What taxes do you have to pay every year to the national tax and local tax?

Generally commonly used to tax is.

National Tax: 17% VAT means that you are a general taxpayer.

Corporate income tax (25% for general taxpayers, 20% for small-scale taxpayers) Local tax: business tax: different tax rates for different industries The service industry is 5%.

Urban construction tax: 7% of the sum of VAT and business tax.

Education surcharge: 3% of the sum of VAT and business tax.

Local education fee: 1% of the sum of VAT and business tax.

Stamp duty: paid according to income, and the tax rate is also different.

Personal income tax: paid according to wages and salaries, the tax rate is an excess progressive tax rate There is a quick calculation table online.

Disability Security Fund: Pay at the beginning of each year According to the capitation of your unit The base is different every year A person has to be hundreds If there are many people, it is not suitable, try not to let them see that there are many people in your unit.

Trade union funds: 2% of the insurance base paid.

River fee: It is also paid at the beginning of each year according to the income of the previous year The tax rate seems to be 5/10,000, and the tax rate seems to be a little different for those with an annual income of more than 15 million.

Legal Analysis: Yes, it needs to be paid every year. The local tax must be paid business tax, paid at 5% of the turnover, urban construction tax is 7% of the business tax, and so on.

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

Article 1 This Law is enacted for the purpose of strengthening the administration of tax collection, standardizing the collection and payment of taxes, safeguarding state tax revenues, protecting the legitimate rights and interests of taxpayers, and promoting economic and social development.

Article 2 This Law shall apply to the collection and administration of all kinds of taxes levied by the taxation authorities in accordance with the law.

Article 3 The levy and suspension of taxation, as well as tax reduction, exemption, tax refund and tax compensation, shall be carried out in accordance with the provisions of the law; Where the law authorizes ***, it shall be implemented in accordance with the provisions of the administrative regulations formulated by ***.

No organ, unit, or individual may violate the provisions of laws and administrative regulations by making decisions on tax collection, suspending, tax reduction, tax exemption, tax refund, tax compensation, or other decisions that contradict tax laws and administrative regulations.

Article 4 Units and individuals that are liable to pay taxes as stipulated by laws and administrative regulations are taxpayers.

Units and individuals that are required by laws and administrative regulations to withhold and remit, collect and remit taxes are withholding agents. Taxpayers and withholding agents must pay, withhold, collect and remit taxes in accordance with the provisions of laws and administrative regulations.

Generally, the following taxes need to be paid: (1) Turnover tax: mainly including value-added tax, business tax, urban maintenance and construction tax, education surcharge, etc.

Turnover tax is levied as a percentage of the company's operating income. (2) Income tax: including enterprise income tax and individual income tax.

1. Enterprise income tax is generally levied at 25% of the taxable income, and there may be a tax rate of 15% or 20% according to the specific situation of the enterprise. The taxable income is calculated based on the company's profits, subject to necessary tax adjustments. 2. The profits received by the company from investing in other companies are generally no longer taxed.

When the company's profits are distributed to individual shareholders, individuals are required to pay individual income tax at a rate of 20%. 3) Other taxes: including consumption tax, resource tax, real estate tax, urban land use tax, stamp duty, vehicle and vessel tax, land value-added tax, vehicle purchase tax, deed tax and cultivated land occupation tax, etc., which are not involved in general enterprises, and even if they are involved, the amount of tax is very small, and the impact on enterprises is very small.

Risk Warning: Resident enterprises shall pay taxes in the place where the enterprise is registered; However, if the place of registration is overseas, the place of taxation shall be the place where the actual management agency is located. If a resident enterprise establishes a business establishment in China that does not have the status of a legal person, it shall calculate and pay the enterprise income tax on a consolidated basis.

Article 7 of the Provisional Regulations on Property Tax stipulates that property tax shall be levied annually and paid in installments. The time limit for paying taxes shall be set by the people of provinces, autonomous regions and municipalities directly under the Central Government.

Property companies need to pay the following taxes: 25% corporate income tax, 5/10,000 stamp duty, as well as urban construction tax, education surcharge and other expenses. However, if the property company is a non-resident enterprise, the corporate income tax rate is 20%.

Enterprise Income Tax Law of the People's Republic of China

Fourth, Chang key strip.

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

Enterprise Income Tax Law of the People's Republic of China

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

Enterprise Income Tax Law of the People's Republic of China

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.

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

Article 2. 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.

Register a business license, handle the national tax and local tax, and naturally come out of the tax point, and it will come out as soon as the time comes.

Can you find an accountant? Or, buy your own accounting basics book and take a look. The question you are asking basically encompasses the role of accounting.

