Tax involved in bookstore: 1. Value added tax; 2. Urban construction tax; 3. Education surcharge. Property tax. Urban land use tax. Stamp duty 7. Income tax. Personal income tax. Tax rate 1, value-added tax (1) For small-scale taxpayers, the tax rate is 4%. (2) If it is a general taxpayer, the tax rate is 17%. 2. Urban maintenance and construction tax is calculated and paid according to the actual value-added tax. The tax rates are 7% (urban area), 5% (suburban area) and 1% (rural area) respectively. Calculation formula: Taxable amount = VAT amount × tax rate. 3. The additional tax basis for education expenses is calculated and paid according to the actual value-added tax, and the additional tax rate is 3%. Calculation formula: education surcharge payable = VAT amount × tax rate. 4. Stamp duty: (1) The applicable tax rate for property lease contracts, warehousing contracts and property insurance contracts is one thousandth; (2) The tax rate for processing contracts, construction engineering survey and design contracts, cargo transportation contracts and property rights transfer documents is five ten thousandths; (3) The tax rate for purchase and sale contracts, construction and installation engineering contracts and technology contracts is three ten thousandths; (4) For loan contracts, the tax rate is 0.5 ‰; (5) The account books for recording funds shall be stamped with five ten thousandths of the total amount of "paid-in capital" and "capital reserve"; (6) Five yuan is posted for each business account book, right and license. 5. Personal income tax: the income from wages and salaries does not include tax, and the tax rate table shall prevail. Taxable income (excluding tax) Tax rate (%) Quick deduction (RMB). 1 Not exceeding 500 yuan; 5 0 2 surpassed 500 yuan to 2000 yuan; 10 25 3 more than 2000 yuan to 5000 yuan; 15 125 4 more than 5,000 yuan to 20,000 yuan; 20 375 5 More than 20,000 yuan to 40,000 yuan; 25137,560 yuan to 60,000 yuan, 303,757,000 yuan to 80,000 yuan, 356,3758,000 yuan to/kloc-0,000,000 yuan, 40/kloc-0,03759,000 yuan, 654,380,000 yuan and 45/kloc-0,53777. If it is paid according to the rental income of real estate, the tax rate is 12%. 8. Land use tax: The annual tax per square meter of land use tax is as follows: (1) 1.5 yuan to the big city of 30 yuan; (2) Medium-sized cities 1.2 yuan to 24 yuan; (3)