1. business tax: payable business tax = taxable turnover × applicable tax rate.

Turnover refers to the total price and extra-price expenses charged by taxpayers to each other for providing taxable services, selling or renting intangible assets and selling real estate. Out-of-price charges include fees, funds, collection fees, collection fees and other out-of-price charges of various nature.

The business tax rate adopts different proportional tax rates according to different industries and categories. Transportation is 3%, sale and lease of intangible assets is 5%, and sale of real estate is 5%.

2. Personal income tax,

1) Income from wages and salaries shall be subject to the 7-level excess progressive tax rate, and the tax shall be calculated according to the monthly taxable income. The tax rate is classified according to the taxable income of individual monthly wages and salaries, with the highest level being 45%, the lowest level being 3%, and the ***7 level.

2) Income from production and operation of individual industrial and commercial households and enterprises and institutions shall be subject to a progressive tax rate of 5 levels. The income from production and operation of individual industrial and commercial households and the annual taxable income from contracted operation and lease operation of enterprises and institutions are classified into grades, with the lowest grade being 5%, the highest grade being 35%, and the first grade being 5.

3) Proportional tax rate. Personal income tax is levied on income from remuneration for authors, remuneration for labor services, royalties, interest, dividends, bonus income, income from property leasing, income from property transfer, accidental income and other income, and the proportional tax rate of 20% is applicable. Among them, the proportional tax rate of 20% is applicable to the income from remuneration, and the tax payable is reduced by 30%; If the one-time income from labor remuneration is abnormally high, except for 20% tax, the part of taxable income exceeding 20,000 yuan to 50,000 yuan shall be calculated according to the provisions of the tax law, and then levied according to 50% of the taxable amount; More than 50,000 yuan, plus 100%. "

3. Urban land use tax: tax payable = actual occupied land area × applicable tax amount.

Urban land use tax is applicable to regional differential fixed tax rates.

Urban land use tax adopts a fixed tax rate, that is, a differential tax rate. According to large, medium and small cities, counties, towns and industrial and mining areas, the annual taxable amount of urban land use tax per square meter is stipulated respectively. The specific provisions of the annual tax standard for urban land use tax per square meter are as follows

1) Big city L.5 ~ 30 yuan;

2) Medium-sized city 1.2 ~ 24 yuan;

3) small cities 0.9 ~ 18 yuan;

4) 0.6 ~ 12 yuan for counties, towns and industrial and mining areas.

4. Resource tax. The tax basis of resource tax is the taxable quantity of taxable products.

5. Urban maintenance and construction tax (excluding centralized payment by railway departments, banks and insurance companies),

The calculation of urban maintenance and construction tax is relatively simple, and the calculation method is basically consistent with the "three taxes". The calculation formula is: tax payable = (actually paid value-added tax+consumption tax+business tax) × applicable tax rate.

The calculation formula of urban construction tax for tax-free production enterprises should be: tax payable = (payable value-added tax+current tax exemption+consumption tax+business tax) * applicable tax rate.

6. Property tax,

1) ad valorem tax

Ad valorem levy is the residual value levy after deducting a certain proportion from the original value of the property, and its formula is:

Taxable amount = original value of taxable property ×( 1- deduction ratio )× annual tax rate 1.2%.

2) Rent tax

Temporary taxation is based on the rental income of real estate, and its formula is: tax payable = rental income × 12%.

There is no problem of ad valorem conversion. Time of tax obligation: if the original property is used for production and operation, the property tax shall be paid from the month of production and operation. The rest will be paid from next month.

The calculation formula of individual rental housing rental income is: tax payable = real estate rental income ×4%.

7. Travel tax,

New vehicle and vessel tax (passenger cars with 9 seats or less) is levied in 7 grades.

60 yuan to 360 yuan (1) 1.0L (inclusive)

(2) From1.0l to 1.6L (inclusive) from 300 yuan to 540 yuan.

(3) 1.6 to 2.0 liters (inclusive) from 360 yuan to 660 yuan.

(4) More than 2.0 liters to 2.5 liters (inclusive) from 660 yuan to 1200 yuan.

