Legal analysis: The state will give certain tax support to logistics enterprises, high-tech enterprises, cosmetics sales, new energy vehicles and other special industries. A sole proprietorship enterprise can enjoy the approved levy policy if it meets the relevant conditions. Please consult the local tax authorities for specific tax rates. Small-scale taxpayers whose annual profits exceed 3 million yuan shall be subject to income tax of 25%. If the annual profit is within1-3 million yuan, the income tax shall be levied at 10%. If the annual profit does not exceed 6,543,800 yuan, the income tax will be levied at 5%. It can be seen that the annual profit of less than 3 million is more cost-effective. Stamp duty, education surcharge, urban land use tax, resource tax and other related taxes can be reduced or exempted by less than 50%.

Legal basis: People's Republic of China (PRC) Tax Collection and Management Law.

Article 28 The tax authorities shall collect taxes in accordance with the provisions of laws and administrative regulations, and shall not levy, stop, overpay, underpay, pre-levy, postpone or apportion taxes in violation of the provisions of laws and administrative regulations. The taxable amount of agricultural tax shall be verified in accordance with the provisions of laws and administrative regulations.

Twenty-ninth in addition to the tax authorities, tax personnel and units and personnel entrusted by the tax authorities as stipulated by laws and administrative regulations, no unit or individual may carry out tax collection activities.

Article 30 A withholding agent shall perform the obligation of withholding and collecting taxes in accordance with the provisions of laws and administrative regulations. The tax authorities shall not require units and individuals that have no obligation to withhold or collect taxes according to laws and administrative regulations. When withholding agents perform their obligations according to law, taxpayers shall not refuse to withhold or collect taxes. If the taxpayer refuses, the withholding agent shall promptly report to the tax authorities for handling. The tax authorities shall, in accordance with the provisions, pay the withholding agents the handling fees for withholding and collecting and remitting.