What is the tax rate of 3 and how is the tax rate of 3 calculated

1. The business tax rate is 3%

1. Transportation 3% Land transportation includes railway transportation, road transportation, cable car transportation, ropeway transportation and other land transportation. Water transport Salvage is taxed in the same way as water transport. Air transport is the business of transporting goods or passengers by air routes.

General aviation business, aviation ground service business, tax on air transport.

2. Construction industry, construction, installation, repair, decoration, and other engineering operations.

3. Postal and telecommunications industry, including postal and telecommunications postal services include the delivery of letters or packages, postal remittances, newspaper and periodical distribution, sales of postal goods, postal savings, and other postal services. The postal department sells philatelic goods and levies a sales tax. Telecommunications include telegraph, telex, installation, sales of telecommunications goods and other telecommunications services.

4. Cultural and sports industries, including cultural industries and sports industries Cultural industries include performances, broadcasting, and other cultural industries. The business of operating tourist venues is taxed in the same way as the cultural industry. The sports industry includes the holding of sports competitions, providing venues for sports competitions or events.

2. Value-added tax has a tax rate of 3%

Small-scale VAT taxpayers.

Not necessarily, the VAT rate for small-scale taxpayers is 3%, the business tax rate for construction and installation is 3%, and the surcharge rate for education expenses is usually 3%.

In the business tax, the tax rate of the post is 3%, and the levy rate of small-scale taxpayers is 3%.

Hello, the levy rate for small-scale taxpayers is 3.

However, according to the Announcement of the State Administration of Taxation [2022] No. 15 "Announcement on Exemption of VAT for Small-scale VAT Taxpayers", from April 1, 2022 to December 31, 2022, the taxable sales income of small-scale VAT taxpayers with a levy rate of 3% is exempt from VAT; For prepaid VAT items that apply to the 3% pre-levy rate, the prepayment of VAT will be suspended.

That is, small-scale taxpayers who apply the 3 income increase rate are exempt from tax.

The tax-included amount includes the tax-excluded sales amount and the tax amount, and the ratio of the tax-excluded sales amount to the taxable amount is the tax rate (3%). The specific calculation is as follows:

1. Tax-included amount = tax-excluded amount + tax amount;

2. Amount excluding tax * tax rate = tax amount.

Tax amount = tax amount - tax amount = tax amount - tax amount tax rate;

That is: tax amount + tax amount tax rate = tax amount including tax;

Among them, the tax rate is 3%;

i.e.: tax amount (1+1 tax amount;

Tax amount = tax amount (1+1 tax included amount.)

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) Income from wages and salaries in Chaqizhou;

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; If a non-resident individual obtains the income from 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.

How is the tax rate calculated How should the tax rate be calculated? , welcome to follow, like, the next wonderful content recommendation, business processing, please private message or**, generally speaking, the basic methods of tax planning mainly include the following points: 1. Direct use of the planning method:

As we all know, the reason why the state regulates the economy and guides the flow of resources is also to achieve the overall economic goals, in order to achieve this purpose, many preferential tax policies will be formulated, and taxpayers can directly use the preferential tax policies to plan, which is not only supported by the state, but also conducive to the realization of the country's specific policy objectives 2. Location flow planning method: There are great differences in tax rates, tax bases, tax objects, taxpayers and other aspects in different regions and industries. In order to promote social progress and the coordinated development of the regional economy, the country will give preferential policies to a certain region, and taxpayers can choose preferential areas for registration according to the actual situation, which can not only reduce the tax burden of enterprises, but also improve economic benefits 3. Create conditions planning law: Although many areas have preferential tax policies, if taxpayers cannot meet the conditions, they cannot enjoy the preferential treatment, which requires taxpayers to create conditions when a small number of conditions are not met. So that they can enjoy preferential policies.

It should be noted that when choosing preferential tax policies, you need to choose according to your actual situation.

To be charged 3% VAT, calculated as follows:

VAT amount = tax included** (1 + tax rate) tax rate; For example, if you sell 10,000 yuan of goods (including tax), the VAT you should pay = 10,000 (1+3%) 3% = 10,000 yuan.

Personal Income Tax Rate:

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, 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%.

To be charged 3% VAT, calculated as follows:

VAT amount = tax included** (1 + tax rate) tax rate; For example, if you sell 10,000 yuan of goods (including tax), the VAT you should pay = 10,000 (1+3%) 3% = 10,000 yuan.

Personal Income Tax Rate:

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, an excess progressive tax rate of 5% to 35% shall be applied (the tax rate table is attached); Leave the rest.

