2. Urban construction tax and education surcharge shall be paid according to the paid value-added tax. Urban construction tax varies according to the location of individual households. The general tax rate is 7% in cities and towns, 5% in counties and 1% in rural areas. The tax rate for education expenses is generally 3%. There is also about 2% personal income tax.
3, the monthly income of less than 5000 yuan, exempt from value-added tax, business tax, urban construction tax and other additional education fees.
The tax authorities that have approved the collection generally implement a regular quota for individual industrial and commercial households, that is, according to the specific conditions such as area, location, region and equipment, the tax payable for one month is approved.
If the invoice amount is lower than the limit, the tax shall be paid according to the limit. Those who fail to reach the threshold of value-added tax may be exempted from value-added tax, urban construction tax and education surcharge.