Legal subjectivity:

After applying for a business license, you must pay business income tax in accordance with the law. There are three tax systems for self-employed businesses to pay taxes: taxes collected through audit; regular fixed-amount collection; and approved collection. Taxation by individual industrial and commercial households means that individual industrial and commercial households should correctly establish account books and conduct accurate accounting in accordance with the regulations of the tax department. For individual industrial and commercial households with complete reconciliation documents and accurate accounting, the tax department will conduct audits and levy taxes on their accounts; for individual industrial and commercial households with small production and operation scales that do not have the ability to establish accounts, the tax department will levy regular fixed-amount taxes; those with certain For individual industrial and commercial households under certain circumstances, the tax department has the right to determine the amount of tax payable and implement assessment and collection. The law is objective:

Article 2 of the "Interim Regulations on Value-Added Tax" stipulates that the value-added tax rate is: (1) The taxpayer sells goods, services, tangible movable property leasing services or imported goods, except for items 2 and 1 of this article. Except for other provisions in items 4 and 5, the tax rate is 17%. (2) When taxpayers sell transportation, postal services, basic telecommunications, construction, and real estate leasing services, sell real estate, transfer land use rights, and sell or import the following goods, the tax rate is 11%: 1. Grain and other agricultural products, edible vegetable oil, and edible salt ; 2. Tap water, heating, air conditioning, hot water, coal gas, liquefied petroleum gas, natural gas, dimethyl ether, biogas, and coal products for residential use; 3. Books, newspapers, magazines, audio-visual products, and electronic publications; 4. Feed, Chemical fertilizers, pesticides, agricultural machinery, agricultural films; 5. Other goods specified by the State Council. (3) When taxpayers sell services and intangible assets, the tax rate is 6%, except as otherwise provided for in Items 1, 2 and 5 of this article. (4) The tax rate for taxpayers exporting goods is zero; however, unless otherwise specified by the State Council. (5) The tax rate for cross-border sales of services and intangible assets within the scope prescribed by the State Council by domestic entities and individuals is zero. Adjustments to tax rates shall be determined by the State Council.