According to the spirit of "Administrative Measures for Regular Quota Collection of Individual Industrial and Commercial Households" in State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC), the applicable taxes and tax rates for regular quota collection are as follows: 1. According to the Provisional Regulations of People's Republic of China (PRC) on Value-added Tax, the collection rate of value-added tax for small-scale taxpayers since 2009 is 1. Value-added tax is calculated and paid according to the sales excluding tax, and the tax rate is 3%. Sales excluding tax = sales including tax ÷( 1+ collection rate) VAT payable = sales excluding tax ×3%. The list price of a commodity is 1030, and the sales excluding tax =1030 ÷ (1+3%) =1000 yuan. Value-added tax payable = 1000×3%=30 yuan value-added tax is levied by national tax, and the following taxes are levied by local tax: 2. Business tax is calculated and paid according to consulting business income, and the tax rate is 5%. 3. Urban maintenance and construction tax shall be calculated and paid according to the VAT amount+business tax amount and urban construction tax rate; (Urban construction tax rate: 7% for the city; 5% of counties and townships; Not in cities, counties and towns (1%). 4. The surcharge for education is calculated and paid at 3% of VAT+business tax. 5. Individual income tax is based on the income from the production and operation of individual industrial and commercial households, and the balance of the total income in each tax year after deducting costs, expenses and losses is taxable income. An excessive progressive tax rate of 5% to 35% is applicable. The self-employed generally adopt the method of attaching a sign, and the attaching rate is generally between 1%-3%, generally around 2%. Personal income tax payable = taxable sales × collection rate. As for how much tax you have to pay, it depends on the sales volume of your goods and the turnover of your consulting business. The State Administration of Taxation will conduct on-the-spot investigation, determine the quota, and send you a "Notice of Approved Quota". Its content is the five points I mentioned earlier, except to inform you of the approved sales volume and payment term. Source: Chiayi Tea