Posts and telecommunications mainly pay business tax, urban maintenance and construction tax, education surcharge, enterprise income tax and personal income tax. The business tax rate of posts and telecommunications industry is 3%, and the calculation formula is tax payable = turnover × applicable tax rate. The tax basis of urban maintenance and construction tax is the business tax actually paid by taxpayers, and the tax rates are 7%, 5% and 1% respectively. Calculation formula Taxable amount = business tax amount × tax rate.

The balance of taxpayers' total income in each tax year after deducting allowable deductions is taxable income, and the statutory tax rate is 25%. Basic calculation formula: taxable income = total income-deductible item amount; Taxable amount = taxable income × applicable tax rate.

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Provisions on tax payment requirements of post and telecommunications industry:

1. The taxpayer shall submit a written application report to the competent tax authorities, and provide the taxpayer's qualification certificate, annual sales (business) and other relevant documents and materials. Branches shall also provide relevant certificates or photocopies of the head office, and receive the Application Confirmation Form for General VAT Taxpayers in triplicate.

2. Taxpayers shall truthfully fill in the items listed in the Application Confirmation Form for General VAT Taxpayers item by item, and submit the Application Confirmation Form for General VAT Taxpayers to the competent tax authorities for review within ten days.

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