Legal analysis: enterprise tax is divided into many kinds of tax, including enterprise income tax, enterprise value-added tax, enterprise stamp duty, etc., each kind of tax standard is not the same.1, value-added tax (small-scale taxpayers tax rate of 3%, general taxpayers tax rate of 17%-6%) or business tax (tax rate of 3%-20%, according to the division of the taxable content); 2, urban construction tax (value-added tax + business tax + Consumption tax) tax amount * applicable tax rate, where the applicable tax refers to the taxpayer's location in the urban areas of the tax rate of 7%, in the county, town, large and medium-sized industrial and mining enterprises are not in the county, town tax rate of 5%, not in the urban areas, counties, towns, the tax rate of 1%; 3, education surcharges (value-added tax + business tax + consumption tax) tax amount * 3%; 4, the local education surcharge (value-added tax + business tax + consumption tax) tax amount * 2%; 5, water supply tax (value-added tax + business tax + consumption tax) tax amount * 2%; 5, water supply tax (value-added tax + business tax + consumption tax) tax amount * 2%; 5, water supply tax (value-added tax + business tax + consumption tax) tax amount * 2%. 2%; 5, Water Conservancy Construction Fund (according to the sales revenue of 0.1% to be accrued and paid); 6, corporate income tax (total profit * 25%). The new income tax law stipulates that the statutory tax rate of 25%, domestic enterprises and foreign-funded enterprises, the state needs to focus on supporting high-tech enterprises for 15%, small micro-profit enterprises for 20%, non-resident enterprises for 20%; 7, stamp duty according to the amount of purchases and sales of 0.3 ‰; May 1, 2016 date, all industries are not allowed to pay business tax, all changed to value-added tax.

Legal basis: "The Chinese people *** and the State Provisional Regulations on Administration of Tax Collection" Article 5 according to the provisions of the tax law and the tax administration system, should pay taxes in the city units and individuals (hereinafter referred to as taxpayers), as well as in accordance with the provisions of the tax law or by the tax authorities determined to have the obligation to levy, withholding, and payment of taxes (hereinafter referred to as levy collectors), must be in accordance with the provisions of the relevant tax laws and regulations, to fulfill the obligation to pay tax, and to pay tax. tax laws and regulations, fulfill their obligations to pay taxes or to collect, withhold or pay taxes on behalf of taxpayers. Taxpayers and collectors do not have the right to retain or misappropriate state taxes, and may not refuse to pay taxes in accordance with the law under any pretext.