1. Basic taxes and tax rates: 1. Business tax is paid at 5% of operating income; 2. Urban construction tax is paid at 7% of the business tax; 3. The education surcharge shall be paid at 3% of the paid business tax; 4. The construction fee for cultural undertakings shall be paid at 3% of the turnover; 5. Stamp duty: stamp duty is levied on advertising contracts at 0.5 ‰ of contract income; Account books shall be paid according to 5 yuan/book (at the time of opening accounts every year); Pay in five ten thousandths of the sum of "paid-in capital" and "capital reserve" every year (pay in full in the first year and pay gradually thereafter); 6. Urban land use tax shall be paid according to the land area actually occupied (different places, XX yuan/square meter); 7. Property tax shall be paid at 70%* 1.2% of the original value of the own property; 8. Vehicle and vessel use tax shall be paid by vehicle (local regulations are different, and the tax amount of different vehicles is different, and each vehicle is XX yuan); 9. Pay enterprise income tax according to taxable income (adjusted profit): the taxable income within 30,000 yuan (inclusive) is 18%, the taxable income between 30,000 yuan and 654.38+ten thousand yuan (inclusive) is 27%, and the taxable income above 654.38+ten thousand yuan is 33% (Note: 2008) 10, personal income tax is withheld and remitted for wages and bonuses. Except for enterprise income tax (newly established enterprises after June 65438+1 October 20021), all of them are declared and paid to the local taxation bureau.
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