Tax Calculators

VAT Calculator

Usage Guide

Purpose of Calculator

This VAT calculator helps you quickly and accurately calculate VAT payable. It supports both general taxpayers and small-scale taxpayers, suitable for daily tax calculations of various enterprises and individual businesses.

Input Field Instructions

Taxpayer Type: Select your taxpayer status. General taxpayers apply to 13%, 9%, 6% tax rates and can deduct input tax; small-scale taxpayers apply to 3% levy rate (cannot deduct input tax).
Revenue Amount: Enter your tax-exclusive revenue amount (in RMB). If your revenue is tax-inclusive, please convert it to tax-exclusive first.
Input Tax: Only applicable to general taxpayers. Enter the VAT amount paid when purchasing goods or services (in RMB).

Tax Rate Instructions

General taxpayers: Default 13% basic tax rate, applicable to most goods sales and processing services.
Small-scale taxpayers: 3% levy rate, eligible businesses can enjoy a reduced levy rate of 1%.
Special industries (such as transportation, construction, etc.) apply to 9% tax rate; modern service industries apply to 6% tax rate.

Calculation Logic

General taxpayers: Tax payable = Output tax - Input tax = Revenue amount × Tax rate - Input tax
Small-scale taxpayers: Tax payable = Revenue amount × Levy rate

Usage Examples

Example 1 (General Taxpayer): Tax-exclusive revenue ¥100,000, input tax ¥8,000, tax rate 13%

Output tax = ¥100,000 × 13% = ¥13,000

Tax payable = ¥13,000 - ¥8,000 = ¥5,000

Example 2 (Small-scale Taxpayer): Tax-exclusive revenue ¥50,000, levy rate 3%

Tax payable = ¥50,000 × 3% = ¥1,500

Notes

Ensure the entered revenue amount is tax-exclusive. To calculate tax-exclusive amount from tax-inclusive: Tax-exclusive amount = Tax-inclusive amount ÷ (1 + Tax rate/Levy rate)
Input tax deduction requires valid VAT special invoices
Small-scale taxpayers with monthly sales not exceeding ¥100,000 (quarterly ¥300,000) can enjoy VAT exemption policy
This calculator is for reference only; actual tax payable shall be subject to tax authorities' verification

Usage Guide

Purpose of Calculator

This personal income tax calculator helps you quickly calculate comprehensive income tax, year-end bonus tax, and after-tax income. It is suitable for calculating taxes on various income types such as wages and salaries, labor remuneration, etc.

Input Field Instructions

Monthly Salary: Enter your pre-tax monthly salary amount (in RMB).
Year-end Bonus: Enter your annual one-time bonus amount (in RMB).
Labor Remuneration: Enter your labor remuneration income amount (in RMB), which should be the pre-tax amount.
Social Security Contribution: Enter the monthly amount you personally pay for social insurance (in RMB).
Housing Fund Contribution: Enter the monthly amount you personally pay for housing provident fund (in RMB).

Calculation Logic

Comprehensive Income Taxable Income: Total annual income - ¥60,000 basic deduction - Special deductions (social security and housing fund) - Special additional deductions
Comprehensive Income Tax Payable: Taxable income × Applicable tax rate - Quick deduction
Year-end Bonus Tax Payable: Year-end bonus amount × Applicable tax rate - Quick deduction (separate tax calculation method)

Comprehensive Income Tax Rate Table (Annual)

Level	Annual Taxable Income	Tax Rate(%)	Quick Deduction
1	Not exceeding ¥36,000	3	0
2	Part exceeding ¥36,000 to ¥144,000	10	2,520
3	Part exceeding ¥144,000 to ¥300,000	20	16,920
4	Part exceeding ¥300,000 to ¥420,000	25	31,920
5	Part exceeding ¥420,000 to ¥660,000	30	52,920
6	Part exceeding ¥660,000 to ¥960,000	35	85,920
7	Part exceeding ¥960,000	45	181,920

Usage Examples

Example 1: Monthly salary ¥15,000, social security contribution ¥2,000, housing fund contribution ¥1,000

Annual salary income: ¥15,000 × 12 = ¥180,000

Annual special deductions: (¥2,000 + ¥1,000) × 12 = ¥36,000

Taxable income: ¥180,000 - ¥60,000 - ¥36,000 = ¥84,000

Tax payable: ¥84,000 × 10% - ¥2,520 = ¥5,880

After-tax annual income: ¥180,000 - ¥36,000 - ¥5,880 = ¥138,120

Example 2: Year-end bonus ¥30,000

Applicable tax rate: 3% (¥30,000 ÷ 12 = ¥2,500, corresponding to the first tax bracket)

Year-end bonus tax payable: ¥30,000 × 3% - 0 = ¥900

Notes

This calculator does not consider special additional deductions (such as children's education, housing loan interest, etc.), so the actual tax payable may be lower.
Year-end bonuses can be taxed separately or included in comprehensive income. This calculator uses the separate tax calculation method.
The taxable income for labor remuneration is 80% of the income, calculated using the comprehensive income tax rate table.
This calculator is for reference only; the actual tax payable shall be subject to tax authorities' verification.

Usage Guide

Purpose of Calculator

This corporate income tax calculator helps businesses quickly calculate key financial indicators such as annual tax payable and after-tax profit. It is suitable for tax planning and financial analysis of various enterprises, helping businesses understand their tax burden and optimize operational strategies.

Input Field Instructions

Annual Revenue: Enter the total annual operating income of the enterprise (in RMB), including main business income and other business income.
Cost of Goods Sold: Enter the total annual cost of goods sold or services provided (in RMB), including direct materials, direct labor, and manufacturing expenses.
Operating Expenses: Enter the total annual operating expenses of the enterprise (in RMB), including sales expenses, administrative expenses, and financial expenses.

