1, according to the turnover of business income to pay 5% of the turnover.
2, additional taxes and fees
(1) urban construction tax paid by 7% of the business tax;
(2) education surcharges paid by 3% of the business tax;
(3) local education surcharges paid by 1% of the business tax;
(4) individual businessmen and businesses to pay personal income tax on income, the implementation of the 5% - 35% of the super progressive tax. 35% super progressive tax rate.
Legal basis: "The People's Republic of China **** and the State Implementation Regulations of the Individual Income Tax Law" Article 6
The scope of the individual income tax law of the individual:
(a) wages, salaries, refers to the individual for the post or employment of wages, salaries, bonuses, year-end pay raises, labor bonuses, Allowances, subsidies, and other income related to the position or employment;
(2) Income from remuneration for labor services refers to the income derived by individuals from performing labor services, including design, decoration, installation, drafting, laboratory, testing, medical, legal, accounting, consulting, lecturing, translation, reviewing, painting, calligraphy, sculpture, film, television, sound recording, video recording, performance, acting, advertising, exhibition, technical services, referral services, brokerage services, agency services, and so on. services, brokerage services, agency services, and other labor services;
(c) Income from manuscripts, which refers to the income obtained by an individual from the publication and dissemination of his or her works in the form of books, newspapers and magazines;
(d) Income from royalties, which refers to the income obtained by an individual from the provision of the right to use patents, trademarks, copyrights, non-patented technologies, and other franchises; and income obtained from the provision of the right to use copyrights; and income obtained from the provision of the right to use copyrights. Income derived from the right to use copyrights, excluding income from manuscripts;
(5) Business income refers to:
1. Income derived from production and business activities of individual industrial and commercial households, and income derived from the production and business activities of sole proprietorships and partnerships registered within the country by investors of sole proprietorships and partners of partnerships;
2. Income derived from the operation of schools, medical treatment, counseling, and other services provided by individuals in accordance with the law;
3. Income derived from the operation of schools, medical treatment, counseling, and other services provided by individuals in accordance with the law. Income derived by individuals from running schools, medical treatment, consulting and other paid service activities;
3. Income derived by individuals from contracting, leasing, subcontracting or subletting to enterprises and institutions;
4. Income derived by individuals from engaging in other production and business activities.
(6) interest, dividend and bonus income, refers to the interest, dividend and bonus income derived from the ownership of debt and equity;
(7) property leasing income, refers to the income derived from the leasing of immovable property, machinery and equipment, vehicles and vessels, and other property by an individual;
(8) income from property transfer, refers to the income derived from the transfer of securities, equity shares, shares of property in partnerships, immovable property, machinery and equipment, and other property by an individual. (h) property transfer income refers to income derived from the transfer of marketable securities, equity interests, shares of property in partnerships, real estate, machinery and equipment, vehicles and vessels, and other property;
(ix) incidental income refers to income derived from winning prizes, jackpots, lotteries, and other incidental income;
where it is difficult to define the items of income that are taxable to an individual, it shall be determined by the competent tax authorities of the State Council.