1. Value-added tax.

Auto repair shops are mainly engaged in repairing and repairing automobiles and pay VAT. The tax rate for general taxpayers is 17%; the tax rate for small-scale taxpayers is 3%.

2. Urban construction tax is paid according to (business tax + value-added tax + consumption tax) (7% in urban areas, 5% in counties and towns, and 1% in rural areas); 3. Education surcharge is paid according to (business tax + value-added tax +

Consumption tax) is paid at 3%; 4. Local education surcharge is paid at 2% of (business tax + value-added tax + consumption tax); 5. Water conservancy fund is paid at 1% of (business tax + value-added tax + consumption tax)

; 6. Stamp duty: Purchase and sale contracts are stamped at 30,000 of the purchase and sale amount; account books are paid at 5 yuan/book (when activated each year); annual stamps are 10,000 of the sum of "paid-in capital" and "capital reserve"

5. Payment (in full in the first year, and in subsequent years based on annual increases); 7. Urban land use tax is paid according to the actual occupied land area (regulations vary from place to place, XX yuan/square meter); 8. Property tax is paid according to

70%*1.2% of the original value of the self-owned property shall be paid; 9. Vehicle and vessel tax shall be paid according to the vehicle (the regulations vary from place to place, and the tax amount is different for different models, XX yuan per vehicle); Attachment to the "Decision of the State Administration of Taxation on Amending the Regulations of Some Tax Departments"

IV: Interim Measures for the Management of Account Establishment of Individual Industrial and Commercial Households (announced by Order No. 17 of the State Administration of Taxation on December 15, 2006, and revised in accordance with the "Decision of the State Administration of Taxation on Amending Some Tax Department Regulations" on June 15, 2018) First

Article In order to standardize and strengthen the tax collection and management of individual industrial and commercial households and promote the strengthening of economic accounting by individual industrial and commercial households, in accordance with the "Tax Collection and Administration Law of the People's Republic of China" (hereinafter referred to as the "Tax Collection and Administration Law") and its implementation rules and the "Approval of the State Council"

The State Administration of Taxation has forwarded the Notice on the Opinions of the State Administration of Taxation on Strengthening the Tax Collection and Administration of the Individual and Private Economy and Strengthening the Audit and Collection Work to formulate these Measures.

Article 2 Individual industrial and commercial households that are engaged in production and operation and have fixed production and operation sites shall set up, use and keep account books and vouchers in accordance with the provisions of laws, administrative regulations and these Measures, and keep accounting based on legal and valid vouchers.

The tax authorities should also take effective measures to consolidate the existing results of accounting, and actively guide individual industrial and commercial households to establish and improve account books, conduct accounting correctly, and declare taxes truthfully.