各税种分别如何计算应纳税额(国外英语资料).doc

各税种分别如何计算应纳税额 Answer: (1) urban maintenance construction tax. Calculation formula: tax amount = actual value added tax, consumption tax and total amount of business tax * tax rate. Tax rate: 7% in urban area, 5% in County town and 1% in other area. (2) personal income tax. Income from wages and salaries. Calculation formula: full month tax amount = (full month salary, salary amount, expense deduction) * applicable tax rate. Tax rate: nine grade excess progressive tax rate (5%~45%) Income from interest, dividends and bonuses. Formula: rate of tax per income * adjustment rate. Tax rate: 20%. (3) property tax. Calculated according to the value of the house (own property). Formula: tax payable = a * after the deduction of the original value of the property after the 10%-30% tax rate. Tax rate: 1.2% Rent (rental of own property). Formula: tax payable = rental income * tax rate. Tax rate: 12%. (4) land use tax. Calculation formula: taxable amount = taxable land area * unit tax amount. (5) vehicle and vessel use tax Calculation formula: Vehicle (excluding truck) tax payable = taxable vehicle quantity * adjustment tax. Truck tax payable = net tonnage * applicable tax. (6) stamp duty The calculation of the taxable amount of the contract or the nature of the contract, the funds, the books of accounts and the transfer of the title of the property. Calculation formula: tax payable = tax amount * applicable tax rate. Proportional tax rate: divided into four stalls, respectively 0.1%, 0.05%, 0.03%, 0.05%. Other business books, rights, licenses and certificates. Calculation formula: tax payable = number of blocks * fixed tax rate. Fixed rate: 5 yuan per piece. (7) additional educational fees. Formula: the actual amount payable = pay value-added tax, consumption tax, business tax and *3%. (8) enterprise income tax. Formula: income tax payable = taxable income * applicable tax rate. Tax rate: less than 30 thousand yuan, 18% yuan, 30 thousand yuan -10, 27% yuan, 100 thousand yuan and