First, determine the tax items.
Self-employed individuals need to be clear about the tax they should pay before filling in the total tax amount. Generally speaking, the taxes and fees that self-employed individuals need to pay include value-added tax, income tax, business tax (if they have stopped collecting, they need not be considered) and other possible additional taxes and fees, such as urban maintenance and construction tax and education surcharge. The specific tax amount of these taxes will vary according to the operating income, cost, profit and other factors of individual families.
Second, calculate the tax amount.
1, VAT: calculated according to the sales income and sales tax rate of individual households.
2. Income tax: calculated according to the profit of individual family and income tax rate. You can get a profit by subtracting costs and expenses from sales revenue.
3. Business tax (if it has been stopped, it can be ignored): calculated according to the turnover of individual households and the business tax rate.
4. Additional taxes and fees: calculated according to the amount of value-added tax or business tax payable by self-employed individuals and the corresponding additional tax rate.
When calculating various taxes, the self-employed should ensure that the tax rate and calculation method used comply with the provisions of the tax authorities and avoid calculation errors or omissions and underreporting.
Third, the total amount of tax paid.
The total tax payment of self-employed individuals can be obtained by adding all the taxable amounts. This total reflects the total amount of taxes that the self-employed need to pay to the tax authorities in a certain period of time.
Fourth, matters needing attention
Self-employed people should also pay attention to the following points when filling in the total tax amount:
1, ensure that all taxable items have been included in the calculation scope, and avoid underreporting or omission.
2, carefully check the tax calculation process, to ensure accuracy.
3. In case of doubt or uncertainty, consult the tax authorities or seek the help of professional tax personnel in time.
To sum up:
Filling in the total tax amount of self-employed households involves multiple taxes, and the calculation process is complicated. In order to ensure the correct information, self-employed individuals need to be clear about their tax payment items, calculate various taxes according to the provisions of the tax authorities, and accumulate to get the final total tax payment. In the process of filling in, we should also pay attention to avoid omission and omission to ensure the accuracy of the calculation process.
Legal basis:
People's Republic of China (PRC) tax collection management law
Article 25 provides that:
Taxpayers must truthfully file tax returns in accordance with the time limit and content specified by laws and administrative regulations or determined by tax authorities in accordance with the provisions of laws and administrative regulations, and submit tax returns, financial and accounting statements and other tax payment materials required by tax authorities according to actual needs.
Individual Income Tax Law of the People's Republic of China
Article 6 provides that:
Calculation of taxable income:
(1) For the comprehensive income of individual residents, the taxable income shall be the income after deducting expenses of 60,000 yuan, special additional deductions and other deductions determined according to law.
(2) For the income from wages and salaries of non-resident individuals, the taxable income shall be the balance of monthly income after deducting expenses of 5,000 yuan; Income from labor remuneration, royalties and royalties shall be taxed.
(3) For operating income, the taxable income shall be the balance of the total income in each tax year after deducting costs, expenses and losses.
(four) if the income from property leasing does not exceed 4,000 yuan each time, the 800 yuan shall be deducted; If it exceeds 4,000 yuan, 20% of the expenses will be deducted, and the balance will be taxable income.
(5) For the income from property transfer, the taxable income shall be the balance after deducting the original value of the property and reasonable expenses from the income from property transfer.
(6) Interest, dividends, bonus income and contingent income shall be limited to the taxable income each time.