1, VAT;
2. Additional taxes and fees, including urban maintenance and construction tax and education surcharge. ;
3. Enterprise income tax is generally levied at 25% of taxable income;
4. Personal income tax;
5. Property tax;
6. Stamp duty;
7. deed tax.
Tax treatment of enterprise financial management;
1. Enterprise income tax: the income obtained by an enterprise from wealth management products shall be calculated and paid at the prescribed tax rate;
2. Interest income tax: If the wealth management income belongs to interest income, interest income tax may be required;
3. Stamp duty: When buying and selling some wealth management products, it may involve the payment of stamp duty;
4. Other related taxes and fees: Depending on the nature of different wealth management products, other types of taxes and fees may be involved.
To sum up, the taxes payable by corporate wealth management income include value-added tax, additional tax, corporate income tax, personal income tax, property tax, stamp duty and deed tax.
Legal basis:
People's Republic of China (PRC) enterprise income tax law
Article 6
The income obtained by enterprises from various channels in monetary and non-monetary forms is the total income. Including:
Revenue from commodity sales;
Income from providing labor services;
Income from property transfer;
Income from equity investment such as dividends and bonuses;
Interest income;
Rental income;
Royalty income;
Accept donation income;
Other income.