Those registered as individual industrial and commercial households shall pay individual income tax, as follows:

Annual taxable income tax rate (%)

5. Not more than 30,000 yuan

From 30,000 yuan to 90,000 yuan 10.

More than 90 thousand yuan to 300 thousand yuan part of 20

More than 300 thousand yuan to 500 thousand yuan 30

Part of more than 500 thousand yuan 35

The monthly turnover does not exceed 65,438+million, and VAT is not paid;

The monthly turnover exceeds 654.38+million, but the annual turnover does not exceed 5 million. You can choose to be a small-scale taxpayer, and the value-added tax rate (strictly called the collection rate) is 3%;

If the annual business exceeds 5 million, it needs to be filed by general taxpayers. The value-added tax rate applicable to the health pavilion business is 6%. Although the tax rate is high, it can be deducted from the input, such as special invoices obtained from outsourcing equipment, appliances, rent, water and electricity.

2. If it is a normal company, the company does not need to pay a tax. If there are profits, you need to pay enterprise income tax. Small and micro enterprises apply the tax rate of 20%. No profits, no taxes.