(a) the collection of 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 65438+ 0% of the paid 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%.

(2) Tax standards for individual industrial and commercial households

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.

(3) The tax authorities that have approved the collection generally implement the regular quota method for individual industrial and commercial households, that is, the tax payable for one month is approved according to the region, lot, area and equipment. 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.

After obtaining a business license, individual industrial and commercial households shall go through tax registration according to law. Self-employed individuals shall, in accordance with the provisions of the tax authorities, correctly establish accounts and accurately account for them. Self-employed individuals with sound reconciliation vouchers and accurate accounting shall be collected by the tax authorities through audit; For self-employed individuals with small scale of production and operation and no ability to set up accounts, the tax authorities will impose a fixed amount on them regularly; Self-employed individuals with certain circumstances, the tax authorities have the right to verify their tax payable, the implementation of approved collection.

2. What rights do individual industrial and commercial households enjoy?

Within the scope of approval and registration according to law, individual industrial and commercial households enjoy the capacity for civil rights and capacity for civil conduct in their operations. The legitimate business activities of individual industrial and commercial households are protected by law, and individual industrial and commercial households enjoy ownership of their business assets and legitimate income. Individual industrial and commercial households can open an account in a bank, apply for a loan from the bank, have the right to apply for the exclusive right to use a trademark, have the right to sign a labor contract, have the right to hire a helper to take an apprentice, and also have the right to name and seal.

Individual industrial and commercial households engaged in production and business activities must abide by state laws, pay taxes according to regulations, and obey industrial and commercial administration. Individual industrial and commercial households engaged in illegal business operations must bear civil liability and other legal liabilities.

So the most important sleep for individual industrial and commercial households is business tax and value-added tax. Because he is an individual industrial and commercial household, he must engage in profit-making activities, so he needs to pay taxes on his profits. After this part of the tax is turned over to the state, if he generates other value-added tax, he still needs to pay value-added tax in this process. In China, the business tax is changed to value-added tax, and it is very likely that he will only pay value-added tax and not pay business tax in the future.

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