1, and the value-added tax is calculated and paid at the tax rate of 3% according to the sales excluding tax;
2. Business tax is calculated and paid according to consulting business income, and the tax rate is 5%;
3. Personal income tax is based on the income from the production and operation of individual industrial and commercial households, and the balance of the total income in each tax year after deducting costs, expenses and losses is the taxable income;
4. others.
legal ground
Article 1 of the Individual Income Tax Law of People's Republic of China (PRC)
Individuals who have domicile or no domicile in China but have resided in China for a total of 183 days in a tax year are individual residents. Individual income tax shall be paid in accordance with the provisions of this Law on income obtained by individual residents from inside and outside China.
Individuals who have neither domicile nor residence in China, or who have lived in China for less than 183 days in a tax year, are non-resident individuals. Income obtained by non-resident individuals from China shall be subject to individual income tax in accordance with the provisions of this Law. ?