Service and consultation Individual industrial and commercial households belong to other service industries in the business tax regulations, such as agency, hotel, catering, tourism, warehousing, leasing and advertising (other service industries refer to services other than the above services, such as bathing, hairdressing, dyeing, photography, painting, copying, typing, lettering, calculation, testing, inspection and lettering. ), the business tax rate of 5% applies. Under normal circumstances, individual industrial and commercial households engaged in this service will be taxed in a simple way, that is, the tax will be calculated according to the amount of the invoice (usually quota invoice) you purchased:
1, business tax of 5% of face value
2. Urban maintenance and construction tax with business tax of 7%;
3. Education surcharge of 3% of business tax;
4. Income tax with a face value of 2%.
For example, the invoice 100 yuan is subject to 5 yuan business tax, 0.35 yuan urban maintenance and construction tax, 0. 15 yuan education surcharge and 2 yuan income tax, which add up to 7.50 yuan without any deduction.