1. Small-scale taxpayers first calculate the value-added tax payable, and then calculate the tax payable and surcharges from the local tax bureau according to the value-added tax payable;

2. VAT payable = total price tax divided by 1.03 multiplied by 3%;

3. Urban construction tax payable = VAT payable multiplied by 7%;

4. Education surcharge payable = VAT payable multiplied by 3%;

5. Local education surcharge payable = VAT payable multiplied by 2%.

Surtax is the symmetry of positive tax, which refers to the tax levied in a certain proportion with positive tax. Taxpayers are the same as independent taxes, but the tax rate is otherwise stipulated. Surcharge tax is based on the existence and collection of positive tax.

Provisional Regulations of People's Republic of China (PRC) Municipality on Value-added Tax

Eleventh small-scale taxpayers taxable sales behavior, the implementation of a simple method to calculate the tax payable according to the sales volume and the collection rate, and shall not be deducted from the input tax. Calculation formula of tax payable:

Taxable amount = sales amount multiplied by the collection rate

The standards for small-scale taxpayers shall be stipulated by the competent departments of finance and taxation of the State Council. Twelfth small-scale taxpayers value-added tax collection rate of 3%, unless otherwise stipulated in the State Council. Article 13 Taxpayers other than small-scale taxpayers shall register with the competent tax authorities. The specific measures for registration shall be formulated by the competent tax authorities of the State Council.

Small-scale taxpayers with sound accounting and accurate tax payment information may register with the competent tax authorities. For non-small-scale taxpayers, the tax payable shall be calculated in accordance with the relevant provisions of these regulations. Article 23 The tax payment period of value-added tax is 1, 3, 5, 10, 15, 1 month or 1 quarter respectively. The specific tax payment period of taxpayers shall be determined by the competent tax authorities according to the tax payable of taxpayers; If the tax cannot be paid within a fixed time limit, the tax can be paid on time.

If the taxpayer takes 1 month or 1 quarter as 1 tax period, it shall declare and pay taxes within 15 days from the expiration date; 1 If the tax payment period is 1, 3, 5, 10 or 15, the tax shall be paid in advance within 5 days from the due date, and the tax shall be declared within 5 days from 1 the following month.

The tax payment period of withholding agents shall be implemented in accordance with the provisions of the preceding two paragraphs.