1, VAT;
2. Enterprise income tax;
3. Personal income tax;
4. Stamp duty;
5. Additional education expenses;
6. Additional local education;
7. Water conservancy fund;
8. Trade union reserve fund (paid one year after its establishment);
9, the disabled protection fund (paid three years after the establishment);
10, urban maintenance and construction tax.
The collection of value-added tax usually includes all links in the production, circulation or consumption process. It is a neutral tax based on value-added or price difference. Theoretically, it includes all agricultural industries (planting, forestry and animal husbandry), mining, manufacturing, construction, transportation and commercial services. Or all links of raw material procurement, manufacturing, wholesale, retail and consumption.
Article 2 of the Individual Income Tax Law of People's Republic of China (PRC) shall pay individual income tax:
(1) Income from wages and salaries;
(2) Income from remuneration for labor services;
(3) Income from remuneration;
(4) Income from royalties;
(5) Operating income;
(6) Income from interest, dividends and bonuses;
(7) Income from property lease;
(8) Income from property transfer;
(9) Accidental income. "Provisional Regulations on Value-added Tax" Article 3 Taxpayers who run projects with different tax rates shall separately account for the sales of projects with different tax rates; If the sales volume is not accounted for separately, a higher tax rate shall apply. Article 5 of the Enterprise Income Tax Law states that taxable income is the total income of an enterprise in each tax year, and the balance after deducting non-taxable income, tax-free income, various deductions and allowed losses in previous years.
"Provisional Regulations on Value-added Tax in People's Republic of China (PRC)" Article 3 Taxpayers engaged in projects with different tax rates shall separately account for the sales of projects with different tax rates; If the sales volume is not accounted for separately, a higher tax rate shall apply.
Article 21 Where a taxpayer conducts taxable sales, it shall issue a special VAT invoice to the buyer who requests the special VAT invoice, and indicate the sales amount and output tax amount respectively on the special VAT invoice.
Under any of the following circumstances, a special VAT invoice shall not be issued:
(a) the buyer of taxable sales behavior is an individual consumer;
(2) The tax exemption clause applies to taxable sales.