1, turnover tax (turnover * 5%)
2, urban construction tax (turnover tax * 7% varies)
3, education surcharge (turnover tax * 3% varies)
4, personal income tax
1) checking the accounts: the total income of individual households in each tax year minus costs, The balance after deducting costs, expenses and losses is the taxable income, according to which the amount of personal income tax payable is calculated. The formula is: taxable income = total income - costs, expenses and losses Individual income tax payable = taxable income × applicable tax rate
The tax rate table is as follows:
Levels Annual taxable income Tax rate (%) Accelerated deduction (yuan)
1 Up to 5,000 yuan 5 0
2 More than 5,000 to 10,000 yuan 10 250
2 More than 5,000 to 10,000 yuan 10,000 yuan 10,250
3 More than 10,000 yuan to 30,000 yuan 20,1250
4 More than 30,000 yuan to 50,000 yuan 30,4250
5 More than 50,000 yuan 35,670
2) Approved levy
The implementation of approved levy Individual sole proprietorships and partnerships pay individual income tax in the following ways:
(1) fixed levy
Individual sole proprietorships and partnerships pay individual income tax on a regular basis in accordance with the amount of individual income tax payable as approved by the tax authorities in accordance with the law.
(2) Approved Taxable Income Rate Levy
The formula for calculating the amount of personal income tax payable is:
The amount of personal income tax payable = taxable income × applicable tax rate
Taxable income = total income × taxable income rate
OR
Taxable income = cost and expense ÷ (1 - taxable income rate) × taxable income rate
Taxable income = cost and expense ÷ (1 - taxable income rate) × taxable income rate
Taxable income = cost and expense ÷ (1 - taxable income rate) × taxable income rate Income Rate) × Taxable Income Rate
The taxable income rate shall be as specified in the following table:
Taxable Income Rate Table
Industry Taxable Income Rate (%)
Industry, Transportation and Commerce 5-20
Construction, Real Estate Development 7-20
Food and Beverage Services 7-25
Entertainment 20-40
Other industries 10-30
Enterprises operating multiple businesses, regardless of whether or not their business items are separately accounted for, should determine their applicable taxable income rate based on their main business items.