First of all, it depends on whether you are registered as a general taxpayer or a small-scale taxpayer.

If you are a small-scale taxpayer, the national tax is paid at 3% per point, and the local tax is paid according to the proportion of sales excluding tax (including: personal income tax 2%, water conservancy**, stamp duty, urban construction + education is based on the proportion of value-added tax, depending on whether you are in an urban area or a rural area, the tax rate is different).

If you are a general taxpayer, the national tax is paid VAT, which is based on the difference between output tax and input tax; There are two types of local taxes: one is audit collection, and the other is verification collection. The tax shall be paid at the rate of small-scale taxpayers; Audit collection, water conservancy**, stamp duty, urban construction + education attached to the above tax rate is the same, and the corporate income tax is taxed at 25% of the profit.

The main national tax is levied, value-added tax, corporate income tax, consumption tax.

According to the provisions of the fiscal system of the tax-sharing system, the State Administration of Taxation is mainly responsible for the collection and management of the following items:

Value-added tax, consumption tax, business tax, income tax and urban maintenance and construction tax paid by railways, head offices of banks and insurance companies, ** enterprise income tax, **income tax of joint ventures and joint-stock enterprises formed with local enterprises and institutions, enterprise income tax of enterprises established (opened) registered in industrial and commercial administrative departments at all levels after January 1, 2002, income tax of local and foreign-funded banks and non-bank financial enterprises, offshore oil enterprise income tax and resource tax, The individual income tax levied on the interest income from savings deposits, the stamp duty levied on the first transaction, the vehicle purchase tax, the tax rebate for export products, the late penalty income of the first tax, and the education fee surcharge levied according to the ** tax and the sharing tax (belonging to the first warehouse paid by the railway, the head office of the bank, and the insurance company, and the other into the local library).

The types of taxes that the State Tax is responsible for collecting are: value-added tax, consumption tax, vehicle purchase tax, enterprise income tax (for enterprises registered after January 1, 2002), financial enterprise income tax, etc.

The types of taxes that are collected by the local tax are: business tax, income tax (for enterprises registered before 2002), urban construction tax, stamp duty, resource tax, deed tax, real estate tax, vehicle and vessel tax, personal income tax, etc.

The tax rate of each tax is different, and the tax rate of some taxes is attached:

VAT rates:

The tax rates for general taxpayers are 17% and 13%, and for small-scale taxpayers, the tax rates are 4% and 6%.

Hello! By tax jurisdiction.

1.There are 14 types of taxes and items that are collected by the State Tax Service:

1) Value Added Tax; (2) consumption tax; (3) ** Enterprise income tax; (4) **Joint-stock enterprise income tax with local associations; (5) Income tax on banking and non-bank financial enterprises; (6) Income tax and resource tax paid by offshore oil enterprises; (7) Business tax, income tax and urban construction tax paid by railway, finance and insurance industries; (8) Stamp duty levied on the transaction; (9) Income tax on foreign-invested enterprises and foreign enterprises; (10) Interest income tax; (11) Vehicle purchase tax; (12) ** tax and sharing tax attached to the education fee surcharge; (13) Export tax rebate; (14) Trade and individual taxation.

2.There are 22 types of taxes and items that are collected by the local tax bureau:

1) Business tax; (2) Individual income tax; (3) local enterprise income tax; (4) resource tax; (5) property tax; (6) urban real estate tax; (7) urban land use tax; (8) cultivated land occupation tax; (9) Vehicle and vessel use tax; (10) License tax for the use of vehicles and vessels; (11) Urban maintenance and construction tax; (12) Stamp duty; (13) Adjustment tax on investment in fixed assets; (14) Deed tax; (15) slaughter tax; (16) Banquet tax; (17) Land Appreciation Tax; (18) agricultural tax; (19) Tax on special agricultural products; (20) Animal husbandry tax; (21) Education surcharge levied according to local tax; (22) Fair trade and individual taxation.

1. The main types of taxes collected by the State Taxation Bureau are: value-added tax, consumption tax, vehicle purchase tax, business tax paid by railway departments, bank head offices and insurance companies, and enterprise income tax.

2. The main types of taxes levied by the local taxation bureau are: business tax, urban construction tax (except those collected by the State Taxation Bureau), enterprise income tax, individual income tax, resource tax, urban land use tax, land value-added tax, real estate tax, vehicle and vessel tax, stamp duty, etc.

3. The main types of taxes levied by the customs system are: customs duties, import tax on baggage and postal items, import value-added tax and consumption tax.

Reminder Since January 1, 2009, among the new enterprise income tax payers, the enterprise income tax of enterprises that should pay VAT shall be managed by the State Taxation Bureau; For enterprises that are subject to business tax, their enterprise income tax is administered by the local taxation bureau.

