Urban maintenance and construction tax = VAT payable *7%
Education surcharge = VAT payable *3%
Local education surcharge = VAT payable *2%
Water conservancy fund = VAT payable * 1%
Urban land use tax:
Take the land within the scope of cities, counties, towns and industrial and mining areas as the object of taxation, take the actually occupied land area as the tax basis, and collect it from the units and individuals that use the land according to the prescribed tax amount. Tax standards are determined by big cities, medium-sized cities, small cities, counties, towns and industrial and mining areas, ranging from 0.6 yuan to 30 yuan per square meter. Land use tax shall be calculated on an annual basis and paid in installments.
The specific unit tax varies greatly from place to place. Please consult your local local tax bureau.
Stamp duty has many tax items, as follows:
1. Purchase and sale contracts: including supply contracts, pre-purchase contracts, purchase contracts, purchase and sale combination and cooperation contracts, adjustment contracts, compensation contracts and barter contracts.
According to the purchase and sale amount of 0.3 ‰
2. Processing contracts: including processing, customization, repair, repair, printing, advertising, surveying and mapping, testing and other contracts.
According to the processing or contracting income of 0.5 ‰.
3. Survey and design contracts for construction projects: including survey and design contracts.
Charge at 0.5 ‰
4. Construction and installation engineering contracts: including construction and installation engineering contracts.
0.3 ‰ of the contract amount.
5. Property lease contracts: including lease contracts for houses, ships, airplanes, motor vehicles, machinery, appliances and equipment.
Tax shall be calculated according to the lease amount 1 ‰, and tax shall be calculated according to 1 yuan for decals with less than 1 yuan.
6. Contracts of carriage of goods: including civil air transport, railway transport, maritime transport, inland river transport, road transport and combined transport.
According to the transportation cost of 0.5 ‰.
7. Warehousing contracts include warehousing and storage contracts.
According to storage cost 1 ‰
8. Loan contract: the loan contract signed between banks and other financial institutions and borrowers (including financial leasing contract but excluding interbank borrowing).
According to the loan amount of 0.05 ‰ decal.
9. Property insurance contracts: including property, liability, guarantee and credit insurance contracts.
According to the premium income collected, 1 ‰
10. Technology contracts: including technology development, transfer, consulting and service contracts.
According to 0.3 ‰ of the recorded amount.
1 1. Property right transfer documents: including five documents: property right ownership and copyright, trademark exclusive right, patent right and know-how use right, land use right transfer contract and commercial housing sales contract (including property right transfer documents made by joint-stock enterprises due to purchase, inheritance and gift).
According to 0.5 ‰ of the recorded amount.
12. Commercial account books: production and operation account books included in the accounting records.
According to 0.5 ‰ of the total paid-in capital and capital reserve, 5 yuan will be reduced for other account books.
13. Rights and licenses: including house property right certificate, business license, trademark registration certificate, patent certificate and land use certificate issued by government departments.
Piece by piece, 5 yuan.