Legal analysis: the calculation formula of tax and surcharge is: business tax: 3-20%, and the calculated tax is the approved turnover; The tax rate varies according to the business items. Urban construction tax: 7% (5% in the county) is the current business tax+value-added tax+consumption tax. Education surcharge: 3%, and the calculated tax amount is business tax+value-added tax+consumption tax paid in the current period. Local education surcharge: general 1%-2%, and the calculated tax amount is business tax+value-added tax+consumption tax paid in the current period. Taxes and surcharges: reflect the business tax (cancelled), consumption tax, urban maintenance and construction tax, urban land use tax, resource tax and education surcharge that should be borne by the enterprise's main business. When filling in this indicator, it should be noted that after the implementation of the new tax system, the accounting regulations stipulate that the value-added tax payable will no longer be included in the "main business taxes and surcharges", and both general tax paying enterprises and small-scale tax paying enterprises should be reflected separately in the "List of Value-added Tax Payable". Fill in the column according to the cumulative number of corresponding indicators in the "profit statement" of enterprise accounting this year.

Legal basis: People's Republic of China (PRC) Tax Collection and Management Law.

Article 30 A withholding agent shall perform the obligation of withholding and collecting taxes in accordance with the provisions of laws and administrative regulations. The tax authorities shall not require units and individuals that have no obligation to withhold or collect taxes according to laws and administrative regulations.

When withholding agents perform their obligations according to law, taxpayers shall not refuse to withhold or collect taxes. If the taxpayer refuses, the withholding agent shall promptly report to the tax authorities for handling.

The tax authorities shall, in accordance with the provisions, pay the withholding agents the handling fees for withholding and collecting and remitting.

Article 31 Taxpayers and withholding agents shall pay or remit taxes within the time limit prescribed by laws and administrative regulations or determined by tax authorities in accordance with the provisions of laws and administrative regulations.

Taxpayers who are unable to pay taxes on time due to special difficulties may, with the approval of the State Taxation Bureau and the Local Taxation Bureau of provinces, autonomous regions and municipalities directly under the Central Government, postpone paying taxes for a maximum of three months.

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