Personal income tax is required for issuing personal training invoices, and the tax rate is as follows:

Corporate income tax is paid on training invoices of training institutions, and the statutory tax rate is 25%. Domestic enterprises and foreign-funded enterprises are the same. The number of high-tech enterprises that need to be supported by the state is 15%, that of small-scale low-profit enterprises is 20%, and that of non-resident enterprises is 20%.

Specific taxes and tax rates:

1. VAT (3% for small-scale taxpayers and 6% for general taxpayers)

2. Urban construction tax (VAT+business tax+consumption tax) * applicable tax rate, in which the applicable tax rate is 7% in the urban area where the taxpayer is located, 5% in counties, towns and large and medium-sized industrial and mining enterprises, and 1% in counties, towns and cities.

3. Additional tax on education expenses (VAT+business tax+consumption tax) *3%

4. Additional tax payable for local education (VAT+business tax+consumption tax) *2%

5, water conservancy construction fund (according to the sales revenue of 0. 1% extraction and payment)

6. Enterprise income tax (total profit *25%). The new income tax law stipulates that the statutory tax rate is 25%, which is the same for domestic and foreign-funded enterprises. The number of high-tech enterprises that need to be supported by the state is 15%, that of small-scale low-profit enterprises is 20%, and that of non-resident enterprises is 20%.

7. stamp duty? According to the purchase and sale amount of 0.3‰