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VAT (general taxpayer) Sales tax - input tax 17%
VAT (small taxpayer) Sales excluding tax 3%
City construction tax VAT 7%, 5%, 1%
(City construction tax rate of 7% for cities,5% for counties and towns, and 1% for cities, counties and towns not in the city)
Education surcharges VAT 3%
Enterprise income tax (levied by checking the accounts) 25% of the taxable income
(Eligible Small micro-profit enterprises, reduced by 20% tax rate)
Enterprise Income Tax (Approved Levy) Gross Revenue 25%
(The amount of enterprise income tax payable = Gross Revenue × Approved Income Rate × 25%)
Individual Income Tax Wages and Salaries (minus 2,000 yuan for personal expenses) 5%-45%
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In addition, your company has taxable property, vehicles, land; taxable contracts, certificates, business books, etc. should be subject to pay property tax, vehicle and vessel tax, land use tax, stamp duty, respectively