1) Taxpayers engaged in the production of goods or providing taxable services, or mainly engaged in the wholesale or retail of goods (50% standard applies).

Annual taxable sales ≥ 500,000 yuan, general taxpayer

(2) Taxpayers engaged in the wholesale or retail of goods

Annual taxable sales ≥ 800,000 yuan, general taxpayer

3) Annual sales standard of taxable services

The annual sales standard of taxable services is 5 million yuan (excluding tax sales).

The annual sales of taxable services refers to the cumulative value-added tax sales of transportation and modern service industries provided by taxpayers within a continuous operating period of no more than 12 months, including tax-free sales and tax-reduced sales.

3. Additional tax on education expenses (VAT+business tax+consumption tax) * 3%;

4, local education surcharge (VAT+business tax+consumption tax) tax * 2%;

5, water conservancy construction fund (according to the sales revenue of 0. 1% extraction and payment);

6. Enterprise income tax (total profit *25%). The new income tax law stipulates that the statutory tax rate is 25%, domestic-funded enterprises and foreign-funded enterprises are the same, and the high-tech enterprises that the state needs to support mainly are 15%, small-scale low-profit enterprises are 20%, and non-resident enterprises are 20%;

7. Stamp duty is levied at 0.3‰ of the purchase and sale amount;

legal ground

Article 6 The income in monetary form and non-monetary form obtained by an enterprise from various channels shall be the total income. Including:

(1) Revenue from the sale of commodities;

(2) Income from providing labor services;

(3) Income from property transfer;

(four) dividends, bonuses and other equity investment income;

(5) Interest income;

(6) Rental income;

(7) Royalty income;

(8) Receiving donation income;

(9) Other income.

Detailed rules for the implementation of the provisional regulations on value-added tax Article 28

The standards for small-scale taxpayers mentioned in Article 11 of the Regulations are:

(a) taxpayers engaged in the production of goods or providing taxable services, as well as taxpayers mainly engaged in the production of goods or providing taxable services, concurrently engaged in the wholesale or retail of goods, and the annual VAT sales (hereinafter referred to as taxable sales) is less than 500,000 yuan (inclusive, the same below);

(2) For taxpayers other than those specified in Item (1) of Paragraph 1 of this Article, the annual taxable income is less than 800,000 yuan.

The term "mainly engaged in the production of goods or providing taxable services" as mentioned in the first paragraph of this article means that the annual sales of taxpayers producing goods or providing taxable services account for more than 50% of the annual taxable sales.