(1) The taxes paid in the national tax are:
Value-added tax is 4% of sales; Sales *4%= VAT
(2) The taxes paid in local taxes are:
1, urban construction tax is 7% of value-added tax (city); VAT * tax rate = urban construction tax
2. The surcharge for education is 3% of VAT; VAT * tax rate = education surcharge
3. Stamp duty is 3/ 10,000 based on sales; Sales amount (contract amount) *3/ 10,000 = stamp duty
4. The personal income tax rate is 5%-45%.
5. The land use tax is calculated according to the land area, and the unit tax varies from place to place (in principle, it is paid by the landlord).
6. Property tax: the tax rate of self-owned property is 1.2%, calculated according to the residual value of the property; When renting a property, the landlord should pay taxes.
(3) Enterprise income tax. See if your company is a newly-established enterprise (newly established after 2002 1 month 1 day, from scratch, and has nothing to do with existing related enterprises in terms of capital and personnel before). The enterprise income tax of a newly-established enterprise is paid in the national tax; The enterprise income tax of old enterprises is paid in local tax.
There are two ways to collect income tax: audit collection and verification collection; Income tax is a management method that is paid in advance on a monthly or quarterly basis and settled at the end of the year.
1. Calculation formula of audit collection: corporate income tax payable this month (quarter) = accumulated profit of this year *25%- income tax paid in the previous month (quarter) of this year.
2. The calculation formula of approved collection: corporate income tax payable this month (quarter) = sales income this month (quarter) * taxable income rate *25%.
Second, when there is no turnover, the taxes required are:
1, the land use tax is calculated according to the land area, and the unit tax is different from place to place (in principle, it is paid by the landlord)
2. Property tax: the tax rate of self-owned property is 1.2%, calculated according to the residual value of the property; When renting a property, the landlord should pay taxes.