1, value-added tax:
Small-scale taxpayers: the amount of value-added tax payable = (income/1 + 3%) × 3%
General taxpayers: the amount of value-added tax payable = the amount of sales tax in the current month - (the current month's input tax + the last period of the retained input tax)
Note: According to the different industries in the company's different tax rates are not the same, the main tax rates are: 3%, 6%, 11%, 17%. At present, small-scale taxpayers with quarterly sales not exceeding 90,000 yuan can be exempted from VAT, which is what we usually call zero declaration.
2, enterprise income tax
Enterprise income tax payable = total profit x 25%
High-tech enterprises, software enterprises, qualified companies, etc. can be applied to the 15% tax rate, qualified small and micro-enterprises only according to the effective tax rate of 10% to pay enterprise income tax.
3. Personal Income Tax
Personal Income Tax = ( Salary _ five insurance and one fund - personal tax exemption ) x Tax Rate - Quick Deduction
In fact, the scope of the personal income tax is much broader than this, "wages, salaries" is only a kind of personal income tax scope.
More for: individual industrial and commercial production and management income, enterprise and public institutions contracting and leasing business income, labor compensation income, dividends and bonus income and so on.
4, stamp duty:
Stamp duty payable = income × 0.03%
Stamp duty is a very important regulatory tax. The rate of stamp duty is designed to follow the principle of light tax burden and *** same burden. Therefore, the tax rate is relatively low; for example: business licenses, according to the piece of decal five dollars; housing lease contracts, according to the total amount of the lease of one thousand; purchase and sales contracts, technology contracts, according to the contract amount of three ten thousandths of the contract amount, and so on.
5, education surcharge:
Education surcharge = VAT payable × 3%
6, local education surcharge:
Local education surcharge = VAT payable × 2%
7, water fund:
Water Fund payable = income × 0.08%
8, trade union preparatory fund (payable after one year)
8, trade union preparatory fund (payable after one year)
9, trade union preparatory fund (payable after one year)
9, trade union preparatory fund (payable after one year)
10 One year after the establishment of the payment)
Payable trade union preparatory fund = total wages × 2.5%, trade union funds = total wages × 0.004%
9, disability protection fund (three years after the establishment of the payment)
Calculated on the basis of the number of employees, each year is not the same standard.
10, urban maintenance and construction tax:
Urban maintenance and construction tax = VAT payable × 7%
The above is the majority of enterprises now bear the tax, not to mention some industry-specific taxes, such as the advertising industry, you need to pay the construction tax of the cultural undertakings.
Expanded
City maintenance and construction tax is based on the actual amount of tax paid by taxpayers for the circulation of the tax levied on the basis of a kind of tax, the tax link is determined in the taxpayers to pay the value-added tax, consumption tax links, from the production of commodities to the consumption of goods as long as the occurrence of the flow of process of value-added tax, consumption tax of which a kind of tax payment behavior, will be based on this kind of tax payment. It is necessary to calculate and pay urban maintenance and construction tax on the basis of this tax.
Formula: taxable amount = (value-added tax + consumption tax)*applicable tax rate
The tax rate according to the location of the taxpayers were stipulated as follows: 7% in urban areas, 5% in counties and towns, and 1% in villages. Large and medium-sized industrial and mining enterprises are not located in urban areas, county cities and towns, the tax rate of 1%.
Baidu Encyclopedia-Value Added Tax