1. The tax rates of sole proprietorship enterprises are as follows:

(1) The annual tax rate of not more than 36,000 yuan is 3%;

(2) The partial tax rate of more than 36,000 yuan to144,000 yuan is10%;

(3) The tax rate for the part exceeding RMB144,000 yuan to 300,000 yuan is 20%;

(4) The tax rate for parts exceeding 300,000 to 420,000 is 25%;

(5) The tax rate for parts exceeding 420,000 to 660,000 yuan is 30%;

(6) The tax rate for parts exceeding 660,000 to 960,000 yuan is 35%;

(7) The tax rate above 960,000 yuan is 45%.

2. Legal basis: Article 11 of People's Republic of China (PRC) Individual Income Tax Law.

When individual residents obtain comprehensive income, they shall pay individual income tax on an annual basis; If there is a withholding agent, the withholding agent shall withhold the advance tax on a monthly basis or every time; If settlement is needed, it shall be settled within March 1 day to June 30th of the following year. The withholding measures shall be formulated by the competent tax authorities of the State Council.

Where individual residents provide withholding agents with special additional deduction information, the withholding agent shall deduct the tax withheld and remitted in accordance with the regulations at the time of monthly withholding, and shall not refuse.

If a non-resident individual has a withholding agent for income from wages and salaries, remuneration for labor services, remuneration for manuscripts and royalties, the withholding agent shall withhold and pay the tax on a monthly basis or every time, without making final settlement.

2. What is the tax declaration process of individual income tax?

1, get the declaration form. Taxpayers go to the tax service hall to declare tax payment window to receive 2 individual income tax returns and fill them out; Chain liquid

2. Apply for declaration. Taxpayers hold the handling materials to the tax service hall to declare the tax payment window;

3. Pay taxes. If no tax is declared in the current period, after examination and approval by the tax authorities, if the information provided by the taxpayer is complete, the content is accurate, the procedures are complete, there is no violation, and the conditions are met, the settlement will be made on the spot, and a copy will be returned to the shed celery taxpayer. Taxpayers are required to pay taxes when reporting taxes in the current period, and the tax authorities will issue tax payment vouchers after confirming the payment of taxes.