How to calculate the tax point of 6 points?

1. Value-added tax: General taxpayers pay 17% of sales revenue, and the calculation formula is: tax payable = current output tax-current input tax. Small-scale taxpayers pay 3%, tax payable = sales × collection rate. 2. Urban construction tax applies different tax rates to taxpayers in different regions: if the taxpayer is located in Dongcheng District, Xicheng District, Chongwen District and Xuanwu District, and is within the management scope of Chaoyang District, Haidian District, Fengtai District, Shijing District, Mentougou District and Yanshan District, the tax rate is 7% of the value-added tax. Where the taxpayer is located in suburban counties or towns, the tax rate is 5% of the value-added tax. If the taxpayer's location is not within the range of 1 and 2, the tax rate is 1% of the value-added tax. 3. The education surcharge shall be paid at 3% of the paid value-added tax. 4. The local education surcharge shall be paid at 2% of the paid value-added tax. 5. Stamp duty: the sales contract shall be stamped at three ten thousandths of the sales amount. Account books shall be paid according to 5 yuan/book (at the time of opening accounts every year). Pay 0.5 ‰ of the sum of "paid-in capital" and "capital reserve" every year (pay in full in the first year, and increase it year by year later).

legal ground

"People's Republic of China (PRC) tax collection and management law"

Article 61 If a withholding agent fails to set up and keep the account books for withholding and collecting taxes or keep the accounting vouchers and relevant materials for withholding and collecting taxes in accordance with the provisions, the tax authorities shall order him to make corrections within a time limit and may impose a fine of less than 2,000 yuan; If the circumstances are serious, a fine of not less than two thousand yuan but not more than five thousand yuan shall be imposed.