Traditional Culture Encyclopedia - Photography and portraiture - Site tax rate for providing photography
Site tax rate for providing photography
If there is no driver, the tax rate of tangible movable property lease is 13%. The key is to see if your company's business scope can open such tax items. In addition, you can ask the tax administrator of your company if this is mixed sales. For mixed sales, you can charge 6% for accommodation service.
Corporate tax rate:
1, value-added tax: the general taxpayer's tax rate is (6%), and the small-scale taxpayer's tax rate is (3%) to 2021.12.31(1%).
2. Additional taxes: urban construction tax (7% in urban areas, 5% in county towns, others 1%) and education surcharge (3%); Additional local education (2%).
3. The cultural undertaking construction fee (3%) shall be collected together with the advertising service value-added tax and entertainment business tax.
4. If the stamp duty is a purchase and sale contract, the tax rate is three ten thousandths; If it is a processing contract, the tax rate is five ten thousandths; If it is a property lease contract, the tax rate is 1.
5. Personal income tax: withholding personal income tax on employees' wages and salaries at the tax rate of (3%-45%).
6. Corporate income tax: 25%.
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