Value-added tax (excluding tax sales *3%), urban maintenance and construction tax (value-added tax *7%), education surcharge (value-added tax *3%) and local education surcharge (value-added tax *2%). Individual income tax (excluding sales tax * 1.5%) is also levied on invoices issued by natural persons (excluding compatriots from Hong Kong, Macao and Taiwan and foreigners).

20 15 1 10 to 20171231February, if the quarterly sales do not exceed 90,000 yuan (including 90,000 yuan), the education surcharge and local education surcharge shall be exempted. When the cumulative invoiced sales in the current quarter exceeds 90,000 yuan, the payable education surcharge and local education surcharge will be levied at one time.