1.

1. Pay 5% business tax according to business income

2. Additional taxes

(1) Urban construction tax is paid at 7% of the business tax paid;

(2) education surcharge is paid at 3% of the business tax paid;

(3) local education surcharge is paid at 1% of the business tax paid;

(4) individual income tax shall be paid according to the operating income of individual industrial and commercial households, and the excessive progressive tax rate of 5%-35% shall be implemented.

II. Tax standards for individual industrial and commercial households

1. Sales of goods are subject to 3% value-added tax, and services are subject to 5% business tax.

2. At the same time, pay the urban construction tax and education surcharge according to the sum of the paid value-added tax and business tax.

3. There is also the personal income tax of about 2%.

4. If the monthly income is less than 5, yuan, it is exempt from value-added tax or business tax, as well as urban construction tax and education surcharge.

III. Approved Collection

The tax authorities generally implement the method of regular quota for individual industrial and commercial households, that is, the amount of tax payable for one month is approved according to the region, lot, area and equipment.

Determination of turnover of individual business license tax:

The tax basis of business tax is the turnover of providing taxable services, the transfer of intangible assets or the sales of real estate, which are collectively referred to as turnover. The turnover of business tax is generally determined according to the following principles:

(1) The turnover is based on the total price and other expenses charged by the taxpayer to the other party for providing taxable services. Out-of-price expenses include fees, funds, collection fees, collected funds, prepaid funds and various out-of-price charges.

(2) through positive enumeration, it is stipulated that some expenses of some projects can be deducted. For example, the advertising fees paid by advertising companies to the media can be deducted, and the tickets and transportation fees paid by travel agencies on behalf of tourists can be deducted.

(3) If a taxpayer provides taxable services, transfers intangible assets or sells real estate at an obviously low price without justifiable reasons, the competent tax authorities have the right to verify its turnover in the following order:

① According to the average price of similar taxable services or real estate sold by the taxpayer in the current month;

② according to the average price of similar taxable services provided by taxpayers or similar real estate sold in the recent period;

③ taxable value is formed according to the following formula: taxable value = operating cost or project cost ×(1+ cost profit rate) ÷(1- business tax rate).

(4) when calculating the turnover, the foreign exchange receipts obtained by taxpayers should be converted into RMB according to the foreign exchange market price, and the RMB conversion rate of their turnover can choose the national foreign exchange quotation on the day when the turnover occurs or the first day of the current month (in principle, it is the middle price).

Legal basis:

Law of the People's Republic of China on the Administration of Tax Collection

Article 1 This Law is formulated in order to strengthen the administration of tax collection, standardize the tax collection and payment, safeguard the national tax revenue, protect the legitimate rights and interests of taxpayers and promote economic and social development. Article 2 This Law shall apply to the collection and management of all kinds of taxes collected by tax authorities according to law.