1. Business tax = 100,000 * 5% = 5,000 yuan, urban construction tax and education surcharges = 5,000 * (7% + 3%) = 500 yuan.
2, personal income tax = 100000 * (2-3)% (local situation)
2, value-added tax and surcharge calculation
1, value-added tax (rate 3%) VAT = 100000/(1 + 3%) × 3% = 2912.62
2, VAT surcharge urban construction tax (rate 7% for cities or 5% for counties) = VAT × 7% = 203.88
Monthly taxable monthly sales or turnover does not exceed 100,000 yuan, do not have to pay education surcharges and so on.
3, personal tax calculation (taxable amount after 20% discount tax rate of 40%, deduct 7000)
100000/(1+3%)×(1-20%)×40%-7000=24067.96
***The calculation of the sum of the tax paid = 27184.46.
Since the VAT is based on the value-added value of taxable products as the
Since VAT takes the value-added amount of taxable products as the object of taxation, and at the same time must maintain the consistency of the tax burden of the same product, it is a major feature of the design of VAT rate to determine the applicable tax rate from the overall tax burden of taxable products. The VAT rate is generally used in conjunction with the VAT deduction rate in order to calculate the tax according to the VAT "deduction method".
The current VAT rate is proportional to the product, which is divided into 8%, 12%, 14%, 16%, 18%, 20%, 21%, 23%, 26%, 30%, 43% and 45%. The tax rates of most products are determined by conversion on the basis of the original industrial and commercial tax and product tax burden, and the tax rates of some products, on the basis of the original tax burden, have been appropriately adjusted.
Classification
(1) Taxpayers selling or importing goods are subject to a tax rate of 13%, except for the provisions of the second and third items below.
(2) Taxpayers selling or importing the following goods shall be subject to a tax rate of 10%: grain, edible vegetable oil, tap water, heating, cooling, hot water, gas, liquefied petroleum gas, natural gas, biogas, coal products for residential use, books, newspapers, magazines, feedstuffs, chemical fertilizers, pesticides, agricultural machinery, agricultural films, agricultural products, as well as other goods as prescribed by the State Council.
(3) Taxpayers exporting goods shall be subject to a tax rate of zero; however, the State Council shall provide otherwise.
(4) The tax rate for a taxpayer's provision of processing, repairing and fitting services is 13%. The taxpayer concurrently operates goods or taxable labor services with different tax rates.
Legal Basis: Regulations on the Implementation of Individual Income Tax of the People's Republic of China Article 6 Scope of Individual Income as stipulated in the Individual Income Tax Law:
(1) Income from wages and salaries refers to wages, salaries, bonuses, year-end raises, labor bonuses, allowances, subsidies, and other incomes related to the position or employment obtained by an individual as a result of the position or employment.
(2) Income from remuneration for labor services refers to the income derived by an individual from performing labor services, including design, decoration, installation, drafting, laboratory, testing, medical, legal, accounting, consulting, lecturing, translating, reviewing, painting, calligraphy, sculpture, film and television, audio-recordings, video-recordings, performances, performances, advertisements, exhibitions, technical services, referral services, brokering services, agency services, as well as other income derived from labor services. income.
(3) Income from remuneration for manuscripts refers to the income obtained by an individual for the publication and dissemination of his/her works in the form of books, newspapers and magazines.
(4) Royalty income refers to the income obtained by an individual by providing the right to use patent rights, trademark rights, copyrights, non-patented technologies and other franchises; the income obtained by providing the right to use copyrights is excluded from the income from manuscripts.
(5) Business income refers to:
1. Income derived from production and business activities of individual industrial and commercial households, and income derived from the production and business activities of sole proprietorships and partnerships registered within the country by investors of sole proprietorships and partners of partnerships;
2. Income derived from the running of schools, medical treatment, counseling, and other remunerated services;
3. Income derived from the provision of patent rights, trademark rights, copyrights, non-patented technologies, and other franchises; income derived from the provision of the right to use copyrights is not included in the income from manuscripts. Income from contracting, leasing, subcontracting and subletting to enterprises and institutions;
4. Income from other production and business activities.
(6) interest, dividend and bonus income, refers to the interest, dividend and bonus income obtained by an individual who owns debt, equity and so on.
(7) Income from property leasing refers to the income obtained by an individual from the leasing of real estate, machinery and equipment, vehicles and vessels, and other property.
(h) Income from property transfer refers to the income derived from the transfer of securities, equity, shares in partnerships, real estate, machinery and equipment, vehicles and vessels, and other property.
(ix) Incidental income refers to income from winning prizes, jackpots, lotteries and other incidental income.
If it is difficult to define the taxable income items of the income obtained by an individual, the competent tax authorities of the State Council shall determine them.