Speaking of the issue of paying taxes, there are too many things that happen to celebrities who don’t pay taxes. Not only celebrities have to pay taxes, self-employed people also need to pay taxes. But for self-employed people, because they have no experience in paying taxes and don’t know much about tax payment, they don’t know what the standard is and how long it will take. Time to pay once. So let me tell you the tax standards for self-employed individuals? How often do self-employed individuals pay taxes?
Standards for self-employed individuals to pay taxes
1. Value-added tax:
According to the relevant provisions of the "Interim Regulations of the People's Republic of China on Value-Added Tax", Starting from January 1, 2009, the VAT collection rate for small-scale taxpayers is 3%.
VAT is calculated and paid based on the tax-exclusive sales volume at a levy rate of 3%. Tax-exclusive sales volume = tax-inclusive sales volume (1 + tax rate), and the value-added tax payable = tax-exclusive sales volume Amount 3%. Value-added tax is levied by the state tax.
2. Business tax:
According to the consulting business income, it is calculated and paid at a tax rate of 5%, which is levied by the local tax.
3. Urban maintenance and construction tax:
It is calculated and paid according to the value-added tax + business tax and the urban construction tax rate. Urban construction tax rate: 7% in cities, 5% in counties and towns, and 1% in cities, counties and towns. Taxed by local taxes.
4. Educational surcharge:
It is calculated and paid according to the value-added tax + business tax at a rate of 3%, and is levied by the local tax.
5. Personal income tax:
Based on the production and operating income of individual businesses, the balance after deducting costs, expenses and losses from the total income in each tax year, is taxable income. Progressive excess tax rates from five to 35 percent apply. Taxed by local taxes.
How often do self-employed individuals pay taxes?
If self-employed individuals fail to declare taxes on time, they may be classified as irregular households. So how often do self-employed individuals pay taxes?
Personal income tax is generally paid on a monthly basis and annually. According to relevant requirements, the monthly tax payment must be made within 7 days of the following month, and must be submitted to the tax authorities. Tax application form.
(1) For wages and salary income, taxes must be paid on a monthly basis. Taxpayers need to submit a tax application form after 7 days of the next month and pay taxes in accordance with the law; if they belong to industries specified by law, they can follow Pay annually or pay in advance in monthly installments.
(2) The funds obtained by individual merchants should be calculated and paid annually and paid in advance monthly. If you pay within 7 days of the next month, the tax paid for each month will be verified at the end of the year. If you pay too much, the excess will be refunded. Otherwise, the missing portion needs to be made up.
(3) If a public institution contracts or leases operations, taxes will be paid on a yearly basis. Taxpayers must pay taxes within 30 days after the end of the year and submit a tax application form; if it is obtained intermittently within a year For funds, tax will be prepaid within 7 days of the next month after each profit, and the tax will be calculated within three months after the year-end.
(4) For those obtained by operating abroad, a tax application form must be submitted within 10 days after the year-end and the corresponding taxes must be paid.