If individual industrial and commercial households are small-scale taxpayers, the quarterly sales of ordinary invoices do not exceed 300,000, and there is no need to pay VAT. The sales amount of special invoices plus ordinary invoices does not exceed 300,000, but the actual sales amount exceeds the limit of100,000, so individual tax and value-added tax must be paid in full.

Legal objectivity:

According to the Administrative Measures for Regular Quota Collection of Individual Industrial and Commercial Households in State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), the individual tax rate is as follows: (1) Audit 1, and the business tax is levied at 5% according to the operating income; 2) Urban construction tax surcharge (1), with business tax of 7%; (2) The education surcharge is paid at 3% of the business tax; (3) The local education surcharge is paid at 65438+ 0% of the paid business tax; (4) Pay individual income tax according to the operating income of individual industrial and commercial households, and implement an excessive progressive tax rate of 5%-35%. (2) The tax standard for individual industrial and commercial households is 1, and 3% value-added tax 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. (3) The tax authorities that have approved the collection generally implement the regular quota method for individual industrial and commercial households, that is, the tax payable for one month is approved according to the region, lot, area and equipment. 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 fail to reach the threshold of value-added tax (monthly sales of 5000-20000 yuan, different provinces) may be exempted from value-added tax, urban construction tax and education surcharge. The above is about the tax rate, so the tax rate should be applied according to the sales volume of goods sold and the turnover of consulting business.