What taxes do you need to pay for the production of goods to consumers, and what is the tax rate?

Turnover tax: mainly including value-added tax, business tax, urban maintenance and construction tax, education surcharge, etc. Turnover tax is levied according to the percentage of enterprise's operating income.

Value added tax; 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. Units and individuals that sell goods or provide processing, repair and replacement services and import goods within the territory of People's Republic of China (PRC) are taxpayers of value-added tax.

Value-added tax: paid according to sales revenue 17%, 13%, 6% and 3% (applicable to general VAT taxpayers, small-scale production and processing taxpayers, small-scale industrial enterprise taxpayers and commercial enterprise taxpayers respectively). Calculation formula: VAT payable = output tax-input tax.

Business tax: It is a tax levied on the turnover of units and individuals that provide taxable services, transfer intangible assets or sell real estate in China. Business tax is one of the main taxes in the circulation tax system. The tax basis of business tax is the turnover of taxable labor income, the transfer of intangible assets and the sales of real estate (collectively referred to as turnover), with the proportions of 3%, 5% and 5%-20%;

Stamp duty is a kind of tax levied on various contracts, property rights transfer documents, business books, rights licenses and other taxable documents signed in economic activities.

Stamp duty shall be purchased and affixed by taxpayers in accordance with the prescribed tax proportion and quota. If the amount is greater than that of 500 yuan, the taxpayer can also pay the stamp duty directly at the bank, and then stamp it at the tax bureau.

The purchase and sale contract is stamped at 0.03% of the purchase and sale amount; The lease contract shall be affixed with a decal of 0. 1%, and the decal account book shall be 5 yuan/this (when it is opened every year); The annual payment is 0.05% of the sum of "paid-in capital" and "capital reserve" (paid in full in the first year and increased year by year thereafter).

Extended data:

Taxpayers and tax payment links of commodity turnover tax are as follows: if industrial and mining enterprises produce taxable goods and sell them by state-owned commercial institutions, the wholesale, acquisition or receiving institutions established by state-owned commercial institutions in the place of origin are taxpayers, and they pay taxes when the goods are first allocated or wholesale;

Industrial and mining enterprises produce taxable goods and sell or process them themselves. Users take industrial and mining enterprises as taxpayers and pay taxes when the goods leave the factory or are transferred for processing. If a wholesale institution is set up for sale by itself, the wholesale institution set up in its place of origin shall be the taxpayer, and the tax shall be paid when the goods are first wholesale or allocated;

Where taxable agricultural, forestry and animal husbandry products are purchased, the purchaser shall be the taxpayer, and the tax shall be paid at the time of centralized shipment of goods; For taxable goods imported from abroad, the consignor is the taxpayer, and the customs collects commodity turnover tax when the goods are consigned for import.

From 1953 to 1957, the proportion of commodity circulation tax revenue in the total industrial and commercial tax revenue is above 30% every year, ranking first among all taxes. 1958 When the industrial and commercial tax system was reformed in September, the commodity circulation tax was merged into the consolidated industrial and commercial tax.

Baidu encyclopedia-commodity circulation tax