Small-scale taxpayers and individual industrial and commercial households issue invoices tax-free at the rate of 3%. If the income excluding tax is less than 90,000 yuan per quarter, the excess will be paid in full. If the business tax is lower than the threshold, the urban maintenance and construction tax, education surcharge and other additional taxes shall be reduced or exempted. If the monthly income is less than 5,000 yuan, it shall be exempted from value-added tax or business tax, as well as urban construction tax and education surcharge. If the business site is owned by itself, it involves property tax and land use tax. If it is a lease, it will involve stamp duty.

Specific provisions for small-scale taxpayers to pay taxes are as follows:

1, tax payment cycle: the tax payment cycle of small-scale taxpayers is quarterly, that is, tax returns are made at the end of each quarter;

2. Tax declaration: Small-scale taxpayers need to make tax declaration and pay the tax payable in the way specified by the tax bureau in each tax period. Tax declaration includes filling in the tax declaration form and submitting relevant tax information, and paying the tax payable at the same time. The deadline for tax declaration is generally 15 at the beginning of the next tax payment, for example, the deadline for tax declaration in the first quarter is15 in April;

3. Tax rate and tax amount: the tax rate applicable to small-scale taxpayers is 3%, and taxpayers need to calculate the taxable amount according to the sales of taxable items, and then calculate the tax amount according to the tax rate of 3%;

4. Tax declaration: Small-scale taxpayers need to fill in the VAT tax declaration form. Forms include sales, procurement, tax calculation, tax reduction and exemption, etc.

5. Supervision of tax authorities: Small-scale taxpayers need to declare and pay taxes in time according to regulations. The tax authorities will supervise taxpayers' tax declaration and payment. If an illegal act is found, the taxpayer may be given administrative punishment, and the taxpayer shall be required to pay the corresponding late payment fee and fine.

To sum up, there may be different tax rates and tax declaration requirements for some specific goods and services, such as vehicle sales, real estate transactions, financial insurance, catering services and other industries. Taxpayers are advised to inquire about local tax policies and specific requirements before paying taxes, so as to declare and pay taxes according to regulations.

Legal basis:

"People's Republic of China (PRC) tax collection and management law" sixty-second.

Taxpayers fail to file tax returns and submit tax information within the prescribed time limit, or withholding agents fail to submit tax withholding and collecting reports and relevant materials to the tax authorities within the prescribed time limit, and the tax authorities shall order them to make corrections within a time limit and may impose a fine of less than 2,000 yuan; If the circumstances are serious, a fine of not less than two thousand yuan but not more than ten thousand yuan may be imposed.