1, VAT. According to the Provisional Regulations of People's Republic of China (PRC) on Value-added Tax, since June 5438+ 10/day, 2009, the value-added tax rate of small-scale taxpayers is 3%.
2. Business tax. According to the consulting business income, it is calculated and paid at the tax rate of 5%.
3. Urban maintenance and construction tax. Value-added tax and business tax are calculated and paid according to the urban construction tax rate.
4. Additional education expenses. Calculate and pay value-added tax and business tax at the rate of 3%.
5. Personal income tax. For the income from production and operation of individual industrial and commercial households, the taxable income shall be the balance of the total income in each tax year after deducting costs, expenses and losses. An excessive progressive tax rate of 5% to 35% is applicable.
According to paragraph 1 of Article 2 of the Regulations on Individual Industrial and Commercial Households, citizens who have the ability to operate and are registered by the administrative department for industry and commerce in accordance with the regulations are individual industrial and commercial households.
Individual Income Tax Law of the People's Republic of China
Article 3 The tax rate of individual income tax: (1) For comprehensive income, the excess progressive tax rate of 3% to 45% is applicable (the tax rate table is attached); (2) For operating income, the excess progressive tax rate of 5% to 35% shall apply (the tax rate table is attached); (3) Income from interest, dividends and bonuses, income from property leasing, income from property transfer and accidental income shall be subject to the proportional tax rate of 20%.
skill
The above answer is only for the current information combined with my understanding of the law, please refer carefully!
If you still have questions about this issue, I suggest you sort out relevant information and communicate with professionals in detail.