1. Payer's payment certificate
2. A copy of the payer's tax registration (if the payer is a company) or a copy of the payer's ID card (if the payer is an individual).
3. Copy of payee's ID card
4. Purchase and sale agreement or contract
5, billing application form (provided by the tax bureau)
2. 1, business tax is 3% (construction) and 5% (service)
2. VAT is 4% (business) and 6% (processing and repair).
Personal income tax is about 2%
Supplementary answer: In addition to the 5% business tax, you have to pay personal income tax (with levy).