What tax do self-employed people have to pay?

1. Value-added tax, for small-scale taxpayers, the value-added tax collection rate is 3%, and the value-added tax is calculated according to the collection rate of 3/ 100 of sales excluding tax, and the value-added tax is paid without tax. Sales amount is equal to sales amount including tax divided by brackets plus levy rate, VAT payable is equal to sales amount excluding tax, and sales amount is multiplied by 3%.

2. Business tax is calculated and paid according to consulting business income, and the tax rate is 5%.

3. Urban maintenance and construction tax shall be calculated and paid according to the tax rate of value-added tax plus business tax and urban construction tax, which is 7% for cities, 5% for county towns and 1% for counties not in cities.

Fourth, the local education surcharge is paid at the business tax rate of 1%.

5. Personal income tax, according to the income from the production and operation of individual industrial and commercial households, is taxable income with the balance of the total income after deducting costs and expenses in each tax year, and the excessive progressive tax rate of 5%-35% is applicable.

1. VAT: Small-scale taxpayers whose monthly sales do not exceed/kloc-0.5 million yuan (if 1 quarter is 1 tax period, and the quarterly sales do not exceed 450,000 yuan, VAT is exempted. Note: not paying taxes does not mean not having to declare. 0 declaration should also be declared!

2. Surcharges: Surcharges generally involved by self-employed individuals include urban maintenance and construction tax, education surcharge and local education surcharge, and the latest tax policy with a maximum reduction of 50% can be applied. Quarters below 450,000 are exempt from value-added tax and additional tax (except for special VAT tickets issued by the tax bureau).