1. Enterprises are generally based on the economic nature of the enterprise and business operations to determine the types of taxes and tax rates to be paid by the enterprise;

2. Enterprises engaged in the production, sales, repair and maintenance of enterprises are generally required to pay value-added tax (VAT), VAT taxpayers are divided into general VAT taxpayers and small-scale taxpayers. General taxpayers are enterprises whose annual revenue can reach 1 million for industry and 1.8 million for business. The tax rate for general taxpayers is 17%, which can be offset against the input tax of purchased goods; the VAT rate for small-scale industrial enterprises is 6%, and 4% for business. The VAT is declared and paid at the state tax.

3. Enterprises engaged in the provision of taxable services (catering, services, advertising, transportation, consulting, etc.), the transfer of intangible assets or the sale of real estate are subject to business tax. The rate of business tax varies from 3% to 5% depending on the industry, and 20% for individual industries, such as Internet cafes. Business tax is paid at the local tax office.

4. Enterprise income tax: a tax levied on the profits of enterprises, the basic tax rate is 33%, with two other preferential tax rates of 18% and 27%. Taxable income (i.e., profits recognized by the tax authorities) in more than 100,000 33% tax rate, less than 30,000 18% tax rate, three to 100,000 27%. There are two ways to collect enterprise income tax: approved levy and account levy. Account levy is based on the declared income of the enterprise minus the relevant costs and expenses to calculate the profit and then multiply the profit by the corresponding tax rate to calculate the taxable amount. Approved levy is not to take into account your costs and expenses, the tax authorities directly with the income multiplied by a fixed rate (depending on the industry), the resulting number as your profit, and then according to how much, multiplied by the corresponding tax rate. Approved levy is generally suitable for small enterprises with unsound accounting. enterprises established after January 1, 2002, the enterprise income tax is paid in the national tax. (Sole proprietorships do not pay enterprise income tax, but individual income tax at local tax).

5. In addition, enterprises also pay some additional taxes and small taxes. The urban construction tax and education surcharge are additional taxes to the value-added tax and business tax, and as long as you pay the latter, you have to pay the surcharge by multiplying the number of payments by the corresponding tax rate as the base. Depending on the area where the enterprise is located, the urban construction tax is divided into 7% (urban areas), 5% (counties and towns) and 1% (others), while the education surcharge is 3%. Smaller taxes include stamp duty, property tax, etc., in addition to withholding employees' personal income tax, etc. These additional taxes and small taxes are paid in the local tax

Two, the private business owner should pay the tax is mainly: personal income tax.