Approved levy+limited company individual
Tax Refund Incentive Voucher (1 minute ago)
Tax area in 2023
Preferential tax policies for self-employed households in 2022-2023
First, the policy of exempting self-employed individuals from value-added tax in 2022-2023
Self-employed people are generally ordinary taxpayers, so they can enjoy the preferential policies of ordinary taxpayers. From April 1 day to February 3 1 day, 2022, small-scale taxpayers will be exempted from value-added tax at a rate of 3%; The previous tax exemption policy still applies to enterprises with a tax rate of 5%, as follows:
The business tax rate is 3%;
From April this year to the end of the year, more than 5 million VAT exemptions need to be converted into general taxpayers)
The business tax rate is 5%;
Not exceeding 654.38+500,000 pounds per month (not exceeding 450,000 pounds per quarter)
From 65438+ in 2022 10 to 65438+ in 2024 10 to 365438+ in February 2024, the people's governments of autonomous regions and municipalities directly under the central government can reduce or exempt individual tax resources, urban maintenance and construction tax, real estate tax, urban land use tax and stamp duty within the tax rate of 50% (excluding stamp duty on securities transactions)
Self-employed individuals who enjoy additional preferential policies for local education such as resource tax, urban maintenance and construction tax, real estate tax, urban land use tax, stamp duty, farmland occupation tax and education surcharge according to law can enjoy preferential policies in superposition.
By the end of 2025, preferential tax policies: No.22 Notice on Further Supporting and Promoting Entrepreneurship and Employment of Key Groups [20 19], and the supplementary documents are delayed until the end of 2025, which can be traced back. To put it bluntly, if the company has poor households employed, they can enjoy 650 yuan/person/month tax deduction on the basis of social security (which is very beneficial to labor-intensive companies, more than the poor).
The Latest Tax Policies for Self-employed Persons in 2022-2023
One. affirmative acknowledgement
The preferential tax policies for self-employed individuals in 2022 are as follows:
1. General taxpayers whose monthly turnover is less than 1.5 million (450,000 in a quarter) are exempt from VAT.
2. The average taxpayer's monthly sales are less than 6.5438+million (300,000 in a quarter), and at the same time, it is exempt from value-added tax and income tax.
3. General taxpayers and individual business income will be levied by half.
4. The general taxpayer's value-added tax is temporarily levied at 1%, and the additional tax is halved.
Two. analyse
Self-employed refers to a natural person or family engaged in industrial and commercial activities within the scope permitted and approved by law. Self-employed persons applying for self-employment should be natural persons with working ability over 16 years old. For families applying for self-employment, the individual who is the head of the household should have the ability to operate, while other family members may not have the ability to operate. Individual operators enjoy legal property rights, including the possession, use and various debts of all their legal property according to laws and contracts.
3. What is the tax rate of individual industrial and commercial households?
1. 3% VAT is paid for selling products and 5% VAT is paid for providing services.
2. At the same time, pay urban construction tax and education surcharge according to the sum of value-added tax and value-added tax.
About taxes.
4. If the monthly income is less than 5,000 yuan, the value-added tax, urban construction tax and education surcharge shall be exempted or added.
Four. abstract
Self-employed individuals are small and low-profit enterprises, and they mainly need to pay value-added tax and personal income tax. Because of the uniqueness of self-employed, if they pay taxes according to the tax standards of large enterprises, they will inevitably be unbearable. China has formulated preferential tax policies, which can reduce the tax revenue of individual operators and better promote development.
New tax policy for self-employed households in 2022-2023;
1. Labor services provided by individuals with disabilities to the society may be exempted from value-added tax upon approval;
2 disabled elderly and martyrs engaged in individual production. With the approval of the local tax bureaus of counties and cities, the personal income tax on business income and labor remuneration is reduced by 50%-90%;
3. Individual operators who have suffered heavy losses due to serious natural disasters can be given appropriate personal income tax relief and care within 1-3 years after being identified by the local taxation bureaus of counties and cities;
4. Individual industrial and commercial operation of laid-off workers from state-owned enterprises. With the approval of the local tax authorities, the cottage industry can be exempted from personal income tax for one year. Laid-off workers of urban collective enterprises can be implemented by analogy. "
What are the tax advantages of the self-employed in 2022-2023?
