1, and the small-scale taxpayer's VAT collection rate is 3%; The general taxpayer's VAT collection rate is 17% (the low tax rate is 13%), and the VAT is collected by the national tax. Business tax is 5%, which is collected by local tax.
2, urban maintenance and construction tax, urban construction tax rate of 7%; The county and township tax rate is 5%; The tax rate in rural areas is 1%, which is levied by local taxes.
3 education surcharge, the collection rate of 3%, levied by local tax.
4. The enterprise income tax shall be calculated and paid at the tax rate of actual profit ×25%, and the tax rate of small and meager profit enterprises shall be reduced by 20% with the approval of the competent national tax.
5. Individual income tax for employees, wages and salaries are calculated and paid according to the progressive tax rate of 5%-45%, and dividends for shareholders are calculated and paid according to the proportional tax rate of 20%, which is collected by local taxes.
6. Stamp duty: the purchase and sale contract shall be stamped at three ten thousandths of the purchase and sale amount; Business books should be affixed with 5 yuan decals; Record that the fund account book is stamped with five ten thousandths of the sum of "paid-in capital" and "capital reserve"; The real estate lease contract is stamped according to one thousandth of the rental income, and the local tax is levied. What is the tax rate of the human resources industry?