1, the personal income tax rate of business income is generally 5% to 35%, and the excessive progressive tax rate is applicable;

2. The approved taxable income rate of a sole proprietorship enterprise is 10%.

The approved collection rate means that enterprise income tax can be collected by means of approved collection if there is no account book or if there is no account book in accordance with tax laws and regulations. According to the provisions of Article 11 of the Individual Income Tax Law of the People's Republic of China, individual income tax shall be calculated on an annual basis when individual residents obtain comprehensive income. If there is a withholding agent, the withholding agent shall withhold the advance tax on a monthly basis or every time; If it is necessary to settle accounts, it shall be settled within March 1st to June 30th of the following year. The withholding and prepayment measures shall be formulated by the competent tax authorities of the State Council.

Where individual residents provide special additional deduction information to withholding agents, withholding agents shall deduct the withholding tax in accordance with the provisions when withholding it monthly, and shall not refuse.

legal ground

Article 11 of the Individual Income Tax Law of the People's Republic of China * * * Individual income tax shall be calculated on an annual basis when individual residents obtain comprehensive income; If there is a withholding agent, the withholding agent shall withhold the advance tax on a monthly basis or every time; If it is necessary to settle accounts, it shall be settled within March 1st to June 30th of the following year. The withholding and prepayment measures shall be formulated by the competent tax authorities of the State Council. Where individual residents provide special additional deduction information to withholding agents, withholding agents shall deduct the withholding tax in accordance with the provisions when withholding it monthly, and shall not refuse. If a non-resident individual has a withholding agent for income from wages and salaries, income from remuneration for labor services, income from remuneration for manuscripts and royalties, the withholding agent shall withhold and pay taxes on a monthly basis or every time without making final settlement.