What taxes do small-scale manufacturing and sales companies pay? Note: My company is a one-person limited company that produces and sells medical devices.

1. Business tax = service revenue * tax rate of 5% (suitable for enterprises with medical equipment consulting services business) (monthly report);

VAT = merchandise sales revenue (excluding tax) * 3% (suitable for small-scale taxpayers) (monthly report);

VAT = merchandise sales revenue (excluding tax) * 17% - amount of imported goods (excluding tax) * 17% (suitable for general taxpayers) (monthly report);

2. Urban construction tax payable = VAT payable + business tax * 7% (monthly report);

3. Education surcharge payable = VAT payable + business tax * 3% (monthly report);

4. Embankment protection fee: business revenue * 0.1% (the standard of levy varies from place to place, and in some places, it is not levied ) (monthly report);

Local education surcharge payable = VAT payable + business tax * 2% ((levy standards vary from place to place, some places don't levy it) (monthly report);

5. Income tax = total profit * tax rate of 25% (quarterly report); (Income tax rate of qualified small and micro-profit enterprises is 20%, and small and micro-profit enterprises refer to enterprises engaging in national non-restricted and prohibited industries and meet the following conditions: industrial enterprises with annual taxable income not exceeding 300,000 yuan, the number of employees not exceeding 100, and total assets not exceeding 30 million yuan; other enterprises with annual taxable income not exceeding 300,000 yuan, the number of employees not exceeding 80, and total assets not exceeding 10 million yuan.

6. Individual income tax (monthly report); the implementation of withholding and payment, regardless of whether the salary exceeds 2,000 yuan are required to implement the full full declaration.

Personal income tax payable (calculated on the basis of personal wages and salaries payable by individuals, to the amount of monthly income minus the tax exemption should be borne by the individual "five insurance and one gold" and other items, and then subtracted from the allowable deduction of 2000 yuan for the balance of the taxable income.

The amount of personal income tax payable = taxable income * applicable tax rate - quick deduction.

Attachment: Individual Income Tax Rate Table (applicable to wages and salaries)

Bracket Monthly Taxable Income Tax Rate (%) Immediate Deduction

1 Up to 500 Yuan 5 0

2 More than 500 Yuan to 2,000 Yuan 10 25

3 More than 2,000 Yuan to 5,000 Yuan 15 125<

4 The portion exceeding $5,000 to $20,000 20,375

5 The portion exceeding $20,000 to $40,000 25,1375

6 The portion exceeding $40,000 to $60,000 30,3375

7 The portion exceeding $60,000 to $80,000 35,6375

9 Portion exceeding 100,000 yuan 45 15375

(Note: The taxable income for the whole month referred to in this table refers to the balance of the monthly income after deducting the expenses of 2,000 yuan, or after deducting the additional deductions in accordance with Article 6 of this Law.)

7, stamp duty (monthly reporting requirements vary from place to place, or purchased at the time of occurrence);

In the territory of the People's Republic of China **** and the State of China written, received the "People's Republic of China **** and the State of China Provisional Regulations on Stamp Duty" listed vouchers and individuals, are all taxpayers of stamp duty, and should be paid in accordance with the provisions of the regulations of the stamp duty.

Tax Rate Table

Tax Item Tax Rate or Amount

Purchase and Sales Contract 0.3‰

Processing Contract 0.5‰

Construction Engineering Survey and Design Contract 0.5‰

Contract for Construction and Installation Engineering 0.3‰

Property Lease Contract 1‰

Contract for Transportation of Goods 0.5‰

Warehousing and storage contract 1‰

Borrowing contract 0.05‰

Property insurance contract 1‰

Technology contract 0.3‰

Transfer of property rights document 0.5‰