20 14 how to handle the tax of children's wear store? How much do I have to pay in Nanjing, Jiangsu?

Children's clothing store belongs to the commercial retail industry, and the taxes paid are as follows:

1. Paid in national tax: value-added tax, exempt from monthly turnover of less than 5,000 yuan.

VAT is 4% of sales; Sales *4%= value-added tax (in fact, it is a fixed amount)

1, and the monthly turnover is less than 5,000 yuan, which is exempt from value-added tax. Only after examination and approval by the tax authorities can the tax be reduced or exempted. If the monthly turnover is less than 5000 yuan, you must contact the administrator of the State Administration of Taxation. After investigation and verification by the administrator and approval by the sub-bureau, you can enjoy the exemption of value-added tax for "monthly turnover of less than 5,000 yuan".

2. Exempted from national tax examination and approval, urban construction tax and education surcharge attached to local tax shall be exempted, and local tax shall not be examined and approved separately. However, personal income tax is taxed separately from local taxes.

Second, the local taxes paid are: (in fact, they are all fixed)

1, urban construction tax is 7% (city), 5% (county, town) and 1% (rural) value-added tax; VAT * tax rate = urban construction tax

2. The education surcharge is 3% of the value-added tax; VAT * tax rate = education surcharge

3. Stamp duty is three ten thousandths of sales; Sales amount (contract amount) * 3/10,000 = stamp duty

4. The personal income tax rate is about 2% (different from place to place).

5. The land use tax is calculated according to the land area, and the unit tax varies from place to place (not according to the quota).

6. Property tax: the tax rate of self-owned property is 1.2%, calculated according to the residual value of the property; The landlord has to pay taxes when renting the property. (Not according to quota)