(1) VAT rate is 16%. VAT payable = output tax-input tax
(2) Urban construction tax rate: calculated according to value-added tax.
1, in urban areas, the tax rate is 7%;
2. In counties and towns, the tax rate is 5%;
3. The tax rate is 1% if it is not in urban areas, counties or towns.
(3) Education surcharge: calculated at 3% of the value-added tax. Local education fee: 2% of the value-added tax.
(4) Stamp duty:
1, the applicable tax rate for property lease contracts, warehousing contracts and property insurance contracts is one thousandth;
2, processing contracts, construction engineering survey and design contracts, cargo transportation contracts, property transfer certificates, the tax rate is five ten thousandths;
3, purchase and sale contracts, construction and installation engineering contracts, technology contracts, the tax rate is three ten thousandths;
4. For loan contracts, the tax rate is 0.5 ‰;
5. The account books for recording funds shall be recorded as 0.5% of the total amount of "paid-in capital" and "capital reserve".
Flowers;
6, business account books, rights, license photos, according to the quota decal five yuan.
(5) Individual income tax:
Income from wages and salaries does not include tax, and the tax rate table applies.
Taxable income (excluding tax) Tax rate (%) Quick deduction (RMB)
1 not exceeding 5 00 yuan 5 0.
2 the part exceeding 500 yuan to 2000 yuan 10 25
3 The part exceeding 2,000 yuan to 5,000 yuan 15 125
4 The part exceeding 5,000 yuan to 20,000 yuan 20 375
5 Part exceeding 20,000 yuan to 40,000 yuan 25 1375
6 The part exceeding 40,000 yuan to 60,000 yuan 30 3375
7 The part exceeding 60,000 yuan to 80,000 yuan 356,375
8 Part exceeding 80,000 yuan100,000 yuan 40 10375
9 Part exceeding 100000 yuan 45 15375
(6) Income tax rate: 25%.
(7) Property tax
If it is paid according to the residual value of the property, the tax rate is1.2%; If it is paid according to the rental income of real estate, the tax rate is 12%.
(8) Land use tax: The annual tax per square meter of land use tax is as follows:
1, big cities 1.5 yuan to 30 yuan;
2. Medium-sized cities 1.2 yuan to 24 yuan;
3. The small city of 0.9 yuan to 18 yuan;
4. From 0.6 yuan to 12 yuan in the county, towns and industrial and mining areas.