1. VAT: Small-scale taxpayers: Small-scale taxpayers with a tax rate of 3% and monthly sales of less than 654.38 million yuan (inclusive) are exempt from VAT. Taxpayer: The tax rate is 9% or 13%. For selling or importing goods (unless otherwise listed) and selling services13%; The tax rate for selling or importing agricultural products such as grain, edible vegetable oil, edible salt, tap water, heating, air conditioning, hot water, gas, liquefied petroleum gas, natural gas, dimethyl ether, biogas, coal products for residents, books, newspapers, magazines, audio-visual products, electronic publications, feeds, chemical fertilizers, pesticides, agricultural machinery, agricultural films and other goods stipulated by the State Council is 9%;
2. Urban construction tax (VAT+business tax+consumption tax) tax amount * applicable tax rate. The applicable tax amount here means that the tax rate of the urban area where the taxpayer is located is 7%, the tax rate of counties, towns and large and medium-sized industrial and mining enterprises is 5%, and the tax rate of cities, counties and towns is1%;
3. Additional tax on education expenses (VAT+business tax+consumption tax) * 3%;
4, local education surcharge (VAT+business tax+consumption tax) tax * 2%;
5. Enterprise income tax (total profit *25%). For the part of the annual taxable income of small and low-profit enterprises that does not exceed 6.5438+0 million yuan, it will be included in the taxable income at a reduced rate of 25%, and the enterprise income tax will be paid at a reduced rate of 20%; For the part whose annual taxable income exceeds 6,543,800 yuan but does not exceed 3 million yuan, it shall be included in the taxable income at a reduced rate of 50%, and enterprise income tax shall be paid at a reduced rate of 20%;
6. Stamp duty is 0.3‰ of the purchase and sale amount.
legal ground
People's Republic of China (PRC) enterprise income tax law
Article 5 The taxable income is the balance of the total income of an enterprise in each tax year after deducting non-taxable income, tax-free income, various deductions and losses allowed to be made up in previous years. Article 6 The income in monetary form and non-monetary form obtained by an enterprise from various channels shall be the total income. Including:
(1) Revenue from the sale of commodities;
(2) Income from providing labor services;
(3) Income from property transfer;
(four) dividends, bonuses and other equity investment income;
(5) Interest income;
(6) Rental income;
(7) Royalty income;
(8) Receiving donation income;
(9) Other income.