1. VAT = invoicing/1.01*1%;
2. Surcharge tax = VAT * 6%;
3. Individual income tax = invoiced amount
* 10%* corresponding tax rate-quick deduction. According to Article 5 of the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance of People's Republic of China (PRC) on Printing and Distributing (Caishui [2000] No.91), all the income from the production and operation of investors in a sole proprietorship enterprise shall be regarded as taxable income;
Investors in a partnership enterprise shall determine the taxable income according to the total production and operation income of the partnership enterprise and the distribution ratio agreed in the partnership agreement. If the partnership agreement does not stipulate the distribution ratio, the taxable income of each investor shall be calculated according to the total production and operation income and the number of partners. The above production and operation income includes the income distributed by the enterprise to individual investors and the income (profit) retained by the enterprise in the current year. A sole proprietorship enterprise or partnership enterprise shall, after reporting and paying individual income tax on its operating income in accordance with the above policies, distribute profits to investors and no longer pay individual income tax. The new generation of information technology is the integration and development of communication, computer, internet and other technologies, and it is an important driving force for economic development. From the field of artificial intelligence, at present, artificial intelligence has formed a huge industry, and has been applied to the Internet, finance, advertising, medical care, games, military and other fields. It is estimated that in 20021year, the global artificial intelligence market will exceed183 billion USD.
Legal basis:
Article 4 of the Individual Income Tax Law of People's Republic of China (PRC)
The following personal income shall be exempted from personal income tax:
(a) science, education, technology, culture, health, sports, environmental protection and other aspects of the bonus. Awarded by the provincial people's government, the State Council ministries and commissions, China People's Liberation Army units at or above the military level, foreign organizations and international organizations;
(2) Interest on government bonds and financial bonds issued by the state;
(3) Subsidies and allowances issued in accordance with the unified provisions of the state;
(four) welfare funds, pensions and relief funds;
(5) Insurance compensation.
(6) Demobilized soldiers, demobilization fees and pensions;
(7) Resettlement fees, resignation fees, basic pension or retirement fees, resignation fees and retirement living allowances paid to cadres and workers in accordance with the unified provisions of the state;
(8) Income from diplomatic representatives, consular officials and other personnel of embassies and consulates in China who should be exempted from tax according to relevant laws;
(9) Income exempted from tax as stipulated in international conventions and agreements signed by the Government of China;
(ten) other tax-free income stipulated by the State Council.