What taxes are included in the tax amount and what are the taxes included

According to the specific situation of each enterprise and the region in which it is located, the general industrial enterprises have to pay value-added tax, income tax, various turnover tax surcharges (such as urban construction tax, education surcharge, local education surcharge, etc.), real estate tax, land use tax, stamp duty, withholding and payment of individual income tax for employees; Enterprises with import and export business need to pay customs duties. Excise tax is payable on the production of excise products. Enterprises in the catering industry and advertising industry are subject to business tax.

Real estate enterprises are subject to land appreciation tax, etc. Of course, these are not comprehensive.

Tax classification: 1. Turnover tax:

VAT, consumption tax, business tax, customs duties, vehicle acquisition tax, etc.;

2. Income tax:

Enterprise income tax, income tax on foreign-invested enterprises and foreign enterprises, individual income tax, etc.;

3. Resource tax:

resource tax, urban land use tax, land value-added tax, etc.;

4. Property tax:

real estate tax, urban real estate tax, etc.;

5. Behavior tax:

Stamp duty, vehicle and vessel tax, urban maintenance and construction tax, etc.

6. Other taxes:

Agricultural and forestry special product tax, cultivated land occupation tax, deed tax, etc.

First, the front. Various taxes and fees include: value-added tax, consumption tax, business tax, maintenance and construction tax of Chengla Zhongdan City, resource tax, income tax, land value-added tax, real estate tax, and vehicle and vessel use tax.

Land Use Tax, Education Surcharge, Mineral Resources Compensation Fee, Stamp Duty.

cultivated land occupation tax, etc.

2. Analysis. Taxes and fees refer to taxes and fees, and taxation is a form in which the state participates in the distribution of social products compulsorily and without compensation in accordance with its social functions and in accordance with the law in order to meet the public needs of society. Taxes and fees refer to the fees charged by state organs for providing specific labor services or services to relevant parties.

3. What is the difference between taxes and fees?

1. Look at who the subject of collection is. Taxes are usually collected by tax authorities, customs and financial authorities; Fei Peizao is usually collected by other tax authorities and public institutions.

2. See if it is gratuitous. State fees follow the principle of compensation, while state taxes follow the principle of no compensation. Fees are collected for compensation, and taxes are levied for free. This is the fundamental difference in nature between the two.

3. See if the funds are earmarked. Taxes are generally spent by the state through the budget for social and public needs, except in rare cases, generally do not implement special funds; The fees are mostly used to meet the needs of the business expenses of the charging unit itself, and the funds are earmarked.

The total tax payment includes 17% value-added tax, 25% corporate income tax, and 5/10,000 stamp duty. However, if it is a non-resident enterprise, the proportion of corporate income tax is 20%. In the case of individuals, a personal income tax of twenty percent applies.

[Legal basis].

Article 4 of the Law of the People's Republic of China on the Taxation of the Bank of the People's Republic of China.

The corporate income tax rate is 25%. The applicable tax rate for non-Fengsou resident enterprises to obtain the income provided for in the third paragraph of Article 3 of this Law is 20.

Article 5. The total income of an enterprise in each tax year is the taxable income after deducting non-taxable income, tax-exempt income, various deductions and allowable losses of previous years.

1) Income from the sale of goods;

2) Provision of income from labor services;

3) Income from the transfer of property;

4) Dividends, bonuses and other equity investment income;

Article 2 of the Provisional Regulations of the People's Republic of China on Value-Added Tax.

VAT rate:

1) Except as otherwise provided in Paragraphs 2, 4 and 5 of this Article, the tax rate shall be 17% for the sale of goods, services, leasing services of tangible movable property or imported goods by taxpayers.

Legal analysis: The total amount of tax paid includes 17% value-added tax, 25% corporate income tax, and 5/10,000 stamp duty and other expenses. However, if it is a non-resident enterprise, the proportion of corporate income tax is 20%.

In the case of individuals, a personal income tax of twenty percent applies.

Legal basis: Article 4 of the Enterprise Income Tax Law of the People's Republic of China The tax rate of enterprise income tax is 25. The applicable tax rate for non-resident enterprises to obtain the offsetting income specified in paragraph 3 of Article 3 of this Law is 20.

Article 5 of the Enterprise Income Tax Law of the People's Republic of China The total income of an enterprise in each tax year shall be the taxable income after deducting the non-taxable income, tax-exempt income, various deductions and the losses of the previous year that are allowed to be made up.

Legal analysis: The types of taxes and fees that generally need to be paid include: value-added tax, urban construction tax, education surcharge, local education surcharge, stamp duty, individual income tax, enterprise income tax, etc. In addition, the tax rate of enterprises of different natures is different, for example, small-scale taxpayers implement 1% value-added tax, general taxpayers are 6%, if it is a simple collection, it is 3%, etc.

Taxpayers must truthfully file tax returns and submit tax returns, financial accounting statements and other tax payment materials required by the tax authorities according to actual needs in accordance with the provisions of laws and administrative regulations or the declaration deadline and content determined by the tax authorities in accordance with the provisions of laws and administrative regulations. Taxpayers must truthfully file tax returns and submit tax returns, financial accounting statements and other tax payment materials required by the tax authorities according to actual needs in accordance with the provisions of laws and administrative regulations or the declaration deadline and content determined by the tax authorities in accordance with the provisions of laws and administrative regulations.

Legal basis: Article 25 of the Law of the People's Republic of China on the Administration of Tax Collection.

Taxpayers must truthfully file tax returns in accordance with the provisions of laws and administrative regulations or the declaration deadline and content determined by the tax authorities in accordance with the provisions of laws and administrative regulations, and submit tax returns, financial and accounting statements and other tax payment materials required by the tax authorities according to actual needs. The withholding agent must truthfully submit the declaration report form for withholding and remitting, collecting and remitting tax and other relevant materials required by the tax authorities according to the actual needs of the tax authorities in accordance with the provisions of laws and administrative regulations.

The total tax payment is the total amount of all taxes and fees paid by the enterprise, which generally includes the following taxes, such as value-added tax, consumption tax, urban maintenance and construction tax, resource tax, education surcharge and real estate tax, urban land use tax, vehicle and vessel tax, stamp duty, individual income tax, enterprise income tax and other related taxes and fees.