What are the tax rates of business tax, urban construction tax, education surcharge and local educat

Sales tax: 5%.

Urban construction tax: 7%.

Education surcharge: 3%.

Local education fees are added by 2%, such as: main business income = 10,000 business tax = 10,000 5% = 500

Urban construction tax = 500 7%.

Education surcharge = 500 3%.

Local education surcharge = 500 2%.

Hello, these taxes are paid at the local tax, and the tax rates are as follows:

1. Business tax: 5%, the tax amount is the approved turnover; 2. Urban construction tax: 7% (5% of the county) tax amount is the business tax or value-added tax paid in the current period.

3. Education surcharge: 3%, and the tax amount is the business tax or value-added tax paid in the current period. 4. Local education fee surcharge:

The tax rate varies from place to place, generally 1 -2, and the tax amount is the business tax or value-added tax paid in the current period.

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 basis for calculating the urban maintenance and construction tax, the education surcharge and the local education surcharge is the sum of the actual payable (value-added tax + consumption tax).

1. Urban maintenance and construction tax rate:

The tax rate is set 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. Additional tax rate for education fees: 3%.

3. Additional tax rate for local education fees: 2%.

Calculation formula: 1. Calculation formula of urban maintenance and construction tax:

Tax payable = (VAT actually paid + consumption tax) Applicable tax rate.

2. Formula for calculating the additional education fee:

Education Fee Surcharge Payable = (VAT Actually Paid + Consumption Tax) 3%.

3. The calculation formula of local education surtax:

Local education surcharge payable = (VAT actually paid + consumption tax) 2%.

How the urban maintenance and construction tax is levied:

1) The tax period and place of payment of urban maintenance and construction tax According to the regulations, the urban maintenance and construction tax shall be paid at the same time as the "second tax", and naturally its tax period and tax place are also the same as those of the "second tax".

For example, if a construction enterprise is located in city A, and it contracts a project in city B in the current period, it shall pay VAT in city B on its project settlement income according to regulations, and correspondingly, it shall also pay the urban maintenance and construction tax corresponding to the value-added tax in city B.

2) Advance payment of taxes.

For taxpayers who pay the "three taxes" in the first period, 3rd, 5th, 10th and 15th according to the regulations, they should prepay the "two taxes" in advance according to the regulations, and pay the corresponding urban maintenance and construction tax in advance.

3) Tax returns.

At the end of each month, the enterprise shall file the tax declaration of urban maintenance and construction tax at the same time as the declaration of the "second tax".

4) Payment of taxes.

For construction enterprises that pay the "two taxes" in one month, they shall pay the urban maintenance and construction tax in full according to the tax payable in accordance with the tax return when paying all the "two taxes" tax in the current month.

Urban construction tax, education surcharge and local education surcharge are the three infrastructure taxes in China, and the tax rates are relatively stable, at % and 2% respectively.

Urban construction tax, education surcharge and local education surcharge are the three infrastructure taxes in China, which are mainly used for urban infrastructure construction and education. Among them, the urban construction tax is a tax established to solve the financial pressure in the process of urbanization, with a tax rate of 7% and a taxable sales amount based on the taxable sales. The education surcharge is a tax established to support compulsory education for all, with a tax rate of 3% and is also based on taxable sales.

The local education surcharge is a tax established to support the development of local education, with a tax rate of 2%, and the tax basis for high disturbance is also taxable sales. These three infrastructure tax rates are relatively stable and have not changed much. However, it should be noted that the specific tax rate of each province, autonomous region and municipality will be different, and the tax needs to be paid according to local policies and regulations.

How to calculate urban construction tax, education surcharge and local education surcharge? The calculation of these three types of infrastructure tax is based on taxable sales. The specific calculation method is as follows:

Sales Tax Rate = Tax Payable. Among them, sales refer to the sales of taxable goods or taxable services, that is, after-tax sales.

Urban construction tax, education surcharge and local education surcharge are the three infrastructure taxes in China, which have played an important role in supporting the construction of urban infrastructure and the development of education. These taxes and fees need to be calculated according to local policies and regulations, and paid on time and in full.

Legal basis]:

Article 4 of the Provisional Regulations of the People's Republic of China on Urban Maintenance and Construction Tax refers to the sales amount excluding value-added tax, consumption tax and other taxes.

What is the VAT urban construction tax and education surcharge rate? What is the additional tax rate of value-added tax and education fee 1. The tax rate of urban maintenance and construction tax: if the taxpayer is located in the urban area, the tax rate is 7%; If the taxpayer is located in a county seat or organized town, the tax rate is 5%; If the taxpayer's location is not in the urban area or county, the tax rate is 1%.

