Besides VAT, you need to pay income tax, surtax, urban construction tax, education surcharge, enterprise income tax, individual income tax on production and business income, and personal income tax.
1, income tax is divided into enterprise income tax and individual income tax on production and business income, in addition to sole proprietorships and partnerships of other enterprises for the enterprise income tax payers.
The income tax collection method is divided into checking collection and approved collection, checking collection is taxed on the basis of the actual profit of the enterprise, and approved collection is taxed on the basis of the actual income of the enterprise in accordance with the industry's approved profit margin calculation of the approved profit (approved profit=actual income*approved profit margin).
2, surtax
Surcharge tax usually have urban maintenance and construction tax, education surcharge, local education surcharge, in addition, there will be some local surtax, such as Shanghai has a river fee. The additional tax is based on the actual amount of consumption tax and value-added tax paid by the enterprise.
3, urban construction tax
The urban construction tax has three tax rates, the registered address of the enterprise in the urban area, the tax rate of 7%; in the county, town, the tax rate of 5%; not in the urban area, county or town, the tax rate of 1%.
4, education surcharge
All units and individuals paying product tax, value-added tax, business tax, in addition to the units paying the rural education surcharge, should pay education surcharge in accordance with the provisions of the surcharge, the tax rate of 3%.
5. Enterprise Income Tax
Enterprises other than sole proprietorships and partnerships pay enterprise income tax on profits, and the enterprise income tax rate is usually 25 percent.
Eligible small and micro-profit enterprises pay enterprise income tax on the basis of 50% of pre-tax profit and at a rate of 20%, i.e. an effective tax rate of 10%.
6. Individual Income Tax on Production and Operation Income
Solo proprietorships and partnerships are subject to individual income tax on production and operation income on the basis of profits in accordance with the five-tier super progressive tax rate schedule for personal tax, with the tax rate ranging from 5% to 35%.
7. Personal Income Tax
Personal income tax on wages and salaries is calculated on the basis of the employee's salary according to the seven-tier ultra-progressive tax rate table (tax rate of 5%-45%), with a personal tax exemption of 3,500 yuan.
Also note that the cost of a trading company is the cost of goods, there are two methods of valuation, the purchase price accounting method and selling price accounting method. The tax to be paid by the trading company is the same as that of an ordinary company, and the import and export trade is also subject to tariffs.
Baidu Encyclopedia-Taxation