Urban construction tax is calculated and paid according to the actual business tax and urban construction tax rate (the urban construction tax rate is 7% in this city; 5% of counties and towns, not cities, counties and towns 1%)
The surcharge for education is calculated and paid according to the actual business tax and the surcharge rate of 3% in this Municipality.
Income tax is settled at the end of the year. If the invoice is issued on behalf of the local tax, the income tax will be levied at the rate of about 2%, and the income tax payable = training business income * collection rate.
According to the document of Guo Shui Fa [1993] 149 dated February 27, 2003 in State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), the Notes on Business Tax Items (Trial Draft) are hereby issued. Other cultural industries refer to businesses other than the above-mentioned cultural activities.
Such as exhibitions, training activities, literature, art, science and technology lectures, lectures, reports, library books and materials lending business. According to the Provisional Regulations of the People's Republic of China on Business Tax, the cultural and sports industry pays business tax at 3%, and other taxes (income tax, local education surcharge, urban construction tax, etc. ) are determined according to local regulations.
All taxes and fees collected by tax authorities are clearly stipulated in legal documents, which clearly stipulates the object, basis and standard (namely tax rate) of collection.
Extended data:
The ultimate goal of training can be summed up as one: to improve the efficiency of enterprises by improving the performance of employees, and to promote the all-round development of employees and the sustainable development of enterprises. Modern enterprises put forward new requirements for the comprehensive quality of human resources, requiring human resources to have the characteristics of competitiveness, learning ability, innovation and team spirit.
Personally, employees must attend training and receive continuing education in order to meet the requirements of modern enterprises for human resources. Through scientific and reasonable training, employees in the enterprise can be improved in four aspects: knowledge, skills, effect and attitude, so as to improve their adaptability, create conditions for their further development, take on greater responsibilities and meet the needs of employees' self-growth and value expansion.
References:
Baidu encyclopedia-business tax