according to the query, find the display on the website. Taxes and tax rates to be paid by medical device companies when the value of medical devices exceeds 311 million.

1. The main tax to be paid is value-added tax, with the tax rate of 3% on a small scale and 17% for ordinary taxpayers.

2. Additional tax is required. city maintenance construction tax: 7% of the value-added tax; Education surcharge: 3% of VAT.

3. Need to pay the water conservancy fund: 8/11111 of the 311 million income.

4. stamp duty is required: three ten thousandths of the income of 311 million yuan.