I. value-added tax

Value-added tax is a turnover tax based on the value-added amount of goods (including taxable services) generated in the circulation process. From the tax principle, value-added tax is a turnover tax levied on the added value of many links such as commodity production, circulation and labor services or the added value of commodities. Extra-price tax is implemented, that is, it is borne by consumers, and tax is levied only if there is value added, and tax is not levied if there is no value added.

Second, the urban maintenance and construction tax

Urban maintenance and construction tax (hereinafter referred to as urban construction tax) is based on the value-added tax and consumption tax actually paid by taxpayers, and is calculated and collected according to law.

The characteristics of urban maintenance and construction tax are as follows: first, it has the nature of additional tax, based on and attached to the "second tax" actually paid by taxpayers, and there is no specific and independent tax object similar to other taxes; Second, it has a specific purpose. Urban maintenance and construction tax is specially used for the maintenance and construction of urban public utilities and public facilities.

Third, the local education surcharge.

Local education surcharge refers to a local government fund levied in accordance with the relevant provisions of the state in order to implement the strategy of "rejuvenating the province through science and education", increase the investment of local education funds and promote the education development of provinces, autonomous regions and municipalities directly under the central government. This income is mainly used to supplement the investment of education funds in various places.

According to the Regulations on the Administration of Additional Use of Local Education, all units and individuals who pay value-added tax and consumption tax within the administrative areas of provinces and municipalities directly under the Central Government shall pay local education surcharges as required.

Fourth, the education surcharge.

Education surcharge is an additional tax levied on units and individuals who pay value-added tax and consumption tax in cities and counties.

Verb (abbreviation of verb) stamp duty

Stamp duty is a kind of tax levied on the act of signing books and obtaining legally effective certificates in economic activities and economic exchanges. It is named after the use of stamping on taxable documents as a tax payment symbol. Taxpayers of stamp duty include enterprises, administrative units, institutions, military units, social organizations, other units, individual industrial and commercial households and other individuals established in China and receiving prescribed economic vouchers.