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.
Legal basis: Article 37 of the Provisional Regulations on Value-added Tax in People's Republic of China (PRC) is only applicable to individuals. The scope of the VAT threshold is as follows:
(a) sales of goods, monthly sales of 5000 to 20000 yuan;
(two) sales of taxable services, the monthly sales of 5000 yuan to 20000 yuan;
(three) according to the time tax, each (daily) sales from 300 yuan to 500 yuan. The sales mentioned in the preceding paragraph refers to the sales of small-scale taxpayers mentioned in the first paragraph of Article 30 of these Rules. The finance departments (bureaus) of all provinces, autonomous regions and municipalities directly under the Central Government and State Taxation Administration of The People's Republic of China shall, within the prescribed scope, determine the applicable threshold in their respective regions according to the actual situation, and report to the Ministry of Finance and State Taxation Administration of The People's Republic of China for the record.
Measures for the Taxation of Individual Income Tax of Individual Industrial and Commercial Households Article 8 The income in monetary form and non-monetary form obtained by individual industrial and commercial households in production and operation and activities related to production and operation (hereinafter referred to as production and operation) shall be the total income. Including: income from selling goods, income from providing labor services, income from transferring property, interest income, rental income, income from accepting donations and other income. Other income mentioned in the preceding paragraph includes surplus income of individual industrial and commercial households, guaranteed deposit income overdue for more than one year, accounts payable that cannot be paid, accounts receivable that have been recovered after the treatment of bad debt losses, debt restructuring income, subsidy income, liquidated damages income, exchange gains, etc.