The tax point, short for the starting point, also known as the "starting point of taxation" or "starting point", refers to the starting point of the tax law for the taxable object to start taxing the amount. If the amount of the object of taxation reaches the starting point, the entire amount will be taxed, and if it does not reach the starting point, no tax will be levied.
Tax point calculation method:
1, value-added tax according to the sales revenue of 17%, 3% (this is a turnover tax, respectively, applicable to general taxpayers of value-added tax, small-sized taxpayers);
2, the city construction tax is based on the implementation of the taxpayers in different areas of different tax rates: the location of the taxpayers in the Dongcheng District, Xicheng District, Chongwen District, Xuanwu District within the scope of the taxpayer's seat and the taxpayer in the Chaoyang District, Haidian District, Haidian District and Xuanwu District. The tax rate is 7% of VAT for those whose taxpayers are located in the six districts of Chaoyang, Haidian, Fengtai, Shijingshan, Mentougou and Yanshan; 5% of VAT for those whose taxpayers are located in the suburban counties and towns; 1% of VAT for those whose taxpayers are located outside of the scope of items 1 and 2;
3. The surcharge on education is 3% of VAT; and
3. The surcharge on education is 3% of VAT. Education surcharge shall be paid at the rate of 3% of the VAT paid;
4. Local education surcharge shall be paid at the rate of 2% of the VAT paid;
5. Stamp Duty: Purchase and sales contracts shall be discounted at the rate of three ten thousandths of the amount of the purchases and sales; books shall be paid at the rate of 5 Yuan/book (when they are opened every year); annual tax shall be paid at the rate of 3% of the amount of the paid-in capital and the capital surplus. "capital surplus" and the sum of five ten thousandths (the first year by the full amount, and then by the annual increase in the payment);
6, urban land use tax according to the actual occupation of the land area to pay (local regulations vary, XX yuan / square meter);
7, property tax according to the original value of their own property 70% of the * 1.2% to pay;
7, property tax according to the original value of their own properties *1.2%;
8. Vehicle and ship tax is paid according to the vehicle (regulations vary from place to place, different tax amount for different models, XX yuan vehicle);
9. Enterprise income tax is paid according to the taxable income (adjusted profit): 18% for the taxable income within 30,000 yuan (inclusive), 27% for the taxable income from 30,000 yuan to 100,000 yuan (inclusive), and 33% for the taxable income above 100,000 yuan (note: 2008 is the year in which the tax is paid.). 33% (Note: the tax rate from 2008 onwards is 25%);
10, payroll withholding and payment of personal income tax.