belongs to the service industry, the main tax for the business tax, according to the tax approved method to pay: (to pay the local tax)

1, the main tax: according to the income of 5% of the business tax.

2. Additional Taxes and Fees

(1) urban construction tax is paid at 7% of the business tax paid (5% for counties and towns and 1% for townships);

(2) education surcharge is paid at 3% of the business tax paid;

(3) local education surcharge is paid at 2% of the business tax paid;

(4) there are also periphery fees, water conservancy construction fees, and water conservation fees in each province, which are calculated on the basis of the business tax paid by the provinces. of the round-up fee, water conservancy construction fund and so on.

3. 20% personal income tax is paid on dividends distributed.

4. 25% of profits are subject to enterprise income tax.

5, in addition, there are property tax (1.2% of the original value of 70% discount), land use tax, stamp duty, have a car to pay vehicle tax, etc..

Second, the mall to pay taxes

The main tax for the value-added tax 17%, according to the tax approved method of collection:

1, the main tax: small-scale taxpayers to pay 3% of the value-added tax according to income. (Pay the state tax). If recognized as a general VAT taxpayer, the VAT payable = output tax - input tax.

2. Additional Taxes and Fees (to be paid to local tax)

(1) Urban construction tax is paid at 7% of the VAT paid (5% for counties and townships and 1% for communes);

(2) education surcharge is paid at 3% of the VAT paid;

(3) local education surcharge is paid at 2% of the VAT paid;

(4) there are also perimeter fees, peripheral fees, and other fees paid by provinces according to sales revenue. sales revenues, such as the round-up fee and the water conservancy construction fund.

3. 20% personal income tax is paid on dividends distributed. (to local tax)

4. 25% of the profit to pay enterprise income tax. (pay national tax)

5, in addition, there are property tax (1.2% of the original value of 70%), land use tax, stamp duty, have a car to pay vehicle tax, and so on. (pay local tax)