1. Business tax is calculated and paid according to the operating income and the tax rate of 5%.
2. Urban maintenance and construction tax is calculated and paid at the business tax rate of 7% (applicable tax rate: if the taxpayer is located in the urban area, the tax rate is 7%; Where the taxpayer is located in a county or town, the tax rate is 5%; If the taxpayer is not in a city, county or town, the tax rate is 1%).
3. The education surcharge is calculated and paid at the business tax rate of 3%.
4. Personal income tax, that is, the income from the production and operation of individual industrial and commercial households, is the balance of the total income in each tax year after deducting costs, expenses and losses. An excessive progressive tax rate of 5%-35% is applicable.