2. Additional taxes and fees: urban construction tax, education surcharge and local education surcharge. This is the additional tax and fee of VAT.
3. Enterprise income tax: a tax levied according to the profits of an enterprise in a certain period of time. At present, the tax incentives for small and micro enterprises are 2.5% of the 6.5438+0 million part; 1-5% of 3 million.
4. Personal income tax: If shareholders pay dividends, they have to pay 20% personal income tax, which shall be borne by the shareholders, but withheld and remitted by the enterprises that distribute the profits.
5. Stamp duty: enterprises have to pay stamp duty when actually paying registered capital and signing contracts, but the stamp duty rate is very low, and generally speaking, the tax revenue is not very high.
These are common taxes of enterprises. Of course, some enterprises also have property tax and resource tax. This is a special situation and industry field.
6. The production and entrusted processing of cigarettes, alcohol, cosmetics, skin care products, precious jewels and jade, firecrackers, fireworks, gasoline, diesel oil, automobile tires, motorcycles, automobiles and other commodities shall be subject to consumption tax. If there is taxable business tax, business tax shall be paid.
7. Exploitation of crude oil, natural gas, coal, other non-metallic minerals, ferrous minerals, non-ferrous minerals, salt and other products shall be subject to resource tax.
8, paid transfer of state-owned land use rights, buildings on the ground and their attachments, but also pay land value-added tax.
Legal basis:
Article 2 of the Provisional Regulations of People's Republic of China (PRC) on Value-added Tax.
VAT rate:
(1) Unless otherwise specified in items 2, 4 and 5 of this article, the tax rate of taxpayers selling goods, services, tangible movable property leasing services or imported goods is 17%.
(2) Taxpayers sell transportation, postal services, basic telecommunications, construction and real estate leasing services, sell real estate, transfer land use rights, and sell or import the following goods at the tax rate of 1 1%:
1. Agricultural products such as grain, edible vegetable oil and edible salt;
2 residents tap water, heating, air conditioning, hot water, gas, liquefied petroleum gas, natural gas, dimethyl ether, biogas, coal products;
3 books, newspapers, magazines, audio-visual products and electronic publications;
4. Feeds, fertilizers, pesticides, agricultural machinery and plastic films;
5. Other goods specified by the State Council.
(3) Unless otherwise stipulated in Items 1, 2 and 5 of this article, the tax rate for taxpayers selling labor services and intangible assets is 6%.
(4) taxpayers export goods at zero tax rate; However, unless otherwise stipulated by the State Council.
(five) domestic units and individuals cross-border sales of services and intangible assets within the scope of the State Council, the tax rate is zero.
The adjustment of tax rate is decided by the State Council.