the main taxes are business tax and enterprise income tax!

1. Enterprises engaged in providing taxable services (catering, services, advertising, transportation, consulting, etc.), transferring intangible assets or selling real estate shall pay business tax. The tax rate of business tax varies from 3% to 5% according to different industries, and 21% for individual industries, such as Internet cafes. The business tax rate of media companies is 5%; Business tax is paid in local tax.

2. Enterprise income tax: a tax levied on enterprise profits, with a basic tax rate of 33% and two preferential tax rates of 18% and 27%. Taxable income (that is, profits recognized by the tax authorities) is 33% above 111,111 yuan, 18% below 31,111 yuan, and 27% between 311,111 yuan and 111,111 yuan. There are two ways to collect enterprise income tax: verification collection and audit collection. Audit collection is to calculate the profit according to the declared income of the enterprise MINUS the relevant costs and expenses, and then multiply the profit by the corresponding tax rate to calculate the taxable amount. Approved collection means that regardless of your cost, the tax authorities directly multiply the income by a fixed rate (according to different industries), and the obtained number is regarded as your profit, and then multiply it by the corresponding tax rate according to the amount. The approved levy is generally suitable for small enterprises with imperfect accounting. For enterprises established after October 1, 2112, the enterprise income tax shall be paid in the national tax. A sole proprietorship enterprise does not pay enterprise income tax, but pays individual income tax at local tax.

3. In addition, enterprises also pay some additional taxes and small taxes. Urban construction tax and education surcharge are surcharges for value-added tax and business tax. As long as the latter is paid, the surcharge will be paid by multiplying the payment amount by the corresponding tax rate. Urban construction tax is divided into 7% (urban area), 5% (county and town), 1% (other) according to the different areas where the enterprise is located, and the additional tax rate for education fee is 3%. Small taxes include stamp duty, property tax, etc., in addition to withholding personal income tax of employees. These additional taxes and small taxes are supplementary to local taxes

: cultural and educational expenses should generally be paid business tax according to cultural and sports industries, and the tax rate is 3%. Advertising production generally only pays business tax, not value-added tax. If it is approved to pay value-added tax, it will not pay business tax.