Group 1: Real Estate Taxation - Small-scale taxpayers renting out real estate (excluding personal housing) should calculate the tax payable at a rate of 5% [3] - Real estate development enterprises classified as small-scale taxpayers selling self-developed real estate projects are taxed at a rate of 5% [4] - Small-scale taxpayers renting out self-developed real estate projects are taxed at a rate of 5% [5] Group 2: Labor Dispatch Services - Small-scale taxpayers providing labor dispatch services can choose to calculate tax based on the difference, deducting wages, benefits, and social insurance from the total amount received, and apply a simplified tax method at a rate of 5% [5][6] - Taxpayers providing security services are subject to the same tax policies as labor dispatch services [5] Group 3: Armed Security Services - Taxpayers providing armed security services are taxed similarly to security protection services [6] Group 4: Housing Rental Taxation - For small-scale taxpayers renting out housing, the tax rate is reduced from 5% to 1.5% for individual business owners and other individuals [8] - The calculation formula for taxable amount is: Taxable Amount = Total Sales Amount / (1 + 5%), Tax Payable = Taxable Amount x 1.5% [8] Group 5: Sale of Used Fixed Assets - Small-scale taxpayers selling used fixed assets are subject to a reduced tax rate of 2% [8][9] - The calculation formula for taxable amount is: Taxable Amount = Total Sales Amount / (1 + 3%), Tax Payable = Taxable Amount x 2% [9]