Second, individual industrial and commercial households can enjoy it when paying taxes in advance, and their annual taxable income is temporarily judged according to the situation at the end of the reporting period, and the annual settlement is calculated on an annual basis, with overpayment and underpayment. If individual industrial and commercial households obtain business income from more than two places, they need to combine the annual taxable income of individual industrial and commercial households when handling the annual summary tax return, recalculate the tax reduction and exemption, and refund more and make up less.
Three, individual industrial and commercial households in accordance with the following methods to calculate tax relief:
Tax relief = (taxable income of operating income not exceeding 2 million yuan-tax relief of other policies × taxable income of operating income not exceeding 2 million yuan ÷ taxable income of operating income) ×50%.
It shall come into force on June 1 day, 2023 and end on February 3 1 day, 2027.
Document basis: Articles 3 and 7 of Announcement of State Taxation Administration of The People's Republic of China on Further Implementing Preferential Policies for Supporting Individual Industrial and Commercial Households to Develop Individual Income Tax (Announcement No.3). State Taxation Administration of The People's Republic of China in 2023 12).
In addition, Announcement No.6 of 2023: From June 65438+1 October 1 day in 2023 to February 3 1 day in 2024, individual income tax will be levied by half on the part where the annual taxable income of individual industrial and commercial households does not exceed110,000 yuan on the basis of the current preferential policies.
Tax exemption = (tax payable by individual industrial and commercial households with taxable income not exceeding 654.38+RMB 00,000-tax exemption by other policies × tax payable by individual industrial and commercial households with taxable income not exceeding 654.38+RMB 00,000/operating income tax payable )× (654.38 +0-50%).
Fill in the column of "tax reduction and exemption" in the corresponding enterprise income tax return, and attach the "personal income tax reduction and exemption return".