30 thousand is the threshold, that is, less than 30 thousand (inclusive) is tax-free, and then tax will be levied. Self-employed individuals are small-scale taxpayers with a tax rate of 3%. For example, if your sales this month reach 40,000 yuan, you have to pay 40,000× 3% =1.200 yuan's value-added tax to the national tax.
Strictly speaking, we have to pay1200×15% =180 yuan (* * * five taxes together) to the local tax, but in many places, due to sufficient tax sources, the local tax implementation is not in place. Of course, the said RMB 30,000 and RMB 40,000 are based on the invoiced amount of the current month.
Two, self-employed tax standards are as follows:
1, 3% VAT is paid for goods sold and 5% business tax is paid for services provided.
2. At the same time, pay urban construction tax and education surcharge according to the sum of paid value-added tax and business tax.
3. There is about 2% personal income tax.
4. If the monthly income is less than 5,000 yuan, it shall be exempted from value-added tax or business tax, as well as urban construction tax and education surcharge.
Extended data:
Value-added tax is simply levied on small-scale taxpayers, and the tax rate applicable to small-scale taxpayers is called the levy rate.
Considering that small-scale taxpayers have small business scale and imperfect accounting, it is difficult to calculate the tax amount according to the value-added tax rate and use the special value-added tax to deduct the input tax amount, so it is suggested to implement the method of calculating the tax amount according to the sales volume and the collection rate. Since July 20 14, 1 year, the rate of small-scale taxpayers' VAT collection has been adjusted to 3%.
Small-scale taxpayers (except other individuals) who sell their used fixed assets are subject to VAT at a reduced rate of 2%. Only ordinary invoices can be issued, and the tax authorities may not issue special invoices for value-added tax.
The tax payment period of VAT is 1 day, 3 days, 5 days, 1 day, 15 days, 1 month or1quarter respectively. The specific tax payment period of taxpayers shall be determined by the competent tax authorities according to the tax payable of taxpayers; If the tax cannot be paid within a fixed time limit, the tax can be paid on time.
If the taxpayer takes 1 month or 1 quarter as 1 tax period, it shall declare and pay taxes within 15 days from the expiration date; 1 If the tax payment period is 1, 3, 5, 10 or 15, the tax shall be paid in advance within 5 days from the due date, and the tax shall be declared within 5 days from 1 the following month.
Taxpayers importing goods shall pay taxes within 15 days from the date when the customs issues the special payment letter for customs import value-added tax.
Baidu encyclopedia-small-scale taxpayer