Self-employed individuals are generally small-scale taxpayers of value-added tax, and the tax payment method is determined by tax. The following is my personal income tax rate table for individual industrial and commercial households in 20 17. Welcome to read!

First, levy audit

1, and 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;

(3) The local education surcharge is paid at 2% of the 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%.

Two, individual industrial and commercial households tax standards

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.

Three, the tax authorities approved the collection of individual industrial and commercial households generally implement the 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 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 following is a detailed introduction to the 20 17 self-employed tax rate table.

20 17 self-employed tax rate table is as follows:

Income from production and operation of individual industrial and commercial households and income from contracted operation and lease operation of enterprises and institutions shall be deducted from the tax rate table (%).

Description:

1. The tax-included range in this table refers to the total income of each tax year, after deducting costs, expenses and losses.

2. Tax-included grades are applicable to the income from production and operation of individual industrial and commercial households and the income from contracted operation and lease operation of enterprises and institutions. The tax-free grade is applicable to the income from contracted operation and lease operation that others (units) pay taxes.

Four. Calculation of taxable income and taxable amount

Taxable income = total income in each tax year-costs, expenses and losses

Taxable amount = taxable income × applicable tax rate-quick deduction

The above tax calculation method is applicable to individual industrial and commercial households that have been audited and levied, but not to individual industrial and commercial households that have been verified and levied.

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