营业税金及附加怎么算？？-税务及发票法律援助-法律咨询免费平台-国际律师联盟

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问题	营业税金及附加怎么算？？
释义	营业税金及附加怎么算？？营业税及附加税需要缴纳的税种包括营业税、城市维护建设税和教育费附加税，具体计算方法如下：应交纳的营业税=营业收入额×适用税率，税率可以根据营业税的9个项目查询对应。2.城市维护建设税=营业税金总额X适用税率，税率有3种，即纳税人所在地在市区的，缴纳7%的税；纳税人所在地在县城、镇的税率为5%；纳税人所在地不在市区、县城、县属镇的，只需要缴纳1％的税。3.教育附加税的税率为3％，计算方法和上面一样。这样解释大家理解吗？该内容由杨振军律师和律说律答共创回答
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