1. Calculation method of tax point: 3% value-added tax is paid for goods sold, 5% business tax is paid for services provided, urban construction tax and education surcharge are paid according to the sum of the paid value-added tax and business tax, and personal income tax is paid at about 2%.
2. If the monthly income is less than 5,000 yuan, it shall be exempted from value-added tax or business tax, urban construction tax and education surcharge. If you don't know the tax policy of individual industrial and commercial households, please check with the tax authorities.