Tax Rate Instructions

Basic Tax Rate: 25%, applicable to most enterprises.
Small and Low-profit Enterprises: For the part of annual taxable income not exceeding ¥1,000,000, it is included in taxable income at a reduced rate of 12.5% and paid at 20% corporate income tax rate; for the part exceeding ¥1,000,000 but not exceeding ¥3,000,000, it is included in taxable income at a reduced rate of 25% and paid at 20% corporate income tax rate.
High-tech Enterprises: Corporate income tax is levied at a reduced rate of 15%.
Technology-advanced Service Enterprises: Corporate income tax is levied at a reduced rate of 15%.

Calculation Logic

Taxable Income: Annual Revenue - Cost of Goods Sold - Operating Expenses
Corporate Income Tax: Taxable Income × Applicable Tax Rate
After-tax Profit: Taxable Income - Corporate Income Tax

Usage Examples

Example 1 (General Enterprise): Annual Revenue ¥5,000,000, Cost of Goods Sold ¥3,000,000, Operating Expenses ¥1,000,000

Taxable Income: ¥5,000,000 - ¥3,000,000 - ¥1,000,000 = ¥1,000,000

Corporate Income Tax: ¥1,000,000 × 25% = ¥250,000

After-tax Profit: ¥1,000,000 - ¥250,000 = ¥750,000

Example 2 (Small and Low-profit Enterprise): Annual Revenue ¥1,500,000, Cost of Goods Sold ¥900,000, Operating Expenses ¥400,000

Taxable Income: ¥1,500,000 - ¥900,000 - ¥400,000 = ¥200,000

Corporate Income Tax: (¥100,000 × 12.5% × 20%) + (¥100,000 × 25% × 20%) = ¥2,500 + ¥5,000 = ¥7,500

After-tax Profit: ¥200,000 - ¥7,500 = ¥192,500

Notes

This calculator uses a simplified profit calculation model. The actual taxable income needs to be adjusted according to tax laws, including adding and subtracting various adjustment items.
Small and low-profit enterprises need to meet conditions such as number of employees and total assets, which are subject to tax authority regulations.
Tax preferential policies available to enterprises may vary depending on region, industry, etc. Please consult tax professionals for accurate information.
This calculator is for reference only; the actual tax payable shall be subject to tax authorities' verification.

Social Security & Housing Fund Calculator

Usage Guide

Purpose of Calculator

This social security and housing fund calculator helps you quickly calculate the contribution amounts for both individuals and employers, including pension insurance, medical insurance, unemployment insurance, work-related injury insurance, maternity insurance, and housing provident fund. It also provides an estimate of after-tax wages, allowing you to understand your actual income and contribution situation.

Input Field Instructions

Monthly Salary: Enter your pre-tax monthly salary amount (in RMB), which will be used as the base for calculating social security and housing fund contributions.

Contribution Rate Instructions

Item	Individual Contribution Rate	Employer Contribution Rate
Pension Insurance	8%	16%
Medical Insurance	2%	9%
Unemployment Insurance	0.5%	0.5%
Work-related Injury Insurance	0%	0.5-2%
Maternity Insurance	0%	0.8%
Housing Provident Fund	5-12%	5-12%

Note: Contribution rates for work-related injury insurance and housing provident fund may vary by region and industry. This calculator uses standard rates.

Calculation Logic

Total Individual Contributions: Monthly Salary × Sum of Individual Contribution Rates
Total Employer Contributions: Monthly Salary × Sum of Employer Contribution Rates
After-tax Wage: Monthly Salary - Total Individual Contributions (Personal income tax not considered)

Usage Example

Example: Monthly salary of ¥15,000

Item	Individual Contribution	Employer Contribution
Pension Insurance	¥15,000 × 8% = ¥1,200	¥15,000 × 16% = ¥2,400
Medical Insurance	¥15,000 × 2% = ¥300	¥15,000 × 9% = ¥1,350
Unemployment Insurance	¥15,000 × 0.5% = ¥75	¥15,000 × 0.5% = ¥75
Work-related Injury Insurance	¥0	¥15,000 × 1% = ¥150
Maternity Insurance	¥0	¥15,000 × 0.8% = ¥120
Housing Provident Fund	¥15,000 × 12% = ¥1,800	¥15,000 × 12% = ¥1,800

Total Individual Contributions: ¥1,200 + ¥300 + ¥75 + ¥1,800 = ¥3,375

Total Employer Contributions: ¥2,400 + ¥1,350 + ¥75 + ¥150 + ¥120 + ¥1,800 = ¥5,895

After-tax Wage (pre-personal income tax): ¥15,000 - ¥3,375 = ¥11,625

Notes

This calculator uses standard contribution rates. Actual rates may vary by region, industry, and company regulations.
Social security contribution bases have upper and lower limits. If wages exceed 300% or fall below 60% of the local average wage of the previous year, contributions will be calculated based on these limits.
This calculator does not consider personal income tax. Actual after-tax wages will need to deduct personal income tax.
The housing provident fund contribution rate can be determined by negotiation between employers and employees within the range of 5%-12%.

Tax Calculators

VAT Calculator

Calculation Results

Usage Guide

Purpose of Calculator

Input Field Instructions

Tax Rate Instructions

Calculation Logic

Usage Examples

Notes

Personal Income Tax Calculator

Calculation Results

Usage Guide

Purpose of Calculator

Input Field Instructions

Calculation Logic

Comprehensive Income Tax Rate Table (Annual)

Usage Examples

Notes

Corporate Income Tax Calculator

Calculation Results

Usage Guide

Purpose of Calculator

Input Field Instructions

Tax Rate Instructions

Calculation Logic

Usage Examples

Notes