What taxes do small-scale taxpayers of property companies have to pay now?

1 VAT. The tax rate for small-scale taxpayers is 3%.

2. Urban construction tax (VAT+consumption tax) tax amount × applicable tax rate. The applicable tax here means that the tax rate of the urban area where the taxpayer is located is 7%, the tax rate of counties, towns and large and medium-sized industrial and mining enterprises is 5%, and the tax rate of counties, towns and townships is 1%.

3. Education surcharge (VAT+consumption tax) tax * 3%.

4. Local education surcharge (VAT+consumption tax) tax * 1%.

5. Water conservancy construction fund tax (VAT+consumption tax) * 1%.

6. Enterprise income tax (total profit ×25%). The new income tax law stipulates that the statutory tax rate is 25%, which is the same for domestic and foreign-funded enterprises. The number of high-tech enterprises that need to be supported by the state is 15%, that of small-scale low-profit enterprises is 20%, and that of non-resident enterprises is 20%.

7 Basic calculation formula: taxable income = total income-deductible item amount. Income tax payable = taxable income * tax rate.