1, value-added tax rate: small-scale 3% general taxpayers 17% Calculation: sales revenue (excluding tax) X tax rate
2, business tax rate: unqualified 5% qualified 3% Calculation: sales revenue (excluding tax) X tax rate
3, additional taxes: (1) urban construction tax: 7% Calculation: value-added tax (business tax) tax amount X7% (2) Education surcharge: 3% Calculation method: VAT (business tax) tax amount X 3% (3) Local education surcharge: 2% Calculation method: VAT (business tax) tax amount X 2%
4. Stamp duty: Purchase and sales contracts are discounted at three ten thousandths of the amount of the purchase and sale; account books are paid at 5 yuan per book (when activated every year); annual tax is calculated on the basis of the difference between "paid-in capital" and "capital stock"; and the annual tax is calculated on the basis of "paid-in capital" and "capital stock". "and" capital surplus "and the sum of five ten thousandths of the payment (the first year to pay the full amount, and then by the annual increase in the payment)
5, Enterprise Income Tax: Enterprise Income Tax depends on whether the enterprise is authorized levy or checking the accounts levy.
(1) Checking and collecting: Tax rate 20% 25% Calculation: Taxable amount = Profit X Applicable tax rate
(2) Approved collecting: Tax rate 20% 25% Approved tax rate is the tax rate approved by the Commissioner according to the specific situation of the enterprise: 7%, 10% Calculation: Taxable amount = Taxable sales X Approved income rate X Applicable tax rate Columns: Sales of 100,000 yuan, the approved tax rate of 7%, the applicable tax rate is 7%. tax rate of 7%, the applicable tax rate of 25%, then the corporate income tax is: 100,000 X 7% X 25% = 1750 yuan
6, payroll withholding personal income tax: tax rate table can be found online, August 31, 2018, the decision to amend the personal income tax law was adopted, the starting point of 5,000 yuan per month, October 1, 2018 onwards, the implementation of the latest starting point and tax rates .
Expanded:
A proportional tax rate
That is to say, for the same object of taxation, regardless of the size of the amount, the same proportion of taxation is stipulated. China's value-added tax (VAT), business tax, urban maintenance and construction tax, and enterprise income tax adopt the proportional tax rate.
The proportional tax rate can be divided into three specific forms in its application: single proportional tax rate, differential proportional tax rate and range proportional tax rate.
Single proportional tax rate means that the same proportional tax rate is applied to all taxpayers of the same tax object.
Differential proportional tax rate, refers to the same tax object of different taxpayers apply different proportional taxation. Specifically divided into the following three forms:
Differential proportional tax rate of products: that is, different proportional tax rates are applied to different products, and the same proportional tax rate is applied to the same product. Such as consumption tax, customs duty, etc.;
Industry differential proportional tax rate: that is, different proportional tax rates are applied to different industries, and the same proportional tax rate is applied to the same industry.
Differential proportional tax rate by region: different proportional tax rates are applied to different regions and the same proportional tax rate is applied to the same region. Such as urban maintenance and construction tax.
Range proportional tax rate, refers to the same tax object, the tax law only provides for the minimum tax rate and the maximum tax rate, each region in the range to determine the specific use of the tax rate.?
Two, fixed tax rate
Fixed tax rate is a special form of tax rate. It is not in accordance with the tax object to provide for the proportion of the tax, but in accordance with the unit of measurement of the tax object to provide for a fixed amount of tax, so also known as the fixed tax, generally applicable to the quantitative tax. Its advantages are: from the amount of taxation, not from the price of taxation, is conducive to encouraging taxpayers to improve the quality of products and improve packaging, easy to calculate.
However, due to the provisions of the tax with the price changes are detached from the price increase, in the price increase, can not make the national revenue with the growth of national income and synchronization of growth, in the price decline, will limit the taxpayer's production and management incentive. In specific application, it is divided into the following kinds:
(1) regional differential tax amount: that is, in order to take care of the differences in natural resources, production level and profitability level of different regions, according to the different situations of economic development of each region to formulate a different amount of tax;
(2) amplitude of the tax amount: that is, the central government only stipulates a tax amplitude, and the localities, according to the actual situation of their own regions, within the amplitude stipulated by the central government, determine an implementation amount.
(3) Classification and grading of tax: the tax object is divided into a number of categories and grades, and the corresponding tax amount is prescribed for each category from the lowest to the highest, with high tax amount for the high grade and low tax amount for the low grade, which is of the nature of a progressive tax.
Baidu Encyclopedia-Tax Rates