1, 3% VAT is paid for goods sold and 5% business tax is paid for services provided;
2. At the same time, pay urban construction tax and education surcharge according to the sum of paid value-added tax and business tax;
3. There is about 2% personal income tax.
What are the characteristics of individual industrial and commercial households?
Individual industrial and commercial households are the legal expression of individual industrial and commercial economy, which has the following characteristics:
1. Individual industrial and commercial households are natural persons or families engaged in industrial and commercial operations. Natural persons who engage in industrial and commercial operations by individuals or families are all individual industrial and commercial households. According to the relevant policies of the law, those who can apply for individual industrial and commercial households are mainly unemployed young people in cities and towns, social idlers and rural villagers. Cadres of state organs and employees of enterprises and institutions cannot apply for engaging in individual industrial and commercial operations;
2, natural persons engaged in individual industrial and commercial operations must be approved and registered according to law. The registration authority of individual industrial and commercial households is the administrative department for industry and commerce at or above the county level. Individual industrial and commercial households can only start business after being approved and registered and obtaining a business license. Individual industrial and commercial households who change jobs, merge, change their registered items or go out of business shall also go through the registration procedures;
3. Individual industrial and commercial households can only operate individual enterprises permitted by laws and policies.
Legal basis: Article 23 of the Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Business Tax.
The business tax threshold mentioned in Article 10 of the Regulations means that the total turnover of taxpayers reaches the threshold.
The scope of application of business tax threshold is limited to individuals.
The scope of the business tax threshold is as follows:
(a) the monthly turnover is between 5000 yuan and 20000 yuan, and the tax is paid on time;
(two) every tax, turnover every (day) from 300 yuan to 500 yuan.
The finance departments (bureaus) and tax bureaus of all provinces, autonomous regions and municipalities directly under the Central Government shall, within the prescribed scope, determine the applicable threshold in their respective regions according to the actual situation, and report to the Ministry of Finance and State Taxation Administration of The People's Republic of China for the record.