1, and the value-added tax is calculated and paid at 3% of the sales excluding tax;
2. Business tax is calculated and paid at 5% of consulting business income;
3. Urban maintenance and construction tax shall be calculated and paid according to the urban construction tax rate of value-added tax plus business tax;
4. Education surcharge shall be calculated and paid at the rate of VAT plus 3% business tax;
5. Personal income tax is based on the income from the production and operation of individual industrial and commercial households, with the total income of each tax year as taxable income, and the balance after deducting costs, expenses and losses.
Self-employed is the common name of urban and rural individual industrial and commercial households, and is a self-reliant worker who does not exploit others within the scope permitted by our laws.
Tax standards for individual industrial and commercial households:
1, 3% VAT is paid for goods sold and 5% business tax is paid for services provided.
2. At the same time, pay urban construction tax and education surcharge according to the sum of paid value-added tax and business tax.
3. Pay 2% personal income tax.
4. If the monthly income is less than 5,000 yuan, it shall be exempted from value-added tax or business tax, as well as urban construction tax and education surcharge.
Legal basis: People's Republic of China (PRC) Tax Collection and Management Law.
Article 15 Enterprises, branches engaged in production and business operations, individual industrial and commercial households and institutions engaged in production and business operations (hereinafter referred to as taxpayers engaged in production and business operations) established by enterprises in other places and different places shall, within 30 days from the date of obtaining business licenses, report to the tax authorities for tax registration with relevant documents. The tax authorities shall register the declaration on the day it is received and issue a tax registration certificate.
The administrative department for industry and commerce shall regularly notify the tax authorities of the registration and issuance of business licenses.
The scope and methods for taxpayers other than those specified in the first paragraph of this article to register tax and withholding agents to register tax withholding shall be stipulated by the State Council.