Consumption tax = sales of taxable consumer goods * consumption tax rate;
Urban construction tax = (current business tax+consumption tax+payable value-added tax) * urban maintenance and construction tax rate;
Education surcharge = (current business tax+consumption tax+payable value-added tax) * education surcharge tax rate;
Local education surcharge = (VAT+consumption tax+business tax) ×2%.
According to the current system, the urban maintenance and construction tax rate is 7%, and the additional proportion of education fee is 3%.
Calculation formula = (business tax+value-added tax+consumption tax) current payment * urban construction tax rate * additional tax rate of education fee * additional tax rate of local education fee.
Second, the relevant tax rate.
1, business tax: 3-20%, and the taxable amount is the approved turnover; The tax rate varies according to the business items.
2. Urban construction tax: 7% (5% of the county seat) is the business tax+value-added tax+consumption tax paid in the current period.
3. Education surcharge: 3%, and the calculated tax amount is business tax+value-added tax+consumption tax paid in the current period.
4. Local education surcharge: the tax rate varies from place to place, generally 1%-2%, and the calculated tax amount is business tax+value-added tax+consumption tax paid in the current period.
Three. Business tax and additional items
1, business tax
Business tax is a tax levied by the state on units and individuals that provide various taxable services, transfer intangible assets or sell real estate. Business tax is calculated by multiplying the turnover or transaction amount by the corresponding tax rate.
2. Consumption tax
Consumption tax is a consumption tax levied on some consumer goods in order to adjust the consumption structure and correctly guide the consumption direction, on the basis of universal collection of value-added tax. Consumption tax is levied within the price, and the consumption tax paid by enterprises is included in the sales tax, which offsets the sales income of products.
3. Additional education expenses
Education surcharge is a charge levied by the state to develop China's education and improve people's cultural quality. This fee is calculated according to a certain proportion of the turnover tax paid by the enterprise and paid together with the turnover tax.
4. Urban maintenance and construction tax
In order to strengthen urban maintenance and construction, expand and stabilize the source of funds for urban maintenance and construction, the state has levied urban maintenance and construction tax. It should be noted that the above-mentioned "main business taxes and surcharges" do not include income tax and value-added tax. "Income tax" will appear at the bottom of the income statement, while value-added tax cannot be reflected in the income statement of enterprises because of its special accounting method. Then there is "main business tax and surcharge", which only reflects the tax paid by the main business, excluding the tax caused by other business income and non-business income.
To sum up, the business tax surcharge includes urban construction tax and education surcharge. In the business tax and additional calculation formula, the taxable amount of business tax is equal to the turnover of the enterprise multiplied by the applicable tax rate. To calculate the additional tax, consumption tax and value-added tax should be added to the turnover, and then multiplied by different tax rates. For example, the surcharge for education is levied at 3%, and the urban construction tax is levied at 7%.
Legal basis:
Provisional Regulations of People's Republic of China (PRC) Municipality on Value-added Tax
Article 20 Value-added tax shall be collected by tax authorities, and value-added tax on imported goods shall be collected by customs.
Value-added tax on articles brought into the country by individuals or mailed for their own use shall be levied together with customs duties. Specific measures shall be formulated by the State Council Customs Tariff Commission jointly with relevant departments.
Article 21 Where a taxpayer conducts taxable sales, it shall issue a special VAT invoice to the buyer who requests the special VAT invoice, and indicate the sales amount and output tax amount respectively on the special VAT invoice.
Under any of the following circumstances, a special VAT invoice shall not be issued:
(a) the buyer of taxable sales behavior is an individual consumer;
(2) The tax exemption clause applies to taxable sales.