6.75% includes business tax, urban construction tax, education surcharge, stamp duty and personal income tax! Business tax is 5%, urban construction tax and education fee plus local education fee plus 5%*(5%+3%+ 1%)=0. 45%, stamp duty 0. 05%, the comprehensive rate of individual income tax is 1. 25%, total 5%+0. 45%+0。 05%+ 1。 25%=6。 The personal income tax rate of 75% is 20%, and the comprehensive collection rate is 1. 25%, which involves a tax term called taxable income, that is, personal income tax = taxable income * tax rate,

Taxable income = income-expense deduction. In other words, personal income tax cannot be simply multiplied by the income tax rate. Due to the complexity of expense deduction, the comprehensive levy rate is usually adopted.