How to pay the national tax, tobacco and liquor hotels, how much to pay each month, and is the charging standard the same in each region?

1. Tobacco and alcohol sales belong to commodity sales (industry: wholesale and retail).

The tax to be paid depends on your monthly sales. These include:

Taxes payable: value-added tax (small-scale taxpayers' tax rate is 4%, and general taxpayers' tax rate is 17% (self-employed individuals cannot become general taxpayers)) (that is, monthly sales × 4% (or 17%) = monthly value-added tax payable (in the case of general taxpayers, the result is equal to the output tax). Consumption tax (monthly sales × tax rate approved by the tax bureau) and urban maintenance and construction tax (VAT+consumption tax × 7%). Education surcharge (VAT+consumption tax × 3%).

According to the approval of the tax bureau, income tax is divided into approved collection and audit collection, and individuals are generally levied according to their income.