Tax Refund Incentive Voucher (1 minute ago)
How do individual industrial and commercial households in various places check and pay?
Self-employed refers to a natural person or family engaged in industrial and commercial business activities within the scope permitted by law and approved by law. Self-employed persons who apply for self-employment shall be natural persons with working ability over 16 years old. When a family applies for self-employment, the individual who is the head of the family must have the ability to operate, and other family members may not necessarily have the ability to operate. Individual operators enjoy legal property rights, including the possession and use of all their legal property and all kinds of debts undertaken according to laws and contracts.
If the tax authorities agree to manage fixed accounts according to your business location, industry, scale and sales situation, and implement standard verification and collection, if it does not meet the requirements, check and collect. The specific procedures and methods for tax authorities to verify the tax payable shall be prescribed by the competent tax authorities.
First, how do we approve the collection of self-employed?
(1) There are two forms of individual income tax collection for self-employed individuals: audit collection and quota verification collection.
(2) If individual industrial and commercial households implement audit collection, the cost will be deducted from the total income of each tax year. The balance after expenses and losses is the taxable amount. Personal income tax is calculated and paid at 5% of the excess progressive tax rate.
(3) The wages of individual owners are not regarded as costs. After deducting expenses, the taxable amount and the taxable amount shall be calculated according to the taxable income of the industry. The formula is: annual taxable sales income × taxable income tax rate (determined by the tax bureau, different industries) × annual taxable amount × tax rate-monthly taxable amount quick deduction/12.
Two, individual operators approved by the collection of classification:
(1) Quota collection: mainly for individual operators, the income tax is directly approved.
(2) Collection of approved taxable income: mainly for general taxpayers, the income is calculated and paid according to the pre-approved taxable income according to the specific occurrence of total income or cost.
Three, self-employed approved monthly turnover classification:
(1) If the monthly turnover is less than 20,000 yuan, it will be 0% at the time of payment;
(2) If the monthly turnover is between 20,000 yuan and 50,000 yuan, the part above 20,000 yuan shall be paid at the individual income tax rate of 0.6% for self-employed households, and the part below 20,000 yuan shall not be taxed;
(3) If the monthly turnover is between 50,000 yuan and 6,543,800 yuan, the part exceeding 20,000 yuan shall be taxed at the personal income tax rate of 654.38+ 0%, and the other parts shall remain unchanged;
(4) If the monthly turnover exceeds 6.5438+10,000 yuan, the tax rate of the part exceeding 20,000 yuan will be levied according to the tax of 654.38+ 0.8%.
Four, how to apply for local self-employed approved collection method:
1. Submit relevant application materials (such as application form), main business scope, time, etc. To the local taxation bureau, it is different from place to place, and it is necessary to consult the relevant local handling personnel), and then the tax administrator will verify its personal business income tax;
2. Submit materials directly from the electronic tax department for review. After the approval, you can declare and pay taxes according to the approved tax rate. It is understood that at present, in many places, you can apply for approval of the collection, the annual turnover is less than 6.5438+0.2 million, and you can also enjoy the VAT exemption policy.
3. In the collection standard approved by the self-employed, it is indicated that the monthly turnover of the company is below 20,000 yuan, and there is no need to pay taxes.
Verb (abbreviation of verb) The latest policy of self-employed households in 2022:
1.In 2022, self-employed individuals will continue to enjoy the approved collection policy of the park, with a lower tax rate. Self-employed registered in Chongqing or Wuhan tax park. The individual income tax of a sole proprietorship enterprise enjoys examination, approval and collection. After approval, the tax rate is 0.6%- 1.2% (different industries have different tax rates). At present, ordinary taxpayers are exempt from value-added tax and additional tax. If it is a 3% special ticket, then the tax rate is 5. 18%.
2. If an individual does business in the name of an enterprise and needs to issue an invoice to the payer, then registering a self-employed person in the park can enjoy the approved collection policy, which can not only deal with the invoice problem of Party A's company, but also solve the embarrassment of going out on business and entering privately.