Self-employed people are generally small-scale taxpayers. The VAT rate for small-scale taxpayers is 3%. For ordinary taxpayers, the VAT rate of consulting service fee is 6%. The tax information of a sole proprietorship enterprise is as follows:

1, original and photocopy of industrial and commercial business license or other approved practice certificate;

2, the organization unified code certificate copy and its original;

3. Original and photocopy of the certificate of registered address and production and business address (property right certificate and lease agreement); If it is a self-owned property, please provide the original and photocopy of the legal property right certificate such as property right certificate or sales contract; If it is a leased place, please provide the original and a copy of the lease agreement, and if the lessor is a natural person, a copy of the property right certificate must also be provided; Where the address of production and business operation is inconsistent with the registered address, corresponding certificates shall be provided respectively;

4 copies of relevant contracts, articles of association and agreements;

5. Original and photocopy of capital verification report or evaluation report;

6, the legal representative (person in charge) resident identity card, passport or other legal documents to prove identity and a copy of the original;

7, taxpayers across counties (cities) to set up branches for tax registration, but also need to provide a copy of the tax registration certificate (national tax, local tax) of the head office;

8, restructuring enterprises must also provide the original and photocopy of the relevant restructuring approval.

9, a copy of the housing property certificate, land use certificate, motor vehicle driving license and other documents.

10, taxpayers of gasoline and diesel consumption tax shall also provide:

(1) enterprise basic information table;

(2) Brief description of production equipment and process route;

(3) Names, product standards and uses of all oil products produced by the enterprise.

1 1. Foreign-invested enterprises also need to provide the original and photocopy of the establishment certificate approved by the commercial department. To sum up, a sole proprietorship enterprise needs to provide a capital verification report and articles of association when handling tax registration.

Legal basis:

Provisions on individual income tax of investors in sole proprietorship enterprises and partnership enterprises

Article 4

The total income of individual proprietorship enterprises and partnership enterprises (hereinafter referred to as enterprises) in each tax year, after deducting costs, expenses and losses, shall be regarded as the income of individual production and operation of investors. According to the taxable items of "income from production and operation of individual industrial and commercial households" in the individual income tax law, the five-level excess progressive tax rate of 5%-35% is applied to calculate and collect individual income tax.

The total income mentioned in the preceding paragraph refers to all kinds of income obtained by enterprises engaged in production and business operations and activities related to production and business operations, including commodity (product) sales income, business income, labor income, project price income, property rental or transfer income, interest income, other business income and non-business income.