Don't be afraid of malicious adoption and score farming.

Persist in the pursuit of truth and true knowledge.

1. Enterprises need to pay taxes.

You belong to the service industry, and the main tax is business tax, which is paid according to the tax verification method

1. Main tax: 5% business tax (local tax) according to income

2. Additional taxes and fees (pay local tax).

1) The urban construction tax shall be paid at 7% of the business tax paid (5% for counties and towns and 1% for townships);

2) The education fee surcharge is paid at 3% of the business tax paid;

3) The local education fee surcharge shall be paid at 1% of the business tax paid;

3. Pay 20% personal income tax on the dividends distributed. 4. Pay enterprise income tax at 25% of profits. 5. In addition, there is real estate tax (7% off the original value or 12% of the rent), land use tax, stamp duty, and vehicle and vessel tax.

Pay land tax) Second, the enterprise should pay tax.

You belong to the commercial or processing industry, and the main tax is value-added tax, which is levied according to the tax verification method

1. Main tax: 3% VAT is paid according to income. If it is a general VAT taxpayer, it is 17%, and the VAT output tax - input tax should be paid. (Pay national tax).

2. Additional taxes and fees (pay local tax).

1) The urban construction tax shall be paid at 7% of the value-added tax paid (5% for counties and towns and 1% for townships);

2) The education fee surcharge is paid at 3% of the VAT paid;

3) The local education fee surcharge shall be paid at 2% of the value-added tax paid;

3. Pay 20% personal income tax on the dividends distributed. 4. Pay enterprise income tax at 25% of profits. 5. In addition, there is property tax (7% off the original value or 12% of the rent), land use tax, stamp duty, car and vessel tax, etc.

If the monthly sales income is less than 20,000 yuan, it is exempt from value-added tax, urban construction tax, and education surcharge.

According to the provisions of the fiscal system of the tax-sharing system, the State Administration of Taxation and the local taxation bureaus have different collection scopes, which are divided as follows:

The items that the State Administration of Taxation is mainly responsible for collecting and managing are: value-added tax, consumption tax, business tax, income tax and urban maintenance and construction tax paid by railways, bank head offices and insurance companies, enterprise income tax, income tax of joint ventures and joint-stock enterprises formed with local enterprises and institutions, enterprise income tax of enterprises established (opened) registered in industrial and commercial administrative departments at all levels after January 1, 2002, income tax of local and foreign-funded banks and non-bank financial enterprises, Offshore oil enterprise income tax, resource tax, individual income tax levied on interest income from savings deposits, stamp duty levied on ** transactions, vehicle purchase tax, export product tax rebate, ** tax late penalty income, according to ** tax, sharing tax attached to the education fee surcharge (belonging to the railway, bank head office, insurance company paid into the ** warehouse, others into the local treasury).

The local taxation bureau is mainly responsible for the collection and management of the items (excluding the part of the local tax that has been expressly collected by the State Taxation Bureau): business tax, enterprise income tax, individual income tax, land value-added tax, urban maintenance and construction tax, vehicle and vessel tax, real estate tax, urban real estate tax, resource tax, urban land use tax, cultivated land occupation tax, deed tax, tobacco tax, stamp duty, fixed asset investment direction adjustment tax (suspended collection), late penalty income of local tax, and education fee surcharge attached to local business tax. In some areas, it is also responsible for the collection of social insurance premiums and other local fees.

In some areas, the cultivated land occupation tax and deed tax are currently collected and managed by the local finance department. In addition, the customs system is responsible for the collection and management of customs duties and ship tonnage tax, and the customs is also responsible for collecting value-added tax and consumption tax on imported products.

Although the State Administration of Taxation and the local taxation bureau are two relatively independent administrative law enforcement entities, with their own work responsibilities and scope of collection and management, they are both important economic functional departments, jointly implementing unified tax laws and regulations, and facing taxpayers together. Local State Taxation Bureaus and local taxation bureaus have continuously strengthened coordination and cooperation, integrated administrative resources, and worked together to improve the quality and efficiency of tax collection and management. Establish a joint meeting system to communicate in a timely manner and coordinate and solve problems encountered in work.

Establish an information exchange system to exchange data and information on a regular basis to achieve information sharing. Strengthen the coordination of daily tax collection and management work, and jointly do a good job in the service and management of taxpayers through joint handling of tax registration certificates, joint verification of tax amounts for individual industrial and commercial households, joint assessment of tax credit ratings, joint organization of tax publicity, tax consultation and counseling, joint announcements on the tax arrears of the same taxpayer, joint implementation of tax inspections, and strengthening communication and coordination in the implementation of tax policies.