VAT (excluding tax sales *3%), city maintenance construction tax (VAT *7%), education surcharge (VAT *5%), local education surcharge (VAT * 1%). Natural persons (excluding compatriots from Hongkong, Macau and Taiwan Province and foreigners) must also collect personal income tax (excluding tax sales * 1%) when issuing invoices.

From 20 15 year 1 month 1 day to 20 17 year1February 3 1 day, if the quarterly sales do not exceed 90,000 yuan (including 90,000 yuan), the education surcharge and local education surcharge shall be exempted. When the cumulative invoiced sales in the current quarter exceeds 90,000 yuan, the payable education surcharge and local education surcharge will be levied at one time.

Taxation refers to a normative form in which the state participates in the distribution of social products and obtains financial revenue by force and free of charge in order to provide public products to the society and meet the needs of the society. Taxation is a very important policy tool. Moreover, because taxes affect our lives in many ways.

Taxation is the most important form and source of revenue for the state (government) public finance. The essence of taxation is a special distribution relationship formed by the state to meet the needs of the public, relying on the power of the public, participating in the distribution of national income in accordance with the standards and procedures stipulated by law, and forcibly obtaining fiscal revenue. It embodies a specific distribution relationship between the state and taxpayers in the distribution of benefits of collection and tax payment under a certain social system. Marx pointed out: 1. "Taxation is the economic foundation of government agencies, not anything else." 2. "The economic embodiment of the country's existence is to donate taxes". Engels pointed out: "In order to maintain this kind of public power, citizens need to pay fees-taxes.

(Reference Baidu Encyclopedia Tax)