Traditional Culture Encyclopedia - Photography major - What tax does the photo studio pay?
What tax does the photo studio pay?
Basic taxes and tax rates:
1. Pay 5% business tax according to the turnover, at the same time pay 0.5% urban construction tax and education surcharge according to the business tax, and the embankment fee is about 1%.
2. The property tax is based on 70% of the original value of the property 1.2% and the rent of the rented house 12%. Whoever collects the rent pays the tax.
3. Pay vehicle and vessel use tax (standards vary from place to place).
4. Pay enterprise income tax according to the annual profit (less than 30,000 yuan 18%, 30,000 yuan to 65,438+10,000 yuan 27%, 65,438+10,000 yuan more than 33%).
5. Pay wages and bonuses and withhold personal income tax.
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