Legal analysis: Business tax is calculated based on income at a tax rate of 5, urban construction tax is calculated based on business tax at a tax rate of 7, education surtax is calculated based on the business tax at a tax rate of 3, and local education surtax is calculated based on the business tax at a tax rate of 2. Calculation formula = (business tax, value-added tax, consumption tax) paid in the current period times the urban construction tax rate times the education fee surcharge rate times the local education fee tax rate. There are nine business tax categories: a tax rate of 3% applies to the transportation industry, construction industry, postal and telecommunications industry, and culture and sports industry; a tax rate of 5% applies to the finance and insurance industry, service industry, transfer of intangible assets, and sale of real estate; and a tax rate of 5 to 20% applies to the entertainment industry. However, with the advancement of the replacement of business tax with value-added tax, the tax items of the transportation industry, the postal service in the postal and telecommunications industry tax items, the warehousing and advertising industry in the service industry tax items, the transfer of trademark rights, the transfer of copyrights, and the transfer of patent rights in the transfer of intangible assets tax items, Transfer of non-patented technology shall be suspended. Urban construction tax and education surcharge are calculated and paid according to 7 and 3 of the value-added tax, business tax and consumption tax paid respectively.
Legal basis: "Personal Income Tax Law of the People's Republic of China" Article 2 The following personal income shall be subject to personal income tax:
(1) Wage and salary income ;
(2) Income from labor remuneration;
(3) Income from author remuneration;
(4) Income from royalties;
(5) Income from operations;
(6) Income from interest, dividends, bonuses;
(7) Income from property leasing;
(8) Transfer of property Income;
(9) Accidental income.
If a resident individual obtains the income from Items 1 to 4 of the preceding paragraph (hereinafter referred to as comprehensive income), personal income tax shall be calculated on a consolidated basis in the tax year; if a non-resident individual obtains the income from Items 1 to 4 of the preceding paragraph, Personal income tax is calculated on a monthly or itemized basis. Taxpayers who obtain income from Items 5 to 9 of the preceding paragraph shall calculate personal income tax respectively in accordance with the provisions of this Law.