General taxpayer: output tax-input tax

Small-scale taxpayer: sales /( 1+3%)*3%

2. Consumption tax: gold and silver jewelry: 5% of sales.

3. Enterprise income tax: taxable income *25%

4. Personal income tax: more than 3,500 yuan per month.

5. Urban construction tax and education surcharge: 7% and 3% of VAT consumption tax.