1. VAT: basic tax rate17%; The low tax rate is 13% (grain, oil, water, steam, gas, liquefied gas, civil coal products, books, newspapers, periodicals, agricultural materials,
Agricultural products); Zero tax rate only applies to export materials; The tax rate for small-scale taxpayers is 6%.
Calculation method: Take the price excluding VAT as the tax basis.
1. General taxpayer: tax payable = current output tax-current input tax.
① Output tax = sales × tax rate
Input tax refers to the value-added tax paid or undertaken by taxpayers when they purchase goods or accept taxable services.
2. Small-scale taxpayer: tax payable = sales × tax rate.
3. Import tax rate: tax payable = component taxable value × tax rate.
Composition taxable value = duty paid price+customs duty+consumption tax.
4. Duty-free items: ① Agricultural producers sell their own agricultural products;
② Contraceptive drugs and appliances;
(3) old books.
Second, the consumption tax:
The tax rate is: 30-45% for cigarettes, 5-25% for wine, 240 yuan/ton for yellow rice wine, 220 yuan/ton for beer, 30% for cosmetics and 0/7% for skin care products.
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Heavy jewelry and jade jewelry 10%, firecrackers and fireworks 15%, gasoline 0. 1 yuan/liter, automobile tires 10%, motorcycles 10%,
Cars 3-8%.
Tax calculation method: tax payable = sales of taxable consumer goods × tax rate.
3. Business tax:
Tax rate: 3% for transportation, construction, post and telecommunications, culture and sports; Financial insurance, service industry, intangible assets transfer, fixed sales.
The output is 5%; Entertainment industry 5-20%.
Tax-free items: ① Childcare services, marriage introduction and funeral services provided by nurseries, kindergartens, nursing homes and welfare institutions for the disabled;
(2) Services provided by the disabled;
③ Medical services provided by hospitals, clinics and other medical institutions;
? (4) Educational services provided by schools and other educational institutions, and services provided by students through work-study programs;
⑤ Agricultural mechanization, irrigation and drainage, pest control, plant protection, agriculture and animal husbandry insurance and related technical training business, poultry, livestock and aquatic products.
Animal breeding and disease control.
⑥ Ticket income of cultural activities held by memorial halls, museums, cultural centers, art galleries, exhibition halls, libraries and cultural relics protection units,
Ticket income for holding cultural and religious activities in religious places.
Four, urban maintenance and construction tax:
Counties and towns pay 5% of the paid-in value-added tax, consumption tax and business tax; 1% is not in the county or township.
Verb (abbreviation for verb) additional education:
3% of value-added tax, consumption tax and business tax has been paid.
Six, stamp duty:
The right license and other business documents shall be posted on the 5 yuan one by one. Seven, property tax:
The tax rate is 1.2% according to the residual value of the property and 12% according to the rent of the property.
Eight, vehicle use tax:
Annual tax for passenger cars 108-240 yuan, trucks and motorcycles 24-48 yuan, motor boats 1.2- 5 yuan and non-motor boats 0.6- 1.4 yuan.
Nine. Enterprise income tax: the enterprise income tax rate is 25%.
Small and low-profit enterprises: 20%
1) industry, with income of 300,000, employees 100 and total assets of 30 million.
2) Others, the income is 300,000, the number of employees is 80, and the total assets are 6,543,800+million.
High-tech enterprises: 15%
(Core independent intellectual property rights) (products) (R&D expenses)
(income from high-tech products (services)) (scientific and technical personnel) X. Personal income tax: income from wages and salaries is subject to nine levels of excessive progressive tax rate, and the tax rate is 5%-45%. Personal income tax payable = (taxable income -2000)* applicable tax rate-quick deduction.