Surcharge tax refers to the collection of three main turnover taxes (value-added tax, business tax and consumption tax) and additional taxes and fees at the same time. It usually includes urban construction tax, education fee and local education fee. For example, the urban maintenance and construction tax is based on value-added tax, consumption tax and business tax.
Taxes (rates) are: urban construction tax 7% (urban area), 5% (county town), 1% (other), education fee 3%, and local education fee 2%.
But in Shanghai, the surcharge is 13%.
The calculation result is: the actual tax rate (13%).
Extended data:
Standard of VAT Surcharge
1, VAT surtax is divided into foreign-funded enterprises and domestic-funded enterprises. Foreign-funded enterprises don't have to pay surcharges, but domestic enterprises do. From 20 10 to 12, foreign-funded enterprises also need to pay additional taxes.
2) The value-added tax of domestic-funded enterprises is subject to additional tax, that is, the urban construction tax is calculated at 7% of the value-added tax in urban areas (5% in counties and towns); According to 3% calculation of education surcharge; The local education surcharge is calculated at 2%.
3) For ordinary taxpayers, VAT is the difference between output tax and input tax, and the output tax is paid at 17%. Small businesses are subject to 3% VAT.
According to the current Provisional Regulations on Business Tax and its detailed rules for implementation, if a unit or individual gives real estate or land use rights to other units or individuals free of charge, it will be regarded as taxable. In principle, donors are required to pay business tax at a rate of 5%.
1. If real estate is donated between close relatives and people who have the relationship of maintenance and support, and the real estate is obtained through inheritance or bequest, the business tax shall be exempted.
Article 2 of the Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Several Tax Exemption Policies for Personal Financial Commodity Trading (Cai Shui [2009]11No.) stipulates that individuals who donate real estate or land use rights free of charge are temporarily exempt from business tax in any of the following circumstances:
(1) Divorce property division;
(2) Free gifts to spouses, parents, children, grandparents, grandchildren, grandchildren, brothers and sisters;
(3) Giving free gifts to the dependents or dependents who have direct maintenance or maintenance obligations;
(4) The legal heir, testamentary successor or legatee of the house property right legally acquired after the death of the owner of the house property right.
2. If real estate is donated between others, business tax shall be paid according to law. However, if the property donated by others reaches a certain number of years and meets the conditions for exemption from business tax, it can still be exempted from business tax. For example, individuals who donate houses that have been purchased for five years can be exempted from business tax.
The scope of business tax can be summarized as: taxable services provided in People's Republic of China (PRC) (China), transfer of intangible assets and sales of real estate.
The scope of business tax can be understood from the following three aspects:
First of all, in People's Republic of China (PRC) (PRC), it means:
(1) The entity or individual providing or receiving taxable services is in China;
(two) the recipient of the transferred intangible assets (excluding land use rights) is in China;
(3) The land whose land use right is transferred or leased is within the territory;
(4) The real estate sold or leased is within the territory of China.
References:
China Ministry of Justice-People's Republic of China (PRC) Provisional Regulations on Value-added Tax