How do self-employed persons fill in VAT tax returns?
Self-employed persons fill in the VAT tax return form as follows:
According to relevant regulations:
1. The national tax of individuals whose current operating income is less than 20,000 yuan is tax-free. Individuals have no right to issue VAT invoices and do not need to fill in VAT tax returns.
2. The general taxpayer of value-added tax must attach three schedules when handling the tax declaration, namely, the monthly report of invoice collection and storage, the detailed list of the use of value-added tax (special/ordinary) invoices, and the detailed list of value-added tax deduction (special invoices/purchase vouchers/transport invoice).
Therefore, the national tax of individuals whose current business income is below 20,000 is tax-free, and individuals have no right to issue VAT invoices and do not need to fill in VAT tax returns.
What is a self-employed person?
According to the relevant laws and regulations of our country, individual industrial and commercial households refer to families or individuals who engage in industrial and commercial operations within the scope permitted by law and in accordance with the law. In addition, individual industrial and commercial households can also choose their own names and carry out activities under their own names. Corresponding to the law, there are also rural contracted households, which generally refer to families or households engaged in commodity business as members of rural collective organizations within the scope permitted by law and in accordance with the provisions of the contract.
Are self-employed ordinary taxpayers or small-scale taxpayers?
Self-employed people are small-scale taxpayers.
First, small-scale taxpayers and individual industrial and commercial households are cross-related, with both connections and differences. There are individual industrial and commercial households among small-scale taxpayers, and there are small-scale taxpayers among individual industrial and commercial households.
Two, individual industrial and commercial households and small-scale taxpayers and ordinary taxpayers are cross-related, related and different. According to the corresponding conditions, individual industrial and commercial households can be small-scale taxpayers or ordinary taxpayers. The specific determination method was determined by the then tax bureau after tax registration.
How do self-employed people pay social security?
1, paid by the company:
Units and individuals pay the same fee according to the proportion of * * * *, and the individual pays 8% of the average salary of the individual in the previous year, 2% pays medical insurance, and 0.5- 1% pays unemployment insurance;
2. Individuals with flexible employment pay social insurance:
Pay in accordance with the prescribed payment base and proportion, and local regulations are different. Endowment insurance is generally paid at the rate of 18-28%, and medical insurance is generally paid at the rate of 6- 10% of the local average wage level in the previous year.
3. See if it is a local town household registration:
If you are a local urban resident, you can apply to the social security bureau where your household registration is located to pay endowment insurance and medical insurance at your own expense. Bring your ID card, household registration book, unemployment certificate, digital photo receipt and bank passbook to the local social security bureau.
Non-local urban household registration residents who have no work units cannot apply for social security payment locally, and can only pay social security through employers. Or find a unit to call and pay social security through the affiliated unit.