What is the surtax rate for business tax

The surcharge is a tax levied according to a certain percentage, which generally includes urban construction and maintenance tax, education surcharge and local education surcharge.

1. The tax rate of urban construction and maintenance tax:

1) If the taxpayer is located in an urban area, the tax rate is 7%. The "city" referred to here refers to the city that has approved the municipal system, and the "urban area" refers to the regional scope of the municipal district (including the suburbs) approved by the provincial people.

2) The tax rate for taxpayers in counties and towns is 5%. The "county seat, town" here refers to the county seat and county-owned town (district-level town) approved by the provincial people, and the scope of the county seat and county-owned town is according to the urban area approved by the county people.

3) If the taxpayer's location is not in the urban area, county seat or county-owned town, the tax rate is 1%.

4) Tax payable = the sum of the actual tax amount paid at the applicable tax rate.

2. The additional tax rate of education fees:

The surcharge on education fees is 3% of the VAT and GST amounts.

3. The additional tax rate of local education fees:

The surcharge rate for local education fees is 2% of the VAT and consumption tax amounts.

1. The urban construction tax rate shall be stipulated according to the location of the taxpayer: 7% in urban areas, 5% in counties and towns, and 1% in rural areas. If the location of large and medium-sized industrial and mining enterprises is not in the urban area, county seat or organized town, the tax rate is 1%.

2. The education surcharge and the local education surcharge shall be calculated and paid according to the % of the value-added tax, business tax and consumption tax paid.

1. Business tax: 3-20%, the tax amount is the approved turnover; The tax rate is differentiated according to the business item.

2. Urban construction tax: 7% (5% of the county) tax amount is the business tax paid in the current period + value-added tax + consumption tax.

3. Education surcharge: 3%, the tax amount is the business tax paid in the current period + VAT + consumption tax.

4. Local education surcharge: the tax rate varies from place to place, generally 1-2, and the tax amount is the business tax paid in the current period + value-added tax + consumption tax.

The tax rates are as follows: 1. The urban construction tax shall be paid at 7% of the sum of the business tax and value-added tax paid; 2. The education fee surcharge shall be paid at 3% of the sum of the business tax and value-added tax paid; 3. The local education fee shall be paid at 2% of the sum of the business tax and value-added tax. Article 5 of the Interim Regulations of the People's Republic of China on Urban Maintenance and Construction Tax shall be handled in accordance with the relevant provisions of consumption tax, value-added tax and business tax in the collection, management, tax payment, rewards and penalties of urban maintenance and construction tax.

Article 6 of the Provisional Regulations of the People's Republic of China on Urban Maintenance and Construction Tax shall ensure that the urban maintenance and construction tax is used for the maintenance and construction of public utilities and public facilities in the city, and the specific arrangements shall be determined by the local people. Article 7 of the "Provisional Regulations of the People's Republic of China on Urban Maintenance and Construction Tax" The taxes paid in accordance with the provisions of Paragraph 3 of Article 4 of these Regulations shall be used exclusively for the maintenance and construction of townships and towns.

Article 3 of the Provisional Regulations of the People's Republic of China on Urban Maintenance and Construction Tax shall be calculated on the basis of the consumption tax, value-added tax and business tax actually paid by taxpayers, and shall be paid at the same time as consumption tax, value-added tax and business tax respectively. Article 4 of the "Provisional Regulations of the People's Republic of China on Urban Maintenance and Construction Tax" provides that the tax rate of urban maintenance and construction tax is as follows: if the taxpayer is located in an urban area, the tax rate is 7%; If the taxpayer is located in a county seat or town, the tax rate is 5%; If the taxpayer's location is not in the urban area, county seat or town, the tax rate is 1%.

Legal analysis: 1. There are nine tax items of business tax: 3% tax rate applies to transportation, construction, post and telecommunications, and culture and sports; The tax rate is 5% for the financial and insurance industry, the service industry, the transfer of intangible assets, and the sale of immovable property, and the tax rate is 5% to 20% for the entertainment industry.

However, with the promotion of the business tax to value-added tax, the tax items of the transportation industry, the postal service industry in the tax item, the warehousing and advertising industry in the tax item of the service industry, and the transfer of trademark rights, copyrights, patent rights, and non-patented technologies in the tax items of intangible assets have been suspended.

2. The urban construction tax and the education surcharge shall be calculated and paid according to the % of the value-added tax, business tax and consumption tax paid.

Legal basis: Individual Income Tax Law of the People's Republic of China

Article 2 Individual income tax shall be paid on the following personal income:

1) Wages and salaries from dust digging;

2) Income from remuneration for labor services;

3) Income from author's remuneration;

4) Income from royalties;

5) Business income;

6) Income from interest, dividends and bonuses;

7) Income from property lease;

8) Income from the transfer of property;

9) Incidental gains.

Resident individuals who obtain the income from items 1 to 4 of the preceding paragraph (hereinafter referred to as "comprehensive income") shall calculate individual income tax on a consolidated basis according to the tax year; For non-resident individuals who obtain the income in items 1 to 4 of the preceding paragraph, the individual income tax shall be calculated on a monthly or sub-itemized basis. Taxpayers who obtain the income from items 5 to 9 of the preceding paragraph shall calculate individual income tax separately in accordance with the provisions of this Law.

Article 3 The tax rate of individual income tax:

1) For comprehensive income, an excess progressive tax rate of 3% to 45% shall be applied (the tax rate table is attached);

2) For business income, it is determined that an excess progressive tax rate of 5% to 35% shall be applied (the tax rate table is attached);

3) Income from interest, dividends and bonuses, income from property leases, income from property transfer and incidental income shall be subject to a proportional tax rate of 20%.

Legal analysisWhen there is a dispute between the employee and the company due to various reasons such as labor relations, the performance of the labor contract, the early change and termination of the labor contract, the employee can go to the labor inspection authority to file a labor arbitration against the company, and after an investigation and trial.

If the arbitration results in the company's defeat, the company will first compensate the employee financially, and the type of compensation will also include double wages, economic compensation, etc., and secondly, the company's reputation will be damaged to a certain extent.

Legal basisLaw of the People's Republic of China on Mediation and Arbitration of Labor Disputes》 Article 2 This Law shall apply to the following labor disputes between employers and workers within the territory of the People's Republic of China: disputes arising from the conclusion, performance, modification, dismissal and termination of labor contracts arising from the confirmation of labor relations, dismissal and resignation, disputes arising from resignation, working hours, rest and vacation, social insurance, welfare, training, and labor protection, labor remuneration, work-related injury medical expenses, Economic compensation or compensation and other disputes arising from other labor disputes stipulated by laws and regulations.

Business tax and surcharge refers to the tax rate of various taxes and fees included in the tax and surcharge, and the tax and surcharge generally include 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, etc., different taxes have different tax rates, and the tax rate of the same Ranwang tax is also different in different goods or different regions, such as urban construction tax, which is 7%. There are 3 tax rates, including 5% and 3%.