Shanghai individual business tax standards: 1, the sale of goods to pay 3% value-added tax, the provision of services to pay 5% business tax.
2. At the same time, according to the payment of VAT and business tax and pay the urban construction tax, education surcharge.
3. There is also a personal income tax of about 2 percent.
4. If the monthly income is less than 5,000 yuan, it is exempted from VAT or business tax, as well as urban construction tax and education surcharge.