Need. Self-employed individuals are small-scale VAT taxpayers, and the tax payment method is: 1, and 5% of the turnover is paid according to the operating income. 2. The additional tax is: (1) Urban construction tax is paid at 7% of the paid business tax. (2) The education surcharge is paid at 3% of the paid business tax. (3) The local education surcharge shall be paid at 1% of the paid business tax. (4) Pay individual income tax according to the operating income of individual industrial and commercial households, and implement an excessive progressive tax rate of 5%-35%.

legal ground

Individual Income Tax Law of the People's Republic of China

Article 3 The tax rate of individual income tax is: 1. The income from wages and salaries is subject to an excessive progressive tax rate of 3% to 45% (the tax rate table is attached). Two, the income from the production and operation of individual industrial and commercial households and the income from the contracted operation and lease operation of enterprises and institutions shall be subject to an excessive progressive tax rate of 5% to 35% (the tax rate table is attached). 3. The income from remuneration for writing shall be taxed at a proportional rate of 20%, with a reduction of 30% according to the tax payable. 4. Income from labor remuneration is subject to the proportional tax rate of 20%. If the one-time income from labor remuneration is abnormally high, it may be levied, and the specific measures shall be formulated by the State Council. 5. Income from royalties, interest, dividends, bonuses, property leasing, property transfer, accidental income and other income shall be subject to a proportional tax rate of 20%.

skill

The above answer is only for the current information combined with my understanding of the law, please refer carefully!

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