Legal analysis: the self-billing tax rate of general taxpayers in service industry is 6%, and the tax rate of small-scale taxpayers is 3%, providing transportation, postal services, basic telecommunications, construction, real estate leasing services, selling real estate and transferring land use rights. The tax rate of tangible movable property leasing service is 1 1%, and the tax rate of cross-border taxable behavior of units and individuals is 17%.

Legal basis: Article 3 of the Individual Income Tax Law of People's Republic of China (PRC), the tax rate of individual income tax:

(1) For comprehensive income, the excess progressive tax rate of 3% to 45% is applicable (the tax rate table is attached);

(2) For operating income, the excess progressive tax rate of 5% to 35% shall apply (the tax rate table is attached);

(3) Income from interest, dividends and bonuses, income from property leasing, income from property transfer and accidental income shall be subject to the proportional tax rate of 20%.

Twelfth measures for the implementation of the pilot reform of business tax to value-added tax:

(1) Providing tangible movable property leasing services at the tax rate of 17%.

(2) Providing transportation services and postal services at the tax rate of 1 1%.

(3) Providing modern services (except tangible movable property leasing services) at a tax rate of 6%.

(4) Taxable services stipulated by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China, with a tax rate of zero.