1. Taxes payable by general companies are as follows: 1. Enterprises generally determine the taxes and tax rates that enterprises should pay according to their economic nature and operating conditions; 2. Enterprises engaged in production, sales, repair and replacement generally have to pay value-added tax, and taxpayers of value-added tax are divided into general taxpayers of value-added tax and small-scale taxpayers. ? General taxpayers refer to enterprises with annual industrial income of 6.5438+0 million and annual commercial income of 6.5438+0.8 million. The general taxpayer's tax rate is 654.38+07%, which can offset the input tax on purchased goods. The value-added tax rate of small industrial enterprises is 6%, and that of commercial enterprises is 4%. Value-added tax is declared and paid in the national tax. 3 enterprises engaged in providing taxable services (catering, service, advertising, transportation, consulting, etc.). ), the transfer of intangible assets or the sale of real estate should pay business tax. ? The tax rate of business tax varies from 3% to 5% according to different industries, and 20% in individual industries, such as Internet cafes. Business tax is paid in local tax. 4. Enterprise income tax: it is a tax levied on enterprise profits, with a basic tax rate of 33% and two preferential tax rates of 18% and 27%. Taxable income (that is, profits recognized by tax authorities) is 33% above100000 yuan, 18% below 30000 yuan, and 27% between 300000 yuan and100000 yuan. ? There are two ways to collect enterprise income tax: approved collection and audit collection. Audit collection is to calculate the profit based on the income declared by the enterprise MINUS the relevant costs and expenses, and then multiply the profit by the corresponding tax rate to calculate the taxable amount. Approved collection means that regardless of your cost, the tax authorities directly multiply the income by a fixed tax rate (according to different industries), and the obtained amount is regarded as your profit, and then multiplied by the corresponding tax rate according to the amount. ? The approved levy is generally applicable to small enterprises with imperfect accounting. Enterprises established after June 65438+1 October1in 2002 shall pay enterprise income tax at the national tax. A sole proprietorship enterprise does not pay enterprise income tax, but pays individual income tax in local tax. In addition, enterprises have to pay some additional taxes and small taxes. Urban construction tax and education surcharge are surcharges of value-added tax and business tax. As long as the latter is paid, the surcharge will be paid by multiplying the amount paid by the corresponding tax rate. ? Urban construction tax is divided into 7% (urban area), 5% (county and town) and 1% (other) according to the location of the enterprise, and the additional tax rate for education fee is 3%. Small taxes include stamp duty and property tax. In addition, the personal income tax of employees is withheld. These additional taxes and small taxes are paid in local taxes; 2. Taxes payable by Internet companies: 1. If there is no sales business, then the main taxes are business tax paid in local tax and enterprise income tax paid in national tax. ? The business tax rate is 5% and the enterprise income tax rate is 33%. 2. If there is sales business, VAT should be paid in the national tax. 4% for small businesses. To reach 654.38+0.8 million, you have to go through the general taxpayer procedures, and the tax rate is 654.38+0.7%, but the input tax can be deducted.