Wuxi photography tax payment

The main tax category is value-added tax, which is levied according to the approved taxation method:

1, main taxes: VAT general taxpayer 17%, VAT payable = output-input. (Pay national tax)

2. Additional taxes and fees (payment of local taxes)

(1) Urban construction tax shall be paid at 7% of the paid value-added tax (5% in county, 0/%in villages and towns);

(2) The education surcharge is paid at 3% of the paid value-added tax;

(3) The local education surcharge is paid according to 65438+ 0% of the paid value-added tax;

3. Pay 20% personal income tax according to the distributed dividends. (Pay local taxes)

4. Pay enterprise income tax at 25% of the profits. (Pay national tax)

5. In addition, there are property tax (original value 1.2% or rent 12%), land use tax, stamp duty, travel tax, etc. (Pay local taxes)