Value-added tax, urban construction tax, education surcharge, flood control fee, enterprise income tax and personal income tax.

2. Production of building materials:

Value-added tax: general taxpayer 17%, small-scale 6%.

Urban construction tax: rural 1%, town and county 5%, urban 7%.

Education surcharge: 3%, local education surcharge 1%.

Withholding personal income tax: the tax rate is uncertain.

Property tax:1.2%; Urban land use tax is 2-30 yuan per square meter.

Extended data:

Tax classification:

First, according to the tax object as the standard classification:

1. turnover tax: a tax levied on the circulation of commodity production and non-production (the main taxes in China's tax structure, including value-added tax, consumption tax and customs duties, etc.). ).

2. Income tax: also known as income tax, refers to a kind of tax with various incomes as the object of taxation (the main tax in China's tax structure, including corporate income tax, personal income tax and other taxes).

3. Property tax: refers to a tax (including inheritance tax, property tax, deed tax, vehicle purchase tax, vehicle and vessel tax, etc.). ) that is, the property owned or controlled by the taxpayer is the object of taxation.

4. Behavior tax: refers to a tax (such as urban maintenance and construction tax, stamp duty, etc.). ) that is, taking some specific behaviors of taxpayers as the object of taxation.

5. Resource tax: refers to a tax levied on units and individuals engaged in resource development in China (such as resource tax, land value-added tax, cultivated land occupation tax, urban land use tax, etc.). ).

Two, according to the tax basis as the standard classification:

1. Specific tax: refers to a tax levied at a fixed rate according to the quantity (weight, area, number of pieces) of the tax object. The specific tax rate is fixed and has the advantage of simple calculation. Such as China's current resource tax, travel tax, land use tax and so on.

2. Ad valorem tax: refers to an ad valorem tax levied according to a certain proportion based on the price of the tax object, with a proportional tax rate and a progressive tax rate, and the tax burden is reasonable. Such as China's current value-added tax, customs duties and various income taxes. According to the relationship between tax and price.

3. In-price tax: refers to the kind of tax whose tax is within the taxable commodity price and is an integral part of the commodity price. For example, the current consumption tax and customs duties in China.

4. Extra-price tax: refers to a tax that is not included in the commodity price and is not part of the commodity price. For example, the current value-added tax in China (the combination of price and tax of goods at present cannot deny the nature of value-added tax).

Baidu encyclopedia-tax