Resource tax is a tax levied on enterprises and individuals that develop resources based on natural resources. Because natural resources are limited and difficult to regenerate, resource tax is levied to limit excessive exploitation by enterprises.
Natural resources include: mineral resources, land resources, water resources, marine resources, etc.
The tax rate for natural resources is 1% ~ 20%.
Urban maintenance and construction tax
Urban maintenance and construction tax is an additional tax on value-added tax and consumption tax. Enterprises and individuals who pay value-added tax and consumption tax need to pay urban construction tax.
The scope of urban maintenance and construction tax includes urban areas, county towns, towns, etc., and different tax rates are applied to the areas where taxpayers are located. The specific tax rates are as follows:
① If the taxpayer is located in the urban area, the tax rate is 7%;
② If the taxpayer is located in the county town or town, the tax rate is 5%;
③ If the taxpayer is not located in the urban area, county town or town, the tax rate is 1%.
For example, a foreign trade enterprise in Shenzhen should pay 2 million yuan in value-added tax and 1 million yuan in consumption tax in August 2022. How much urban maintenance and construction tax should the enterprise pay?
Urban construction tax = (200+100) x7%=21 (million yuan).
In addition, there are 3% education surcharge and 2% local education surcharge.
Education surcharge = (200+100) x3%=9 (million yuan);
Local education surcharge = (200+100)x2%=6 (million yuan).