First, audit collection
1) main tax: pay 5% business tax according to income.
2) Additional taxes and fees
(1) Urban construction tax shall be paid at 7% of the business tax (5% in the county, 0/%in the township);
(2) The education surcharge is paid at 3% of the business tax;
(3) The local education surcharge is paid at 2% of the business tax;
3) Pay individual income tax according to business income (the applicable tax rate is compared with the individual income tax rate table).
Second, the tax authorities that have approved the collection generally implement a regular quota for individual industrial and commercial households, that is, give you a month's tax payable according to the region, location, area and equipment. If the invoiced amount is less than the quota, the tax shall be paid according to the quota; If the invoice amount exceeds the quota, tax shall be paid according to regulations.
If the monthly income is less than 20,000 yuan, business tax, urban construction tax and education surcharge shall be exempted.
If it is an enterprise, change the personal income tax mentioned above into enterprise income tax.
2. In the building materials industry, whether consumers want invoices or not, they have to pay VAT, and the tax rate is 3%. For ordinary taxpayers, the tax rate is 17%, but the purchase tax can be deducted. In principle, this tax is paid by consumers. The seller's price tag indicates whether it includes tax, and the general retail price includes tax.
3. The difference between in-price tax and out-of-price tax depends on the type of turnover tax. Except for value-added tax, other business taxes, consumption taxes and customs duties are all in-price taxes.
Export tariff tax amount = (FOB /( 1+ export tax rate)) × export tariff rate