The specific taxes are as follows:

1, value-added tax, small-scale taxpayer tax rate of 3%; General taxpayer 1 1%

2. Urban construction tax. Paid-in (VAT+business tax+consumption tax);

(1) If the taxpayer is located in the urban area, the tax rate is 7%;

(2) If the taxpayer is located in a county or town, the tax rate shall be 5%;

(3) If the taxpayer is not located in a city, county or town, the tax rate is 1%.

3. Pay the education surcharge at 3% of the paid-in (VAT+business tax+consumption tax);

4, local education surcharge, according to 2% (VAT+business tax+consumption tax) to pay;

5. Water conservancy fund shall be paid according to (VAT+business tax+consumption tax) 1%;

6. Stamp duty: the contract shall be sealed by three ten thousandths of the amount;

7. Personal income tax or corporate income tax?

According to the Reply of State Taxation Administration of The People's Republic of China on the Collection of Business Tax on Garbage Disposal Fees (Guo [2005]1128) and the Provisional Regulations of the People's Republic of China on Business Tax, the garbage disposal services provided by units and individuals are not taxable services of business tax, and the garbage disposal fees obtained from garbage disposal are not subject to business tax.

In addition, according to the Notice of the Ministry of Finance State Taxation Administration of The People's Republic of China on Launching the Pilot Tax Policy of Changing the Business Tax of Transportation Industry and Some Modern Service Industries to VAT (Cai Shui [2013] No.37), the units and individuals that provide transportation industry and some modern service industries (hereinafter referred to as taxable services) in People's Republic of China (PRC) are VAT taxpayers. Taxpayers providing taxable services shall pay value-added tax in accordance with these measures and no longer pay business tax.

Taxable services refer to land transport services, water transport services, air transport services, pipeline transport services, research and development and technical services, information technology services, cultural and creative services, logistics assistance services, tangible movable property leasing services, forensic consulting services, and radio, film and television services.

If it belongs to the scope of the pilot industry of changing business tax to value-added tax, it is necessary to pay value-added tax and issue a national tax invoice. The business tax taxable services outside the scope of the pilot industry still pay business tax according to the original regulations.