The tax to be paid by domestic enterprises depends on the industry and economic business in which they are located. According to different industries and economic businesses, the tax to be paid is also different.

Domestic enterprises mainly involve the following taxes:

1. VAT: When a company starts a business, it always has to operate. No matter what the business scope is, in short, it can't escape the scope of value-added tax collection, and the value-added tax has been comprehensively increased. Therefore, value-added tax is inevitable for every company. Some companies may be tax-free and belong to the category of tax incentives, but declaration is still necessary.

2. Enterprise income tax: the company must pay enterprise income tax for its final operating results. Even if it is a branch, although it is not calculated by itself, after the head office calculates the distribution, it still has to pay it by itself.

3. Urban maintenance and construction tax: this is a shadow tax, followed by turnover tax (value-added tax and consumption tax). The calculation is not complicated, you don't need to think too much, just know.

4. Stamp duty: Although the scope of stamp duty collection is limited, it is only a list of contract documents and account books, but when each company starts its business, it always has to set up account books, invest capital and sign some contracts. Stamp duty is indispensable for these enterprises.

5. Personal income tax: For the company, no personal income tax is paid. But employees need to be paid and shareholders need to pay dividends. The company is a legal withholding agent, and it is also responsible for withholding less, so it should not be taken lightly.

6. Consumption tax: If the goods handled by the Company belong to the following commodities, consumption tax shall be paid.

Specifically: cigarettes, wine, wine, cosmetics, precious jewels and jade, firecrackers and fireworks, refined oil, automobile tires, motorcycles, automobiles, golf balls and equipment, high-end watches, yachts, wooden disposable chopsticks, solid wood floors, batteries and paints. Most commodities have to pay consumption tax at the production stage, except gold and silver jewelry at the retail stage.

7. Resource tax: If the company mines and sells the following commodities, it needs to pay resource tax. Crude oil, natural gas, coal, other non-metallic minerals, black minerals, non-ferrous minerals, salt. In addition, starting from 20 17 12 1, water resources tax will be levied on units and individuals who directly use surface water and groundwater in some provinces and cities. (Ad valorem tax rate or specific quantity quota)

8. Tobacco tax: tobacco tax is levied on units that buy tobacco. What we pay attention to here is the acquisition link, not the sales link. ?

9. Deed tax: The company pays when purchasing the house or land use right (the tax rates are 1%, 1.5%, 2%).

10. Cultivated land occupation tax: the company needs to pay this tax if it occupies cultivated land to build houses or engage in other non-agricultural construction. Implement a fixed tax rate with regional differences. The less arable land per capita, the higher the unit tax. But it shall not exceed 50% of the local tax standard at most.

1 1. Property tax: If the company owns or rents the property, it has to pay this tax. Taxable amount = original value of the property ×( 1- deduction ratio )×1.2%; Taxable amount = rental income of real estate × 12%

12. Urban land use tax: If the company occupies land within the scope of cities, counties, towns and industrial and mining areas, it shall pay this tax. Pay taxes according to the taxable land area occupied (square meters) × applicable fixed tax amount.

13. Land value-added tax: the company needs to pay this tax if it transfers the state-owned land use right and house property right with compensation and gains value-added income. Adopt a four-level progressive tax rate.

14. Vehicle purchase tax: the company will pay it when purchasing the vehicle. The uniform tax rate is 10%

15. Travel tax: paid when the company holds a trip. national tariff

16. customs duties: if the company has import and export business, it needs to handle customs duties, which are collected by the customs, and the customs also collects import and export value-added tax and consumption tax. Most-favored-nation tax rate, agreed tax rate, preferential tax rate and ordinary tax rate range from 4% to 80%.

17. tonnage tax: tonnage tax is required for ships entering domestic ports from overseas ports. The collection organ is also the customs. The fixed tax rate is levied according to the tonnage of the ship.

18. Environmental protection tax: this is a new tax this year (20 1 810/0/0/0/quarterly). If the company directly discharges air pollutants, water pollutants, solid waste and noise, it needs to pay environmental protection tax according to regulations.

Taxable air pollutants are 1.2 yuan to 12 yuan/pollution equivalent, and water pollutants are 1.4 yuan to 14 yuan/pollution equivalent. The specific tax amount can be proposed by all localities within the statutory tax amount.

Enterprises discharge taxable pollutants into centralized sewage treatment plants and domestic waste treatment plants; The storage and disposal of solid waste in facilities and places that meet environmental protection standards is not a direct discharge and does not require tax.

Extended data:

Taxpayers are all domestic-funded enterprises or other organizations that implement independent economic accounting in People's Republic of China (PRC) and China, including the following six categories:

State-owned enterprises, collective enterprises, private enterprises, joint ventures, joint-stock enterprises and other organizations with production and operation income and other income.

An enterprise refers to an enterprise registered in accordance with state regulations. Other organizations with production and operation income and other income refer to institutions, social organizations and other organizations that have production and operation income and other income and are approved by relevant state departments and registered according to law.

Independent economic accounting refers to having a settlement account in the bank at the same time; Set up accounting books independently and prepare financial and accounting statements; Independent calculation of profit and loss, etc.

Sole proprietorship enterprises and partnership enterprises can levy personal income tax on these two types of enterprises without using this law to avoid double taxation.

Tax object

The object of enterprise income tax is the income obtained by taxpayers. Including sales of goods, provision of services, transfer of property, dividends, interest, rent, royalties, donations and other income.

A resident enterprise shall pay enterprise income tax on its income from sources inside and outside China.

Income expense

The enterprise income tax stipulates that the taxable income of taxpayers is calculated on the accrual basis. At the same time, the provisions on installment sales of goods, long-term engineering (labor) contracts and other business operations can be determined by the following methods:

(1) If the goods are sold by installment, the realization of sales income can be determined according to the date of payment due as agreed in the contract;

(2) architecture. If the duration of installation, assembly engineering and provision of labor services exceeds 1 year, the realization of income can be determined according to the completion schedule or the workload completed;

(3) If large-scale mechanical equipment and ships are processed and manufactured. For other enterprises with a duration of more than 65,438+02 months, the realization of income can be determined according to the completion schedule or the completed workload.

Baidu Encyclopedia-Enterprise Income Tax