Is individual income tax included in the fixed tax payment of individual businesses?
 If it is a service industry, the main type of tax is business tax, which shall be collected according to the tax verification method: (only local taxes shall be paid, but not national taxes) First, the main tax shall be collected through audit: 5% of the business tax shall be paid according to the income. 2. Additional taxes (1) Urban construction tax shall be paid at 7% of the paid business tax (5% for counties and towns, and 1% for townships); (2) Education surcharges shall be paid at 3% of the paid business tax; (3) Local education surcharges shall be paid at 2% of the paid business tax; 3. Pay individual income tax according to business income (the applicable tax rate is compared with the individual income tax rate table). Second, the tax authorities that verify the collection generally implement the regular quota method for individual businesses, that is, they will verify the amount of tax you should pay in a month according to the region, location, area, equipment, etc. If the amount of the invoice issued is less than the quota, the tax shall be paid according to the quota; if the amount of the invoice issued exceeds the quota, the excess part shall be paid in accordance with the provisions. If the monthly income is less than 20000 yuan, business tax, urban construction tax and education surcharges will be exempted. If it is a business or processing industry, the main tax is 3% of VAT, which shall be collected according to the tax verification method: first, the main tax is 3% of VAT based on income. (National tax) 2. Additional tax (local tax) (1) Urban construction tax is 7% of the VAT paid (5% for counties and towns, 1% for townships); (2) Education surcharges shall be paid at 3% of the VAT paid; (3) Local education surcharges shall be paid at 2% of the VAT paid; 3. Pay individual income tax according to business income (the applicable tax rate is compared with the individual income tax rate table) (pay local tax). Second, the tax authorities that verify the collection generally implement the regular quota method for individual businesses, that is, they will verify the amount of tax payable for one month according to the region, location, area, equipment, etc. If the amount of the invoice issued is less than the quota, the tax shall be paid according to the quota; if the amount of the invoice issued exceeds the quota, the excess part shall be paid in accordance with the provisions. If the monthly income is less than 20000 yuan, VAT, urban construction tax and education surcharges will be exempted.