General individual industrial and commercial households implement fixed tax, that is, pay taxes at a fixed amount every month, which is not linked to income. Starting from 20 12 1 month 1 day, the state will exempt individual industrial and commercial households from turnover tax (business tax, value-added tax, additional tax, etc.) with monthly sales of less than 20,000 yuan, but it is inevitable to pay a tax.
Within 30 days after the business license is approved, go to the local tax office for tax registration, fill out some forms, and wait for the tax Commissioner to approve your tax amount. The general Commissioner will visit the place of business and verify your income, rent contract, employees, business area and business projects as a reference for verification. If the monthly rent is 50 thousand yuan, you will never be approved tax-free.
Personal income tax is still payable, whether you are exempt from business-related taxes or not.
Question 2: Do self-employed people have to pay taxes when they open stores now? Individual industrial and commercial households whose monthly turnover is less than 20,000 yuan shall be exempted from value-added tax and business tax.
Industrial and commercial offices do not collect taxes, but the tax bureau does.
The industry and commerce said that you should let them produce evidence for trademark infringement, otherwise you will not accept punishment, and you can sue them in court. If you are not clear about the relevant laws, it is recommended to seek help from the local law firm.
Question 3: Don't self-employed people pay taxes? It depends,
Not for 30 thousand yuan,
For more than 30 thousand yuan,
More than 180 thousand a year to change the company.
Question 4: Do individual industrial and commercial households have to pay taxes? Individual industrial and commercial households need to pay taxes, and the tax rates are different according to different industries.
Tax threshold for individual industrial and commercial households in 20 17 years
Value-added tax for individual industrial and commercial households:
Sales of goods for the monthly sales of 2000-5000 yuan;
Monthly sales of taxable services1500-3,000 yuan;
The tax payable per time is the sales amount per time (day)150-200 yuan.
Business tax for individual industrial and commercial households:
(1) The threshold for paying taxes on schedule is the monthly turnover of 5,000 yuan.
(2) If the tax is paid by time, the turnover per time (day) 100 yuan.
Note: The scope of application of the business tax threshold is limited to individuals.
Individual income tax of individual industrial and commercial households
(1) Collection of individual industrial and commercial households with single levy rate:
Income tax payable = sales (or turnover) × levy rate
Individual industrial and commercial households single sign rate:
Franchise agricultural and sideline products (including grain, oil, meat, poultry and eggs, excluding fruits and aquatic products) is 0.5%;
Franchise in yellow sand, stones, bricks, and lime is 0.5%;
1% for tobacco, sugar and groceries;
1% for compound feed;
Franchise in fruits and aquatic products is 2%;
Franchise pot-stewed and cooked food is 2%;
3% for renting cabinets;
Franchise in flowers is 6%;
6% specialize in western food, western snacks and coffee;
The franchise bar is 8%;
Franchise taxi is 6%;
Franchise in automobile (tractor) freight industry is 6%;
Franchise in the water transport industry is 4%
Franchise loading and unloading, handling for 4%;
Undertaking construction, installation, repair, decoration and other engineering business is 2%;
Specializing in beauty and perm is 7%;
Franchise in electronic game machines is 12%;
8% of the commission income for individual brokers managed by intermediary institutions.
(2) individual industrial and commercial households (individual industrial and commercial households) with the syndrome rate:
Income tax payable = sales (or turnover) × levy rate-quick deduction
(3) individual industrial and commercial households net profit rate collection:
Income tax payable = sales (or turnover) × net profit rate × applicable tax rate-quick deduction
For individual industrial and commercial households specializing in meals and snacks, personal income tax is levied by means of approved net profit rate, which is 22% of turnover.
(4) Audit collection:
Payable income tax = taxable income × applicable tax rate-quick deduction
Individual industrial and commercial households that set up account books according to the requirements of the tax authorities, have clear accounts, complete cost data, income vouchers and expense vouchers, and have standardized accounting, and can correctly calculate the taxable income, can collect individual income tax according to the way of auditing accounts upon examination and approval by the competent tax authorities.
Question 5: What is the difference between self-employed individuals and companies in applying for and paying taxes? Self-employed individuals can apply for a business license in the industrial and commercial department as long as they have business premises and do not need registered capital, and the owners are fully responsible for the operation. Generally, self-employed individuals are taxed at a rate of several hundred yuan a month, and they have to pay if they have no income.
A company must have registered capital, with several shareholders investing. Small-scale companies are also taxed, and they can also apply for audit collection. That is what you said, if the income is confiscated, the tax should be checked every year.
If you are the only shareholder, it is one-person limited liability company, with a minimum registered capital of100000 yuan; If you set up a company in partnership with friends and family, you can choose an ordinary limited company with a minimum registered capital of 30,000 yuan.
