Legal analysis: Value-added tax = tax-exclusive income × collection rate

Stamp tax = contract amount × stamp tax rate

If it is a company type, quarterly corporate income tax = Total profit accumulated this year × applicable tax rate - prepaid tax amount in previous quarters

Legal basis: "Tax Collection and Management Law of the People's Republic of China" Article 5 The taxation department of the State Council is in charge of national tax collection and management work . The state taxation bureaus and local taxation bureaus of various regions shall conduct tax collection and management respectively in accordance with the tax collection and management scope stipulated by the State Council.

Local people's governments at all levels shall strengthen the leadership or coordination of tax collection and management within their respective administrative regions in accordance with the law, support tax authorities in performing their duties in accordance with the law, calculate tax amounts in accordance with statutory tax rates, and collect taxes in accordance with the law.

All relevant departments and units should support and assist tax authorities in performing their duties in accordance with the law.

Tax authorities perform their duties in accordance with the law, and no unit or individual may obstruct it.