The comprehensive tax point for individuals to invoice on behalf of the IRS is about 4.7%. The specific taxes and tax rates are as follows: 1, value-added tax (the tax rate for small-scale taxpayers is 3%,). 2. Urban construction tax (VAT+business tax+consumption tax) tax amount * applicable tax rate. The applicable tax amount here means that the tax rate of the urban area where the taxpayer is located is 7%, the tax rate of counties, towns and large and medium-sized industrial and mining enterprises is 5%, and the tax rate of cities, counties and towns is 1%. 3. Additional tax on education expenses (VAT+business tax+consumption tax) *3%. 4. Additional tax payable for local education (VAT+business tax+consumption tax) *2%. 5, water conservancy construction fund (according to the sales revenue of 0. 1% extraction and payment). 6. Enterprise income tax (total profit *25%). The new income tax law stipulates that the statutory tax rate is 25%, which is the same for domestic and foreign-funded enterprises. The number of high-tech enterprises that need to be supported by the state is 15%, that of small-scale low-profit enterprises is 20%, and that of non-resident enterprises is 20%. Or personal income tax, the tax rate is 1%-2%, which varies slightly from place to place. 7. Stamp duty is 0.3‰ of the purchase and sale amount.

legal ground

Article 26 of the Measures for the Administration of Tax Registration

In case of dissolution, bankruptcy, cancellation or other circumstances, taxpayers who terminate their tax obligations according to law shall report to the original tax registration authority for cancellation of tax registration with relevant documents and materials, and then go through cancellation of registration with the administrative department for industry and commerce or other organs; If it is not necessary to register with the administrative department for industry and commerce or other organs according to regulations, it shall, within 15 days from the date of approval or termination by the relevant authorities, report to the original tax registration authority for cancellation of tax registration with relevant documents and materials. A taxpayer whose business license is revoked by the administrative department for industry and commerce or whose registration is cancelled by other organs shall apply to the original tax registration authority for cancellation of tax registration within 15 days from the date of revocation or cancellation of registration.

skill

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

If you still have questions about this issue, I suggest you sort out relevant information and communicate with professionals in detail.