Self-employed individuals belong to small and low-profit enterprises, and they mainly need to pay value-added tax and personal income tax. Due to the uniqueness of the self-employed, it is inevitable that the self-employed will pay taxes according to the tax standards of large enterprises. China has formulated preferential tax policies, which can reduce the tax revenue of individual operators and better promote development. "
The difference between self-employed and registered companies
The difference between a self-employed company and a registered company is as follows:
First, the advantages and disadvantages of individual operators
Self-employed individuals apply for registration with simple procedures, low cost and relatively flexible operation. The disadvantage is that the reputation and popularity are lower than that of the company, and it is impossible to sign a contract in the name of a self-employed business license.
2. The difference between a limited liability company and individual operators
1. Self-employed individuals do not enjoy preferential policies, have no business risks and do not need accounting. Limited companies need to conduct accounting and tax returns every month to enjoy preferential tax policies.
2. Self-employed individuals are not allowed to apply for VAT invoices with the tax rate of 17%, but only ordinary taxpayers (3%). Limited company can apply for 17% general taxpayer VAT invoice.
3. Different legal responsibilities
If the self-employed lose their capital, you must be responsible for all debts. If a limited liability company loses money, it may apply to the court for bankruptcy protection. When registering a company, you have a registered capital of 500,000 yuan, but you owe others 2 million yuan, and you only need to pay 500,000 yuan. It is protected by law and others can't accept you.
4. Different tax payment and calculation methods
Self-employed people are usually tax authorities who estimate your sales according to the position and scale of employees and then pay taxes. No matter what their income is in the current month, whether they have income or not, they should pay taxes at a fixed rate.
Limited liability companies generally require companies to improve their accounting, and they need accounts. Taxes are also paid according to the income declared by the company itself. If there is income to pay, there is no non-payment.
The income of self-employed or sole proprietorship only pays personal income tax; The operating income of a limited liability company should not only pay enterprise income tax, but also pay personal income tax.
Self-employed or individual proprietorship tax is generally levied at a fixed rate; A limited liability company pays taxes according to invoices, and generally adopts approved collection or accounting collection in the operating income stage.
5. Self-employed individuals do not need articles of association when registering, but limited liability companies need articles of association when registering.
How can the self-employed be legal?
1. Pay salary
(1) salary
The company transfers the salary to the employee's personal card through Gong Hu every month, and pays personal income tax at the seven-level progressive tax rate of 3%~45%. Shareholders can also receive monthly wages in the company.
② Year-end bonus
As of June 65438+February 3, 20231,the one-time bonus for the whole year may not be included in the comprehensive income, and the personal income tax may be calculated independently, and the year-end bonus policy may be reasonably utilized and the tax may be appropriately reduced.
2. Invoice reimbursement
If the petty cash is transferred to the personal account, the petty expenses below 500 yuan do not need invoices, but they can be reimbursed with receipts, while the expenses above 500 yuan are actually reimbursed according to invoices.
3. Selling private cars to companies
When the boss sells the car to the company at a price lower than the original price, both parties only need to pay stamp duty of five ten thousandths, and there is no need to pay personal income tax.
4. Divide the after-tax profits to shareholders.
The company pays the after-tax profits of the company account to individual shareholders in the form of dividends, and collects and pays 20% interest, dividends and dividend income tax.
Access to credit
Can be divided into two situations:
1. Shareholders borrow money from the company according to business needs, indicate the loan, and return the money to shareholders after the company makes money;
2. Individuals need to borrow money from the company according to the capital week. After returning to the company on June 65438+February 3 1 every year, you can borrow money from the company again according to the actual situation. "