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问题	个人卖砂石如何开票 -法律知识
释义	法律分析：你好，个人销售沙石到税务局代开发票增值税率是1%，城建税7%，5%，1%，教育费附加3%，地方教育附加2% ，个税是核定的，一般按1%左右。法律依据：《中华人民共和国增值税暂行条例》第一条在中华人民共和国境内销售货物或者加工、修理修配劳务（以下简称劳务），销售服务、无形资产、不动产以及进口货物的单位和个人，为增值税的纳税人，应当依照本条例缴纳增值税
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