Service fee and service fee belong to the category of paying business tax, and 5% business tax is paid according to the actual income of consulting fee, service fee and service fee; Then pay 7% urban construction tax (5% in the suburbs) according to the business tax. Then pay 3% education fee according to business tax.
Small-scale taxpayers (except other individuals) who sell their used fixed assets are subject to VAT at a reduced rate of 2%. Only ordinary invoices can be issued, and the tax authorities may not issue special invoices for value-added tax.
Extended data:
There are three main ways to collect small-scale taxpayers: audit collection, audit collection and regular quota collection.
1. Audit collection: The tax authorities calculate and pay taxes according to the applicable tax rate according to the operating conditions reflected in the accounts provided by taxpayers. This method is generally applicable to tax paying units with relatively sound financial accounting system and capable of earnestly fulfilling their tax paying obligations.
2. Verification and collection: The tax authorities verify the approved output and sales volume of taxable products produced by taxpayers according to the employees, production equipment, raw materials used and other factors, and collect taxes accordingly. This method is generally suitable for taxpayers whose books are not sound enough, but who can control raw materials or sales.
3. Regular quota collection: the tax authorities determine the turnover and income one by one through typical investigations, and collect taxes accordingly. This method is generally applicable to small tax paying units without complete evaluation basis.
Baidu encyclopedia-small-scale taxpayer