Multiply the sum of value-added tax and consumption tax by the tax rate, and the corresponding tax can be calculated.
I. Urban Maintenance and Construction Tax The tax rate of urban maintenance and construction tax varies according to the sum of the actually paid value-added tax and consumption tax. Generally speaking, the urban maintenance and construction tax rate is higher than the rural tax rate. The urban maintenance and construction tax rate of urban enterprises is 7%, and the urban maintenance and construction tax rate of county and township enterprises is 5%.
According to the place where the enterprise pays the value-added tax and consumption tax, the enterprise chooses the corresponding urban maintenance and construction tax rate, and calculates the urban maintenance and construction tax according to the applicable tax rate formula of the taxable amount = (actually paid value-added tax).
Second, the surcharge for education is calculated by multiplying the sum of the actually paid value-added tax and consumption tax by the tax rate. The surcharge for education is uniformly levied at the rate of 3%, and there is no regional difference. Enterprises can pay in accordance with the relevant requirements.
The calculation formula of additional education fee is as follows. Taxable education surcharge = (VAT consumption tax actually paid by the enterprise)) 3%, and the enterprise can calculate the corresponding education surcharge according to its own VAT and consumption tax.
Thirdly, the local education value-added tax is also unified by multiplying the sum of the actually paid value-added tax and consumption tax by the tax rate, and both are levied according to the standard of 2%. There is no regional difference, and the tax rate is lower than the education surcharge.
The calculation formula of local education value-added tax should be local education surcharge = (VAT consumption tax actually paid by the enterprise) 2%. As long as the enterprise is clear about the actual value-added tax and consumption tax paid by the enterprise, it can easily calculate the amount of local education value-added tax.
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