1. Business tax is calculated and paid according to the turnover and the tax rate of 5%.
2. Urban maintenance and construction tax shall be calculated and paid according to the business tax rate and urban construction tax rate; (Urban construction tax rate: 7% for the city; 5% of counties and townships; Not in cities, counties and towns (1%).
3. The education surcharge is calculated and paid at the business tax rate of 3%.
The fixity of taxation means that taxation is levied according to the standards stipulated by national laws and regulations, that is, taxpayers, tax objects, tax items, tax rates, pricing methods and time limits. , are stipulated in advance by tax laws and regulations, have a relatively stable probation period, and are fixed continuous income.
For the pre-defined levy standard, both taxpayers and taxpayers must abide by it. Unless the national laws and regulations are revised or adjusted, neither taxpayer nor taxpayer may violate or change this fixed proportion or amount and other system provisions.
Extended data:
Essence:
Taxation is the most important form and source of national (government) finance. The essence of taxation is a special distribution relationship formed by the state to meet the needs of the public, rely on the strength of the public, participate in the distribution of national income in accordance with the standards and procedures prescribed by law, and forcibly obtain fiscal revenue.
It embodies a specific distribution relationship between the state and taxpayers in the collection and distribution of tax benefits under a certain social system. Marx pointed out:
1, "Taxation is the economic foundation of government agencies, not anything else."
2. "The economic embodiment of the country's existence is to donate taxes". Engels pointed out: "In order to maintain this public power, citizens need to pay a fee-tax." /kloc-Holmes, an American judge in the 0 th and 9 th centuries, said: "Taxation is the price we pay for civilized society." All these show that taxation plays an important role in national economic life and social civilization.
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