1, sole proprietorship enterprises (small-scale) apply for approval of the collection policy. Value-added tax is 1 point or 3 points, and additional tax is 0.06% or 0.18%; The individual income tax service industry is approved to have an industry profit rate of 10%, and then the income tax rate is approved to be 0.5%-2.1%according to the five-level progressive system; Comprehensive tax rate of 3 points or 5 points,
2, the policy of natural person generation. You don't need to set up a company, you can directly apply to the tax bureau in the name of a natural person, pay the tax once and issue a tax payment certificate. According to different places, the tax burden enjoyed by natural persons is different. The highest tax rate is 3%, and only the tax of150,000 is required for the invoiced amount of 5 million;
3. Limited companies (general taxpayers) enjoy the tax reward return policy. Settle in the park, set up a general taxpayer limited company, and enjoy the reward return of value-added tax and enterprise income tax in the retained part of local finance. Step-by-step reward return, the greater the tax payment volume of enterprises, the higher the reward return ratio, without the need for enterprise entities to settle in the park, enterprises can enjoy the policy only by leaving taxes in the park. Limited company policy for the industry almost unlimited, welcome all kinds of enterprises to settle in.
Enterprise Income Tax Law of the People's Republic of China
Article 26
The following income of an enterprise is tax-free income:
(1) debt interest's income;
(two) dividends, bonuses and other equity investment income between qualified resident enterprises;
(3) Non-resident enterprises that set up institutions and places in China obtain dividends, bonuses and other equity investment income that are actually related to the institutions and places from resident enterprises;
(4) Income of qualified non-profit organizations.