How do small-scale taxpayers pay taxes for photography and filming?

VAT is paid at a levy rate of 3%. Photography services provided by photo studios are part of the daily service industry for residents. The applicable tax rate is 6%. If they are small-scale taxpayers, they must pay value-added tax at a levy rate of 3%. Taxpayers, also known as taxpayers and tax subjects, are units and individuals directly responsible for tax obligations stipulated in the tax law.