1. According to Article 50 of the Implementation Measures for the Pilot Reform of Business Tax to Value-added Tax in Annex I of the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Comprehensively Promoting the Pilot Reform of Business Tax to Value-added Tax (Caishui [2016] No.36), the scope of the value-added tax threshold is as follows:

(a) monthly sales of 5000-20000 yuan (inclusive) or more, pay taxes on time.

(two) each tax, for each (daily) sales of 300-500 yuan (including).

Two, the calculation method of individual income tax collection, tax payment = monthly taxable income × tax rate-quick deduction.

Income from remuneration for labor services is subject to quick deduction at the tax rate of% of taxable income (including tax income) for a series of months (RMB).

1, 200 does not exceed 20,000 yuan.

2, more than 20 thousand yuan to 50 thousand yuan is 302 thousand yuan.

3. The part exceeding 50,000 yuan is 407,000 yuan.

Extended data:

The scope of levying VAT instead of business tax is as follows:

1, collection range

The change from business tax to value-added tax mainly involves transportation and some modern service industries;

Transportation includes: land transportation, water transportation, air transportation and pipeline transportation.

Modern service industries include: R&D and technical services, information technology services, cultural and creative services, logistics auxiliary services, tangible movable property leasing services, and judicial expertise consulting services.

2. The business tax shall be changed to the value-added tax rate.

According to the actual tax burden of business tax in the pilot industries, the VAT rate of land transportation, water transportation, air transportation and other transportation industries is basically between 1 1%- 15%, and the modern service industries such as R&D and technical services, information technology, cultural creativity, logistics assistance and forensic consulting services are basically between 6%-/kloc-0.

In order to keep the overall tax burden of the pilot industries from increasing, two low tax rates, 1 1% and 6%, are selected for the pilot reform, which are applicable to the transportation industry and some modern service industries respectively.

3. The advertising agency industry belongs to the scope of changing business tax into value-added tax, and the tax rate is 6%.

Advertising service refers to the business activities that use books, newspapers, magazines, radio, television, movies, slides, street signs, posters, windows, neon lights, light boxes, the Internet and other forms to publicize and provide related services for customers' goods, business services, cultural and sports programs or announcements and statements.

Including advertising planning, design, production, release, broadcast, publicity and display.

Baidu Encyclopedia-VAT