When the tax authorities issue 3% labor service invoices for natural persons, in addition to paying value-added tax and additional tax, they also need to pay personal income tax in advance, and the standard is 65438+ 0.5% of the tax-free amount of value-added tax invoices.

The comprehensive tax point for individuals to invoice on behalf of the IRS is about 4.7%. The specific taxes and tax rates are as follows:

1, value-added tax (the tax rate for small-scale taxpayers is 3%,)

2. Urban construction tax: (value-added tax+consumption tax) tax amount * applicable tax rate, in which the applicable tax rate means that the tax rate of the urban area where the taxpayer is located is 7%, the tax rate of counties, towns, large and medium-sized industrial and mining enterprises leaving counties and towns is 5%, and the tax rate of cities, counties and towns is 1%.

3. Education surcharge: (VAT+consumption tax) tax *3%

4. Local education surcharge: (VAT+consumption tax) tax amount * 1%

5, water conservancy construction fund (according to the sales revenue of 0. 1% extraction and payment)

6. Enterprise income tax: (total profit *25%) The new income tax law stipulates that the statutory tax rate is 25%, domestic-funded enterprises are the same as foreign-funded enterprises, and the high-tech enterprises that the state needs to support mainly are 15%, small-scale low-profit enterprises are 20%, and non-resident enterprises are 20%. Or the personal income tax rate is 1%-2%, which varies slightly from place to place.

7. Stamp duty: 0.3‰ of the transaction amount.