Audit-collection
1. Pay 5% business tax according to operating income (business tax has entered history and will not be levied).
2. Additional taxes and fees
① Urban construction tax is paid at 7% of business tax;
(2) The education surcharge is paid at 3% of the business tax;
③ Local education surcharge is paid at 0% of the business tax of 65438+;
(4) Individual income tax shall be paid according to the operating income of individual industrial and commercial households, with an excessive progressive tax rate of 5%-35%.
What is the tax standard for individual industrial and commercial households?
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 than100000 yuan, it shall be exempted from value-added tax or business tax, and urban construction tax and education surcharge shall also be exempted.
The tax authorities that have approved the collection generally implement a regular quota method for individual industrial and commercial households, that is, according to the area, location, area, equipment and other quota collection. They will give you a month's tax payable. If the invoiced amount is less than the quota, the tax shall be paid according to the quota; If the invoice amount exceeds the quota, tax shall be paid according to regulations. Those who do not reach the threshold of value-added tax (monthly sales of 5000-99999 yuan, different provinces) may be exempted from value-added tax, urban construction tax and education surcharge.
The online tax declaration process of individual industrial and commercial households is as follows:
1. Go to the website of the tax bureau and enter the user name and password;
2. Select "declare and pay"-click "tax declaration" and "individual income tax detailed declaration" to declare, fill in the data according to the actual business, and click "submit and pay" to declare successfully. Individual industrial and commercial households can generally adopt the following three tax systems:
1, tax audit;
2. Regular quota collection;
3. Approved collections. For individual industrial and commercial households with small production and operation scale and no ability to establish accounts, the tax authorities usually impose quotas on them regularly; Individual industrial and commercial households have certain circumstances, and the tax authorities have the right to verify the tax payable and implement the verification and collection.
To sum up, enter the website of the tax bureau and enter the user name and password; Select "declare and pay"-click "tax declaration" and "individual income tax detailed declaration" to declare, fill in the data according to the actual business, and click "submit and pay" to declare successfully.
Legal basis: Article 15 of the Law of People's Republic of China (PRC) on the Administration of Tax Collection, enterprises, branches engaged in production and business operations established by enterprises in other places and places, individual industrial and commercial households and institutions engaged in production and business operations (hereinafter referred to as taxpayers engaged in production and business operations) shall, within 30 days from the date of obtaining the business license, apply to the tax authorities for tax registration with relevant documents. The tax authorities shall register the declaration on the day it is received and issue a tax registration certificate. The administrative department for industry and commerce shall regularly notify the tax authorities of the registration and issuance of business licenses. The scope and methods for taxpayers other than those specified in the first paragraph of this article to register tax and withholding agents to register tax withholding shall be stipulated by the State Council.