The tax rate is based on the local atmosphere: 7% in urban areas, 5% in counties and towns, and 1% in rural areas. If the location of large and medium-sized industrial and mining enterprises is not in urban areas, counties or towns, the tax rate is 1%.

2. The education surcharge is 3% of the sum of the applicable tax rates of value-added tax and consumption tax.

3, water conservancy fund according to the operating income of 1/1000 to pay.

The Ministry of Finance's Notice on Expanding the Exemption Scope of Government Funds in State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) (Caishui (20 16)No. 12) stipulates in Article 1: "The scope of exempting education surcharge, local education surcharge and water conservancy construction funds shall be changed from taxpayers whose monthly sales or turnover does not exceed 30,000 and quarterly sales or turnover does not exceed/KLOC-0,000.

Therefore, ordinary taxpayers can enjoy the preferential policies of exempting education surcharge and local education surcharge with monthly sales not exceeding 654.38+10,000.