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

The tax-included amount includes the tax-excluded sales amount and the tax amount, and the ratio of the tax-excluded sales amount to the taxable amount is the tax rate (3%).

The column equation can be:

1. Tax-included amount = tax-excluded amount + tax amount;

2. Amount excluding tax * tax rate = tax amount.

From the above two equal banquet formulas, it can be deduced:

Tax amount = tax amount - tax amount = tax amount - tax amount tax rate;

That is: tax amount + tax amount tax rate = tax amount including tax;

Among them, the tax rate is 3%;

i.e.: tax amount (1+1 tax amount;

Tax amount = tax amount (1+1 tax included amount VAT is a kind of turnover tax levied on the basis of the value-added amount generated by goods (including taxable services) in the process of circulation.

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

Article 4 The following personal income shall be exempted from individual income tax:

1) Prizes in science, education, technology, culture, health, sports, environmental protection, etc. issued by provincial-level people's ** and *** ministries and commissions, units at or above the army level of the Chinese People's Liberation Army, as well as foreign organizations and international organizations;

2) Interest on treasury bonds and financial bonds issued by the state;

3) Subsidies and allowances issued in accordance with the uniform provisions of the State;

4) Welfare expenses, pensions, and relief funds;

5) Insurance indemnity;

6) Transfer, demobilization and retirement allowances for servicemen;

7) Settling-in allowance, retirement allowance, basic pension or retirement allowance, retirement allowance, and retirement allowance paid to cadres and employees in accordance with the uniform provisions of the state;

8) The income of diplomatic representatives, consuls** and other personnel of embassies and consulates in China who are exempt from tax in accordance with relevant laws and regulations;

9) Income exempted from tax as stipulated in international conventions and agreements signed by China**;

10) Other tax-exempt income as stipulated in ***.

The tax exemption provisions in item 10 of the preceding paragraph shall be reported to the Standing Committee of the National People's Congress for the record. Article 10 Under any of the following circumstances, taxpayers shall file tax returns in accordance with law:

1) To obtain comprehensive income, it is necessary to go through final settlement;

2) There is no withholding agent for obtaining taxable income;

3) Obtaining taxable income, and the withholding agent fails to withhold the tax;

4) Obtaining foreign income;

5) Cancellation of Chinese household registration due to emigrating;

6) Income from wages and salaries obtained by a non-resident individual from two or more places within the territory of China;

7) Other circumstances specified in ***.

The withholding agent shall, in accordance with the provisions of the state, handle the full withholding declaration for all employees, and provide the taxpayer with information such as the income of the taxpayer and the tax withheld. Article 14 The withholding agent shall pay the tax withheld or withheld by Kong Xiangyin every month or each time into the state treasury within 15 days of the following month, and submit the withholding individual income tax return to the tax authorities.

If a taxpayer handles the final settlement and tax refund or the withholding agent handles the final settlement and tax refund for the taxpayer, the tax authorities shall handle the tax refund in accordance with the relevant provisions of the State Treasury Administration after examination.

The tax-included amount includes the tax-excluded sales amount and the tax amount, and the ratio of the tax-excluded sales amount to the taxable amount is the tax rate (3%). The specific calculation is as follows:

1. The amount of tax = the amount of tax excluded + the amount of tax is late;

2. Amount excluding tax * tax rate = tax amount.

Tax amount = tax-included amount - excluding Wuzi tax amount = tax-included amount - tax rate;

That is: tax amount + tax amount tax rate = tax amount including tax;

Among them, the tax rate is 3%;

i.e.: tax amount (1+1 tax amount;

Tax amount = tax amount (1+1 tax included amount.)

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) Income from wages and salaries;

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 separately calculate the tax deferred by the individual in accordance with the provisions of this Law.

517,500 yuan is the tax-included price, tax-included price = tax-excluded price + tax-excluded price = tax-included price (1+3%)

Tax amount = 3% of the price excluding tax

So, price excluding tax = 517,500 (tax included) (1+3%) = tax amount =

So, the tax you need to pay is dollars.

First calculate the unit price excluding tax = 230 yuan.

Unit price excluding tax = 230 yuan.

Then subtract the unit price excluding tax from the unit price without tax is the unit price of taxes and fees, and then multiply the project quantity by the unit price of taxes and fees is the tax and fee.

Tax = 2250 * (RMB.)

This is only the approximate amount, you can pay less or pay more to make up the difference at the end of the project.

Standard calculation method: tax amount = tax amount (1 + tax rate) * tax rate 517500 (1+

Because 517500 is tax-included, so.

Tax = 517,500 (1+3%) x 3%.