The VAT rate is 17%.
The consumption tax rate of gold and silver jewelry is 5%, which is paid in retail.
Personal income tax rate
/tax/grsdsshuilubiao.htm
Urban construction tax 7%
Education surcharge 3%
2. Property tax and land use tax shall be paid from April 1 to April 15 every year.
House/property tax
If it is paid according to the residual value of the property, the tax rate is1.2%;
If it is paid according to the rental income of real estate, the tax rate is 12%.
Land use tax
The tax standard of urban land use tax is 5 cents per square meter to 10 yuan in big cities; Medium-sized cities are 4 corners to 8 yuan; Small cities are from 3 to 6 yuan; County, towns, industrial and mining areas for 2 Angle to 4 yuan.
3. Stamp duty and travel tax at the beginning of each year
stamp tax
The stipulated tax rate for property leasing, warehousing and storage contracts and property insurance contracts is one thousandth; Processing contracts, construction engineering survey and design contracts, cargo transportation contracts, and property rights transfer books stipulate that the tax rate is five ten thousandths according to the account books in which the funds are recorded; The prescribed tax rate for purchase and sale contracts, construction and installation engineering contracts and technology contracts is three ten thousandths; The loan contract is 0.5 ‰; Other business account books and rights licenses, each with a fixed amount of five yuan.
Travel tax rate table
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4. The enterprise income tax shall be paid in advance at the end of the quarter and settled at the end of the year.
Enterprises with an annual taxable income of less than 30,000 yuan (including 30,000 yuan) shall be subject to enterprise income tax at the rate of 18% temporarily; Enterprises with an annual taxable income of more than 30,000 yuan to 654.38 million yuan (including 654.38 million yuan) are temporarily subject to enterprise income tax at the rate of 27%, and those with an annual taxable income of more than 654.38 million yuan are subject to enterprise income tax at the rate of 33%.
stamp tax
The stipulated tax rate for property leasing, warehousing and storage contracts and property insurance contracts is one thousandth; Processing contracts, construction engineering survey and design contracts, cargo transportation contracts, and property rights transfer books stipulate that the tax rate is five ten thousandths according to the account books in which the funds are recorded; The prescribed tax rate for purchase and sale contracts, construction and installation engineering contracts and technology contracts is three ten thousandths; The loan contract is 0.5 ‰; Other business account books and rights licenses, each with a fixed amount of five yuan.
Supplement:
1. Taxable consumer goods produced by consumption tax payers are taxed at the time of sale, and imported consumer goods are taxed at the stage of customs declaration and import, but gold and silver jewelry, diamonds and diamond ornaments are taxed at the retail stage, and the time when the consumption tax obligation occurs is determined by the payment and settlement method or the time when the behavior occurs.
2. The consumption tax payer shall pay taxes on a monthly basis, declare and pay taxes within 10 days from the due date, and pay taxes on 1, 3, 5, 10 or 15 days as the due date, and pay taxes in advance within 5 days from 1 day of the following month.
Taxpayers importing taxable consumer goods shall pay taxes within 15 days from the date when the customs issues the tax payment form.
3 consumption tax rate table:
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