The comprehensive tax rate is about 7%, including business tax and surcharges of 5.55, and personal income tax is about 1.5% (business tax is 5%, tax is increased based on commission income, surcharges refer to urban construction tax of 7%, education fee of 3%, local education fee of 1%, and three items are increased based on business tax).
It should be noted that the local tax authorities also collect river fees and price adjustment funds, and if they do, they will also add 0. 5%. The invoice shall be based on the contract or agreement required for the intermediary commission collection and the copy of the payee's ID card.
National tax collection: consumption tax (including the part collected by the customs in the import link), vehicle purchase tax, customs duties and import value-added tax collected by the customs. It belongs to the service industry, the main tax is business tax, and the business category is 3% value-added tax, which is levied according to the tax verification method: audit collection? The national tax is mainly collected by State Taxation Administration of The People's Republic of China, and according to different taxes, it is collected by State Taxation Administration of The People's Republic of China and local tax bureaus. State Taxation Administration of The People's Republic of China mainly collects value-added tax and enterprise income tax.
Special VAT invoices with extended information can be deducted from taxes, while ordinary VAT invoices and business tax invoices are not allowed to be deducted. The general invoices and special invoices for value-added tax are marked with the words "special invoices or ordinary invoices for value-added tax in XX province" supervised by State Taxation Administration of The People's Republic of China, and marked with the words "invoices for construction, catering or service industries".
Business tax is a tax levied on the turnover of units and individuals that provide taxable services, transfer intangible assets or sell real estate in China. Business tax is one of the main taxes in the circulation tax system. If it falls within the scope of business tax, value-added tax will not be paid. Similarly, if it pays value-added tax, it will not pay business tax.
Value-added tax is a tax levied on the value-added of units and individuals who sell goods or provide processing, repair and replacement services and import goods. Value-added tax is a kind of turnover tax levied on the added value of many links such as commodity production, circulation and labor services or the added value of commodities. Extra-price tax is implemented, that is, it is borne by consumers, and tax is levied only if there is value added, and tax is not levied if there is no value added.
Baidu encyclopedia-special invoice for value-added tax