One. business tax
Internet cafe business tax is 20%.
Tax calculation method:
Turnover (total income) * tax payable = tax payable
There are also urban construction tax and education surcharge.
Tax calculation method (applicable to Internet cafes)
Business tax payable * tax rate payable = tax payable
The urban construction tax is divided into 1%, 3% and 7%, and the education surcharge is 3% according to different tax rates in different regions.
There are also some local taxes and fees. Please consult the local tax authorities for details.
Two. income tax
The content of income tax declaration is too complicated, so I won't repeat the answer. What is the specific tax rate in Guangdong you asked?
The national tax is unified, and there is no regional preference.
Local tax is a supplementary income tax of 25%, which is levied according to the actual situation.
If you are self-employed, you have to pay personal income tax.