Question 6: What is the monthly turnover of individual industrial and commercial households before they need to pay taxes? The tax that individual industrial and commercial households have to pay on the national tax side is value-added tax, but in order to benefit the people, the state has set a threshold, that is, the value-added tax will not be levied until the monthly turnover reaches a certain amount. The threshold in Wuhan is 30,000 yuan, which may be slightly different from place to place. Please consult the local tax bureau. The main tax for individual industrial and commercial households is value-added tax, which is levied by the national tax. There are also several taxes to be levied on the local tax. They are all based on the tax payable in the current month of the national tax and then multiplied by the tax rate. When the national tax is tax-free (below the threshold), the tax base of the local tax is zero, and it is naturally tax-free at the same time. However, some fees are collected by local tax authorities, but the amount should not be very large. According to what you said, 20 yuan used to be deducted. When your monthly turnover is less than 30,000 yuan, there should be no change.
Question 7: What taxes are involved in individual industrial and commercial households paying taxes? Self-employed individuals are generally small-scale taxpayers of value-added tax, and the tax payment method is determined by taxation:
First, the collection of audit
1, pay 5% business tax according to operating income.
2. Additional taxes and fees
(1) Urban construction tax is paid at 7% of the paid business tax;
(2) The education surcharge is paid at 3% of the business tax paid;
(3) Local education surcharge shall be paid at 1% of the business tax paid;
(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%.
Two, individual industrial and commercial households tax standards
1, 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 also a personal income tax of about 2%.
4. If the monthly income is less than 5,000 yuan, it is exempted from value-added tax or business tax, and urban construction tax and education surcharge are also exempted.
Three, the tax authorities approved the collection of individual industrial and commercial households generally implement a regular quota method, that is, according to the area, location, area, equipment and other approved to 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 invoiced amount exceeds the quota, the tax shall be paid in accordance with the regulations. If the value-added tax threshold is not reached (the monthly sales amount is 5000-20000 yuan, which varies from province to province), the value-added tax, urban construction tax and education surcharge can be exempted.
Question 8: What tax should individual industrial and commercial households report? A storage industrial and commercial household should report value-added tax or business tax and its additional tax. Self-employed individuals do not pay enterprise income tax, but they have to pay personal income tax, which is reported in the local tax. Value-added tax and business tax can be exempted when the threshold is more than 20 thousand yuan (monthly turnover), and other local taxes still have to be paid.
Question 9: What tax does the self-employed pay now? 20 1 1 year 12 yuan. The new national tax law stipulates that "if the average monthly sales are 20,000 or more (the tax rate is 3%), you have to pay value-added tax and income tax. If it is less than 20,000, you will not have to pay tax." Although some businesses have reached 20,000 sales, they don't make money, they can't afford to pay taxes, or they don't have enough life. Therefore, it's human effort to pay taxes.
Question 10: Do self-employed individuals need to pay a fixed tax? Do self-employed people need to pay a fixed tax?
This is approved by the tax. However, the general individual industrial and commercial households will be approved as fixed tax, because the self-employed are not legal enterprises (legal persons), but natural persons, and generally do not require sound and standardized accounting books. Therefore, the simple way of collecting taxes is fixed tax.
No invoice! Do I have to pay taxes every month?
Income that is not invoiced should also be taxed, and as long as it is an operating entity, it has the obligation to pay taxes. If you don't pay taxes for a long time, the tax will be forced to pay. Fixed tax is mandatory in itself and is not linked to income. Because the purpose of any business entity is to operate and make profits, as long as it operates, it involves turnover tax (value-added tax, business tax, etc.), and as long as it makes profits, it involves income tax (self-employed individuals pay personal income tax).
Do I have to pay taxes or local taxes?
The leasing industry belongs to the scope of camp reform (modern service industry-tangible movable property leasing service) and is subject to value-added tax at the national tax.
The state has preferential tax policies for self-employed. If the monthly sales amount is less than 20,000 yuan, turnover tax (value-added tax or business tax) and additional taxes (urban construction tax, education surcharge, etc.) will not be paid. But personal income tax still has to be paid, but there is not much money every month, about 100 yuan.
Supplementary question: the business license has just been processed!
After the business license is approved, you should go to the tax office for tax registration within 30 days, and you will be fined if you fail to register for more than 30 days. After tax registration, the tax Commissioner will give you the tax payment method (quota collection or audit collection) and tax rate.
The accounting firm said that there is no need to pay taxes if you don't invoice? Is that so?
This statement by the accounting firm is harmful to you. Once you are punished, it will be your loss, which is none of the business of the accounting firm!
Therefore, it cannot be handled completely (partially). If it is approved to be levied for auditing accounts, you will not pay taxes unless you make out an invoice. Sooner or later, the tax authorities will come to check on you, and you will still have to pay taxes every month. If it is approved as a fixed tax, it has nothing to do with income and invoicing, and there is no such problem.