(5) More than 2.5 liters to 3.0 liters (inclusive) 1200 yuan to 2,400 yuan.

(6)3.0 liters or more to 4.0 liters (inclusive) 2,400 yuan to 3,600 yuan

(7) 3,600 yuan to 5,400 yuan for more than 4.0 liters.

All passenger cars with engine displacement less than or equal to L liters should be taxed according to the tax standard of minibuses. The engine displacement is based on the quantity contained in the corresponding items in the following documents.

8. stamp duty,

Stamp duty is based on the amount, expenses, income and the number of vouchers recorded in taxable vouchers, and the taxable amount is calculated according to the applicable tax rate or tax standard.

Calculation formula of tax payable:

Taxable amount = the amount recorded in the taxable voucher (expenses and income) × applicable tax rate.

Taxable amount = number of taxable documents × applicable tax standard

9. Slaughter tax (local tax book will be abolished on February 7, 2006)

Calculation formula of slaughter tax: tax payable = tax payable quantity * unit amount.

Remarks on taxable livestock unit tax

1 live pigs? 8 yuan per person? Including slaughter for food or processing.

2 cows 12 yuan each? Born piglets, eliminated cows

10, agriculture and animal husbandry tax,

1) proportional tax rate

Generally speaking, there are three ways: one is the pure proportional tax rate, which is calculated according to the number and amount of taxable livestock; The other is the proportional tax rate with a threshold, which stipulates a threshold. If it exceeds the threshold, it will be calculated according to the amount and tax rate; The third is the proportional tax rate with exemption amount, which stipulates an exemption amount, and the part deducted from the exemption amount is taxed according to the tax rate.

2) Fixed tax rate

According to the types of livestock, a fixed tax amount is stipulated. For example, in Ningxia, every sheep is taxed in 0.4 yuan and every goat is taxed in 0.2 yuan every year.

1 1, agricultural tax levied on agricultural specialty income (hereinafter referred to as agricultural specialty tax),

The unit price of staple food is converted into agricultural tax. The agricultural tax collection price is uniformly stipulated according to the grain price standard determined by the state. The price of agricultural tax collection can only be adjusted by the state, and no unit or individual may raise or lower it without authorization. From 1978 to 1996, the state adjusted the agricultural tax collection price eight times. Namely 1979, 1985, 1987, 1988, 1989, 1992, 1994 and/kloc-. However, the adjustment of agricultural tax collection price does not mean the adjustment of agricultural tax collection task in flour and rice. Since the 1960s, the agricultural tax on flour and rice has not been adjusted.

12, farmland occupation tax,

1) areas with per capita arable land not exceeding 1 mu (in county-level administrative regions, the same below) per square meter 10 ~ 50 yuan;

2) 8 ~ 40 yuan per square meter in areas with per capita arable land exceeding 1 mu but not exceeding 2 mu;

3) 6 ~ 30 yuan per square meter in areas with per capita arable land exceeding 2 mu but not exceeding 3 mu;

4) In areas with per capita arable land of more than 3 mu, 5 ~ 25 yuan per square meter.

13, deed tax,

The deed tax adopts the proportional tax rate. After the tax basis is determined, the calculation of tax payable is relatively simple. The calculation formula of tax payable is: tax payable = tax basis × tax rate.

14, land value-added tax.

The calculation formula of land value-added tax is: payable land value-added tax = value-added amount × tax rate.

15, local education surcharge.

At present, the collection standard is 3% of the "three taxes" actually paid; As for the local education surcharge, the provinces, autonomous regions and municipalities directly under the Central Government shall decide whether to levy it or not according to the actual situation and determine their own collection standards. The collection targets are the same as the education surcharge. Therefore, there was no compulsory unification of local education surcharges in China before, and the collection standards of provinces, autonomous regions and municipalities directly under the Central Government that have already levied local education surcharges are different, including 1%, 1.5% and 2%. 2% is the upper limit, and the collection time is different. For example, Wenzhou, Zhejiang Province was levied in July 2006, and the tax rate is VAT and tax rate.