(个体工商户的生产、经营所得和对企事业单位的承包经营、承租经营所得适用 )级数全月应纳税所得税税率 (% )1不超过 50 0 0元的 52超过 50 0 0元至 1 0 0 0 0元的部分 1 03超过 1 0 0 0 0元至 30 0 0 0元的部分 2 04超过 30 0 0 0元至 50 0 0 0元的部分 305超过 50 0 0 0元的 (Applicable to the production and business income of individual industrial and commercial households and the income derived from the contractual and contractual management of enterprises and public institutions and the leasehold operating income) Total taxable income tax rate for the whole month (%) 1 52 Not exceeding 500 yuan 52 Over 50 0 yuan to 1 0 0 0 0 Part of the part 1 03 More than 1 0 0 0 0 Yuan to 30 0 0 0 Part 2 04 Over 30 0 0 0 Yuan to 50 0 0 0 Part 305 More than 50 0 0 Yuan