1. Tax standard for self-employed: (1) Audit collection 1, and pay 5% business tax according to business income; (2) Additional tax (65,438+0) Urban construction tax is paid at 7% of business tax; (2) The education surcharge is paid at 3% of the business tax; (3) The local education surcharge is paid at 65438+ 0% of the paid business tax; (4) Pay individual income tax according to the operating income of individual industrial and commercial households, and implement an excessive progressive tax rate of 5%-35%. (2) The tax standard for individual industrial and commercial households is 1, and 3% value-added tax is paid for goods sold and 5% business tax is paid for services provided. 2. At the same time, pay urban construction tax and education surcharge according to the sum of paid value-added tax and business tax. 3. Pay personal income tax of about 2%. 4. If the monthly income is less than 5,000 yuan, it shall be exempted from value-added tax or business tax, as well as urban construction tax and education surcharge. 2. According to relevant laws, Article 1 of the Provisional Regulations on Value-added Tax in People's Republic of China (PRC) stipulates that units and individuals that sell goods, processing, repair and replacement services, services, intangible assets, real estate and imported goods within the territory of People's Republic of China (PRC) are taxpayers of value-added tax and shall pay value-added tax in accordance with these regulations.
Legal objectivity:
"Regulations on the Administration of Registration of Market Entities in People's Republic of China (PRC)" Article 31 Where a market entity needs to terminate due to dissolution, bankruptcy or other legal reasons, it shall apply to the registration authority for cancellation of registration according to law. After the registration authority cancels the registration, the market entity terminates. If the cancellation of a market entity is subject to approval according to law, it shall apply to the registration authority for cancellation of registration after approval.