In the following two cases, the urban maintenance and construction tax can be paid on the spot at the prescribed tax rate of the place where Yuling pays the "value-added tax and consumption tax": 2. Additional unified tax rate for education fees: 3%.

Local education surcharge: 2% urban construction tax is paid according to the statutory proportion on the basis of the actual value-added tax, consumption tax and business tax, 7% in urban areas, 5% in counties and towns, and 1% in other areas. The education surcharge is paid at 3% on the basis of the actual value-added tax, consumption tax and business tax paid.

Do you understand this explanation?

On November 17, 2011, the Ministry of Finance and the State Administration of Taxation officially announced the pilot program for replacing business tax with value-added tax

Transportation, construction, post and telecommunications, culture and sports, the tax rate is 3%.

services, sale of immovable property, transfer of intangible assets, tax rate of 5%.

The tax rate for the financial and insurance industry is 5%.

The entertainment industry implements a range tax rate of 5% and 20%, and the specific applicable tax rate is determined by the people of each province, autonomous region and municipality directly under the Central Government according to the actual local situation within the range specified in the tax law.

2. The tax rate applicable to general VAT taxpayers is %, etc.

3. Urban construction tax: 7% in urban areas, 5% in counties and towns, 1% in other areas;

4. Education surcharge: 3%, the only tax rate stipulated by the tax law;

5. Local education fee surcharge: 2. The tax law stipulates the only tax rate.

6. Tax basis: for the current payment (business tax amount + value-added tax + consumption tax) * urban construction tax rate * additional tax rate of education fee * local education fee tax rate.

Business Tax: 5% Urban Construction Tax: 7% Education Surcharge:

3% Local education surcharge 2% e.g. main business income = 10,000 Business tax = 10,000 5% = 500 Urban construction tax = 500 7% Education surcharge = 500 3% Local education surcharge = 500 2%.

Hello, These taxes and fees are paid in the local tax, and the tax rate is as follows: 1. Business tax: 5%, and the tax amount is the approved turnover; 2. Urban construction tax:

The tax amount of 7% (5% of the county) is the business tax or value-added tax paid in the current period. 3. Education surcharge: 3%, and the tax amount is the business tax or value-added tax paid in the current period.

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

Business tax: 1, 3% for transportation

2. Construction 3%.

3. Finance and insurance 5%.

4. Posts and telecommunications 3%.

5. Culture and sports 3%.

6. Entertainment 5%-20% (billiards, bowling 5%)7, service industry 5%.

8. Transfer of intangible assets 5%.

9. Sales of real estate 5% urban construction tax: 7%, county 5%, other 1%.

It is different in each province. Check the local local tax network.

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 seat) 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 fees are attached to Tongjia: The tax rate varies from place to place, generally 1 -2 Min loss, and the tax amount is the business tax paid in the current period + value-added tax + consumption tax.

Now there is no business tax, and VAT is levied instead.

1.The basis for calculating the urban construction tax (full name: urban construction and maintenance tax) and the education surcharge is: the tax amount of value-added tax, business tax and consumption tax.

1) Tax rate: The applicable tax rate in urban areas is 7%.

The applicable tax rate for county towns and organized towns is 5%.

The applicable tax rate for other regions is 1%.

2) Calculation formula.

The amount of urban construction tax payable = (VAT, business tax, consumption tax) tax amount Applicable tax rate 2Educational fee surcharge.

1) Rate 3%.

2) Calculation formula.

Education Surcharge Payable = (VAT, Business Tax, Consumption Tax) 3%3Local Education Surcharge.

1) Rate 2%.

2) Calculation formula.

Local education surcharge payable = 2% of the tax amount (VAT, business tax, consumption tax).

The urban construction tax and education surcharge are calculated on the basis of the sum of the value-added tax and consumption tax paid in the current period;

Urban construction tax rate: 7% for urban areas, 5% for county towns and organized towns, and 1% for other areas;

The education surcharge rate is 3%;

The local education surcharge is taxed at 2%.

Urban construction tax and education surcharge are paid on the basis of value-added tax and consumption tax.

Urban Construction Tax:If the taxpayer is located in an urban area, the tax rate is 7%;

If the taxpayer is located in a county or town, the tax rate is 5%;

If the taxpayer's location does not belong to the city, county or town, the tax rate is 1%.

Educational fee surcharge. The tax rate is 3%.

Urban construction tax and education surcharge are calculated on the basis of value-added tax payable, with tax rates of 7% and 3% respectively, and the value-added tax payable is 0 or negative.