小规模纳税人最新最全征收率来啦！

Group 1 - The core viewpoint of the article discusses the tax policies related to small-scale taxpayers in various sectors, particularly focusing on real estate and service industries [4][6][11]. - Small-scale taxpayers renting out real estate (excluding personal housing) are subject to a 5% tax rate [2][5]. - Real estate development enterprises that are small-scale taxpayers must also calculate their tax at a 5% rate when selling or renting out self-developed properties [4][6]. Group 2 - For labor dispatch services, small-scale taxpayers can choose to calculate tax based on the difference method, deducting wages and benefits paid to employees from the total revenue, and then applying a 5% tax rate [7][8]. - Security services provided by taxpayers are taxed similarly to labor dispatch services [9]. - Armed guarding and escort services are taxed under the same regulations as security services [9]. Group 3 - Small-scale taxpayers renting out personal housing are subject to a reduced tax rate of 1.5% instead of the standard 5% [11][12]. - The calculation for tax on personal housing rentals involves determining the taxable amount based on the gross rental income [11]. - Tax policies for selling used fixed assets by small-scale taxpayers allow for a reduced tax rate of 2% [12].