How do trading companies file tax returns and how should they pay taxes?

Value-added tax should be paid to the local state taxation bureau.

Urban construction tax, education surcharge, local education surcharge and personal income tax shall be paid to the local tax bureau.

Check the official seal on the enterprise income tax approval letter given by the tax bureau and pay it there.

VAT = (special ticket) income * 17%

= (ordinary ticket) (income/1.04)*4%

Urban construction tax = VAT *7%

Education surcharge and local education surcharge = VAT *3%

Personal income tax is calculated according to the calculation method stipulated by the state.