1, 0% of the monthly turnover below 20,000 yuan;
2. If the monthly business volume is between 20,000 and 50,000, the part exceeding 20,000 yuan shall be taxed at the approved tax rate of 0.6% of individual income tax, and the part not exceeding 20,000 yuan shall not be taxed;
3. If the monthly turnover is between 50,000 and 65,438+10,000 yuan, the part exceeding 20,000 yuan shall be taxed according to the approved individual income tax rate of individual industrial and commercial households 1%, and the other parts shall remain unchanged;
4. If the monthly turnover exceeds 6,543,800 yuan, the individual income tax of individual industrial and commercial households shall be levied at the approved tax rate of 654.38+ 0.8% for the part exceeding 20,000 yuan.
Legal basis: People's Republic of China (PRC) Tax Collection and Management Law.
Article 28 The tax authorities shall collect taxes in accordance with the provisions of laws and administrative regulations, and shall not levy, stop, overpay, underpay, pre-levy, postpone or apportion taxes in violation of the provisions of laws and administrative regulations. The taxable amount of agricultural tax shall be verified in accordance with the provisions of laws and administrative regulations.
Twenty-ninth in addition to the tax authorities, tax personnel and units and personnel entrusted by the tax authorities as stipulated by laws and administrative regulations, no unit or individual may carry out tax collection activities.
Article 30 A withholding agent shall perform the obligation of withholding and collecting taxes in accordance with the provisions of laws and administrative regulations. The tax authorities shall not require units and individuals that have no obligation to withhold and remit, collect and remit according to laws and administrative regulations to fulfill their obligation to withhold and remit. When withholding agents perform their obligations according to law, taxpayers shall not refuse to withhold or collect taxes. If the taxpayer refuses, the withholding agent shall promptly report to the tax authorities for handling. The tax authorities shall, in accordance with the provisions, pay the withholding agents the handling fees for withholding and collecting and remitting.