The main taxes involved by self-employed individuals within the scope of national tax collection and management are: value-added tax and consumption tax.
The business scope of value-added tax includes: the corresponding business scope mainly includes: production, processing, repair, replacement, wholesale, retail, transportation, postal services, telecommunications services and some modern services.
The business scope of consumption tax includes: individual industrial and commercial households whose business scope involves the production, entrusted processing and import of consumer goods within the territory of the People's Republic of China. Including cigarettes, wine, high-grade cosmetics, precious jewelry and jade, firecrackers and fireworks, refined oil, motorcycles, cars, golf balls and equipment, high-grade watches, yachts, wooden disposable chopsticks, solid wood floors, batteries and paints.
The main taxes involved by self-employed individuals in the scope of local tax collection and management are: income from personal production and operation, value-added tax plus tax.
Income from individual production and operation, although called "personal income tax", is similar to "enterprise income tax", but self-employed individuals do not belong to enterprises, so it is counted in the category of "personal income tax", which is the main tax to be declared as self-employed individuals.
Value-added tax is attached. Generally speaking, if you fail to reach the threshold when you declare value-added tax in the national tax, this attached tax will be directly exempted. In addition, if the self-employed person still employs employees, it is necessary to help the employees withhold and pay personal income tax.
Then let's talk about the ways of tax collection: approved collection and audit collection.
If your accounting books are not perfect, and the income does not need to be calculated by deducting various expenses from income, then you can choose to approve the collection.
If your accounting books are relatively sound, and can accurately calculate the taxpayer's tax payable, which is calculated by subtracting the corresponding cost from the total income, you can choose the way of audit collection.
If your registered capital is less than 1 00000 yuan and your monthly turnover is around100000 yuan, you don't need to set up an account book.
But if it's a little higher, it's necessary to set up an account book ... So, for self-employed people whose registered capital is less than100000, it's undoubtedly a pleasure to hear this news.
However, not setting up an account book does not mean not paying taxes! Do remember this! !
For the self-employed who choose to collect the audit, it is necessary to set up an account book! ! How else can we audit the accounts? You're right. But in this case, you can't ask an accountant to do the accounts alone. At this time, you need to find a formal agency bookkeeping company to do the bookkeeping and tax returns on your behalf.
Then you say, after I do these things well, how will the industry and commerce and tax bureau conduct spot checks and inspections?
Every year, the industrial and commercial bureau and the tax bureau will inspect all commercial entities, including self-employed individuals and major companies.
But the way of inspection is random. Randomness is random, but it is not good to take chances. ....
Because, the proportion of spot checks on self-employed individuals is quite large, many self-employed individuals don't know that they need the annual report, or because they didn't keep accounts before, they just fill in the data, and it is impossible to buy off the special managers of the tax bureau beforehand, and you can't know which region they are located in to check, so many self-employed individuals are listed in the "business exception list". There are still many self-employed people who think that they don't have to file tax returns, they don't file tax returns for a long time, or they are included in the "key monitoring", and they may even become "abnormal households" and "D-level taxpayers"?