Freight company to pay tax tax items and tax rates

1, business tax is paid at 3% of business income;

2, urban construction tax is paid at 7% of business tax;

3, education surcharges are paid at 3% of business tax;

4, local education surcharges are paid at 2% of business tax;

5, stamp duty: the contract of purchase and sale is discounted at three ten thousandths of the purchase and sale amount; the account book is paid at 5 yuan per book (when it is opened annually); the annual "paid-up capital" and "capital surplus" are paid according to the "paid-up capital" and "capital surplus". Stamp duty: Purchase and sale contracts are discounted at three ten-thousandths of the purchase and sale amount; account books are paid at 5 yuan per book (when they are opened annually); annual payment is made at five ten-thousandths of the sum of "paid-in capital" and "capital surplus" (the full amount is paid in the first year, and the increase is paid in the subsequent years);

6, Urban land use tax is paid according to the area of land actually occupied (regulations vary from place to place, XX yuan/square meter);

7. Property tax is paid according to 70% of the original value of own property*1.2%;

8. Vehicle and vessel tax is paid according to the vehicle (regulations vary from place to place, the tax amount is different for different types of vehicles, XX yuan for each vehicle);

9. Enterprise income tax is paid according to the taxable income (profit after adjustment): taxable income is paid in full in the first year and in the subsequent years, according to the increase in the year. Adjusted profit): 18% for taxable income within 30,000 yuan (inclusive), 27% for 30,000 yuan to 100,000 yuan (inclusive), and 33% for more than 100,000 yuan (Note: the tax rate is 25% from 2008);

10. Payment of wages and withholding and payment of personal income tax on behalf of the individual.

All of the above taxes are declared and paid to the local tax bureau, except for the enterprise income tax (for enterprises newly established on January 1, 2002), which is declared and paid to the national tax bureau.