1, taxable sales tax consulting service income * = 5% (applicable to enterprise consulting service);

2. VAT payable = consulting service income (excluding tax) * 3% (applicable to small-scale taxpayers changing their businesses);

3. VAT payable = consulting service income (excluding tax) * 6% (VAT reform general taxpayer);

4. Additional taxes and fees: payable.

Urban construction tax = (VAT payable+business tax) * 7%;

Tax education surcharge = (VAT+business tax) * 3%;

Additional tax payable for local education fees = (VAT payable+business tax) * 2%;

River management fee = (VAT payable+business tax) * 1% (different collection standards, some places do not charge); ;

Flood dike protection fee or guarantee fund: operating income * 0. 1% (the collection standard varies from place to place, and some places do not collect it);

5. Income tax = total profit * tax rate of 25% (once every quarter); (The income tax rate of qualified small-scale low-profit enterprises is 20%, and small-scale low-profit enterprises engaged in industries and enterprises that are not restricted or prohibited by the state meet the following standards: industrial enterprises, with annual taxable income of no more than 300,000 yuan, employees of no more than 100, total assets of no more than 30 million yuan, and other enterprises, with annual taxable income of no more than 300,000 yuan and employees of no more than 80 people. Therefore, among them,

6. Personal income tax; Whether the salary above 2000 yuan is withheld or remitted, whether the wage income should be declared in full.

Pay personal income tax (calculate the amount of "insurance policy" that should be paid monthly personal income tax MINUS personal allowance, and the balance after deducting taxable income of 2000 yuan.

Personal income tax payable = taxable income * applicable tax rate-quick deduction

Attachment: Individual income tax rate table (applicable to income from wages and salaries)

This series should be the tax rate (%) for quick deduction of monthly taxable income.

1 does not exceed 5 0 in 500 yuan.

2 500 yuan plus 2000 copies 10 25.

3 RMB 2000-5000, 15 125

4 5000 yuan to 20000 yuan 20375

5. The part from 20,000 to 40,000 is 25 1375.

60,000 to 40,000 yuan to 60,000 yuan part 303,375

More than 760,000 yuan will be added to 80,000 sets of 356,375.

More than 880,000 yuan will be added to 6,543,8+10,000 sets of 40,654,38+00375.

9 The portion exceeding 100000 yuan is 45 15375 (Note: the monthly taxable income in this table refers to the monthly income as stipulated in Article 6.

7. The balance of less than 20 million yuan after deducting the stamp duty (different requirements in different places or at the time of purchase) is 0.03% stamp duty of the sales contract, the general quantity purchased and the sales decal; This book is 5 yuan-enabled/paid (annually); One thousandth of the contract amount of the decal of the lease contract; Pay 5/10000 of the sum of paid-in capital and capital reserve every year (full salary in the first year, and increase it every year thereafter);