2. Urban construction tax applies different tax rates to taxpayers in different regions. Where the taxpayer is located in suburban counties or towns, the tax rate is 5% of the value-added tax; If the taxpayer's location is not within the range of 1 and 2, the tax rate is 1% of the value-added tax;
3. The education surcharge is paid at 3% of the value-added tax already paid;
4. The local education surcharge is paid at 2% of the value-added tax;
5. Stamp duty: the purchase and sale contract shall be stamped at three ten thousandths of the purchase and sale amount; Account books shall be paid according to 5 yuan/book (at the time of opening accounts every year); Pay in five ten thousandths of the sum of "paid-in capital" and "capital reserve" every year (pay in full in the first year and pay gradually thereafter);
6. Urban land use tax shall be paid according to the land area actually occupied (different places, XX yuan/square meter);
7. Property tax shall be paid at 70%* 1.2% of the original value of the own property;
8. Travel tax shall be paid by vehicle (different local regulations and different vehicle types have different tax amounts, XX yuan);
9. Pay enterprise income tax according to taxable income (adjusted profit): the taxable income within 30,000 yuan (inclusive) is 18%, the taxable income between 30,000 yuan and 654.38+ten thousand yuan (inclusive) is 27%, and the taxable income above 654.38+ten thousand yuan is 33% (Note: 2008)
10, personal income tax is withheld and remitted for wages.
Extended data:
If the taxable object reaches the threshold, it will be taxed in full; if it does not, it will not be taxed. The threshold refers to the minimum amount stipulated in the tax law to start taxing the object of taxation.
The threshold and the exemption amount have one thing in common, that is, when the tax object is less than the threshold and the exemption amount, no tax is levied. There are also differences between the two, that is, when the taxable object is greater than the threshold and the exemption amount, the threshold system is adopted to tax the total amount of the taxable object, and the exemption amount system is adopted to tax only the part of the taxable object that exceeds the exemption amount.
The tax law stipulates that the threshold and exemption amount are a kind of care for taxpayers, but the focus of care is obviously different. The former takes care of low-income people, while the latter takes care of all taxpayers. There has been a lot of controversy about the number of tax thresholds, mainly focusing on how many tax thresholds are most in line with national conditions.