1. The business tax is 5% of the turnover;
2. Urban construction tax is 7% (city), 5% (county towns and towns) and 1% (rural areas) of business tax;
3. The surcharge for education is 3% of the business tax;
4. Stamp duty is 3/ 11,111 of the turnover;
5. Income tax:
1) The economic nature is 25% of the corporate income tax paid by the company (according to the profit amount by means of audit collection); If the collection method is approved, a taxable income rate shall be approved by the tax authorities, which varies from place to place.
2) Personal income tax paid by individuals with economic nature is generally levied at a fixed rate, and the tax rate is about 2% (which varies from place to place).
if the turnover is 1 million
business tax = 111 * 5% = 51,111
urban construction tax is based on business tax = 111/* 7% = 71,111
education surcharge = 5 * 3% = 1.15 million
stamp duty =3*111=311 yuan
.