Mobile phone repair falls within the scope of VAT.

1. Value-added tax is calculated and paid based on sales volume at a rate of 3%. --National tax collection.

Land tax levies the following taxes and fees.

2. The urban maintenance and construction tax is calculated and paid based on the value-added tax at a rate of 7%. (Applicable tax rate: If the taxpayer is located in an urban area, the tax rate is 7%; if the taxpayer is located in a county or town, the tax rate is 7%. The tax rate is 5%; if the taxpayer's location is not in a city, county or town, the tax rate is 1%;

3. The education surcharge is calculated and paid based on the value-added tax at a levy rate of 3%;

4. For personal income tax, the excess progressive tax rate of 5% to 35% is applied to the total income of individual industrial and commercial households after deducting costs, expenses and losses in each tax year. /p>

For personal income tax, a surcharge is generally adopted. The surcharge rate is generally between 1% and 5% nationwide, and is generally around 2%.

It is payable by individuals. Income tax = sales * levy rate.

As for how much tax you have to pay, it depends on how much your turnover (or sales) is determined by the tax authorities. Generally, the competent tax bureau will conduct an on-site investigation to determine. Quota, and issue a "Quota Approval Notice" to you. In addition to informing you of the approved turnover (or sales), the other content is the 4 points I mentioned earlier.

According to the provisions of the "Interim Regulations of the People's Republic of China on Value-Added Tax" and its implementation rules: monthly sales of value-added tax taxpayers do not exceed 2,000-5,000 yuan and do not reach the threshold, which shall be determined by the people's governments of each province, autonomous region, and municipality directly under the Central Government , and as far as I know, the tax threshold is generally set at 5,000 yuan across the country. If the threshold is not reached, no tax will be charged. If your turnover exceeds the threshold, the tax will be fully taxed.

(Sales) shall not exceed 5,000 yuan per month. When the tax authority determines the quota, you must provide evidence that is sufficient to explain the true situation of its production and operation. Only then will the tax authorities possibly determine your quota as having not reached the limit in accordance with the verification procedures. For households that have not reached the threshold, the tax authorities will send you a "Notice of Not Reaching the Threshold" in writing. If the local tax authority does not issue a "Notice of Not Reaching the Threshold". If so, even if you do not reach 5,000 yuan, you still have to pay taxes according to the content of the "Notice of Approval of Fixed Amount" from the tax authority. This is very important.