle (the regulations vary from place to place, and the tax amount for different models is different, XX yuan);

9. The enterprise income tax shall be paid according to the taxable income (adjusted profit): 18% for taxable income within 30,000 yuan (inclusive), 27% for taxable income between 30,000 yuan and100000 yuan (inclusive), and 33% for taxable income above100000 yuan (Note: 23)

10, withholding personal income tax on salary.

Except for the value-added tax and enterprise income tax (newly established enterprises in 2002 1 month 1 month), all the above taxes are declared and paid to the local taxation bureau.

Second, the tax declaration period

1, value-added tax, urban construction tax, education surcharge and personal income tax equal to the following month 10 is the deadline for payment;

2. Within/0/5 days after the corporate income tax season (the next month/0/0 day if it is confirmed by the local tax authorities), the deadline for payment is 4 months;

3, property tax, urban land use tax, travel tax, etc., according to the provisions of the local tax authorities to pay the time limit (generally twice a year and other provisions vary).

4. The deadline for payment is the last day. In case of a rest day, it will be postponed for one day; In case of long holidays (Spring Festival, May Day and Eleventh Day), it will be postponed according to rest days;

5. The late payment fee will be charged by 5/10000 per day;

6. The tax authorities may be fined if they fail to pay after being ordered by the tax authorities to pay within a time limit.