1. Basic taxes

1. Business tax is paid at 5% of operating income.

2. Urban construction tax is paid at 7% of the business tax paid.

3. The education surcharge is paid at 3% of the business tax.

4. The local education surcharge is paid at 2% of the business tax.

5. Stamp duty: the purchase and sale contract shall be stamped with three ten thousandths of the purchase and sale amount. The account book shall be paid according to 5 yuan/book (when it is opened every year). The annual payment shall be 1.5 ‰ of the sum of "paid-in capital" and "capital reserve" (the first year shall be paid in full, and the annual increase shall be paid later).

6. The urban land use tax shall be paid according to the land area actually occupied (the regulations vary from place to place, XX yuan/square meter).

7. The property tax is paid at 71%×1.2% of the original value of the own property.

8. Travel tax is paid according to the vehicle (regulations vary from place to place, and the tax is different for different models, XX yuan per vehicle).

9. Corporate income tax The catering industry that meets the requirements of small-scale low-profit enterprises shall be taxed at the rate of 21%, generally at the rate of 25%.

11. Pay wages and withhold personal income tax.

except for enterprise income tax (newly established enterprise on October 1, 2112), all the above taxes are declared and paid to the local taxation bureau.

II. Time limit for tax declaration

1. The time limit for payment is when business tax, urban construction tax, education surcharge and personal income tax are equal to 11 days of the following month.

2. The deadline for payment of enterprise income tax is within 15 days after the quarter (if it is confirmed by the local tax authorities to be paid monthly, it will be 11 days of the following month), and the period for final settlement and payment is 4 months.

3. Property tax, urban land use tax, travel tax, etc. shall be paid within the time limit stipulated by the local tax authorities (generally twice a year varies from place to place).

4. the last day of payment within the time limit, and in case of a rest day, it will be postponed by one day. In case of long holidays (Spring Festival, May Day and Eleventh Day), it will be postponed according to rest days.

5. The late payment fee will be charged by five ten thousandths per day.

6. The tax authorities may be fined if they fail to pay after being ordered by the tax authorities to do so within a time limit.