2. Urban construction tax and education surcharge: At the same time, urban construction tax and education surcharge shall be paid according to the sum of paid value-added tax and business tax;
3. Personal income tax: pay about 2% personal income tax;
4. Exemption: If the monthly income is less than 5,000 yuan, the self-employed will enjoy the treatment of exemption from value-added tax or business tax, urban construction tax and education fee;
Legal basis: Law of the People's Republic of China on the Administration of Tax Collection
Article 1 This Law is formulated with a view to strengthening the administration of tax collection, standardizing tax collection and payment, safeguarding the state's tax revenue, protecting the legitimate rights and interests of taxpayers and promoting economic and social development.
Article 2 This Law shall apply to the collection and management of all kinds of taxes collected by tax authorities according to law.
Article 3 The levying and ceasing of taxes, as well as the reduction, exemption, refund and supplementary payment of taxes, shall be implemented in accordance with the provisions of the law; Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council.
No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions that are inconsistent with tax laws and administrative regulations without authorization.
Article 4 Units and individuals who are obligated to pay taxes according to laws and administrative regulations are taxpayers.
Units and individuals who have the obligation to withhold and remit taxes as stipulated by laws and administrative regulations are withholding agents. Taxpayers and withholding agents must pay taxes, withhold taxes and collect taxes in accordance with the provisions of laws and administrative regulations.
Measures for individual income tax calculation of individual industrial and commercial households
Article 7 The taxable income shall be the total income of individual industrial and commercial households in each tax year, after deducting costs, expenses, taxes, losses, other expenses and the losses of previous years allowed to be made up.
Article 14 The expenditures incurred by individual industrial and commercial households shall be distinguished between revenue expenditures and capital expenditures. Income expenditure is directly deducted in the current period; Capital expenditure shall be deducted by stages or included in the cost of relevant assets, and shall not be deducted directly in the current period.