2. Local tax surcharge, 12% business tax, ***2750* 12%=330 yuan.

3. Income tax, 25% of profits, 4152.5-2750-330 =1072.5 yuan.

Profit: 1072.5/25%=4290

Profit rate: 4290/55000=7.8%

In other words, according to the average profit rate index of 7.8% in the same industry, your monthly profit is 4290. According to the income tax rate of 25%, the income tax payable is 65,438+0,072.50 yuan.