The comprehensive tax point for individuals issuing invoices on behalf of the IRS is about 4.7%.

The specific tax types and tax rates are as follows:

1. Value-added tax (the tax rate for small-scale taxpayers is 3%,)

2. Urban construction tax (VAT + business tax + consumption tax) tax amount * applicable tax rate. The applicable tax here refers to the tax rate in the urban area where the taxpayer is located is 7%. In counties, towns, and large and medium-sized industrial and mining enterprises that are not in counties or towns, the tax rate is 5%. If they are not in urban areas, The tax rate in counties and towns is 1%

3. Education surcharge (VAT + business tax + consumption tax) tax amount * 3%

4. Local education surcharge (VAT + Business tax + consumption tax) tax amount * 2%

5. Water conservancy construction fund (accrued and paid according to 0.1% of sales revenue)

6. Corporate income tax (total profit *25 %). The new income tax law stipulates that the statutory tax rate is 25%, which is the same for domestic-funded enterprises and foreign-funded enterprises. High-tech enterprises that need key support from the state are 15%, small and low-profit enterprises are 20%, and non-resident enterprises are 20%.

Or personal income tax, the tax rate is 1%-2%, which varies slightly from place to place

7. Stamp tax is 0.3‰ based on the purchase and sale amount