1, individual industrial and commercial households engaged in distribution, processing or labor services shall pay value-added tax, and catering services shall pay value-added tax;

2. The tax rate paid by small-scale individual industrial and commercial households is 3%, and the preferential policies for industrial and commercial management in most cities will exempt individual industrial and commercial households with a monthly income of less than 20,000 yuan;

3 individual industrial and commercial households also have audit collection, which is verified and collected by the tax bureau according to the financial statements provided by individual industrial and commercial households. Individual industrial and commercial households have certain circumstances, and the tax authorities have the right to verify the tax payable and implement the verification and collection. Approved collection means that the tax bureau will set a tax standard for you according to your business situation and pay taxes according to this standard every month;

4. For individual industrial and commercial households with small production and operation scale and no ability to set up account books, the tax authorities usually levy fixed taxes on them regularly.

I. 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 also 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, and urban construction tax and education surcharge shall also be exempted;

5. The tax authorities generally implement a regular quota for individual industrial and commercial households, that is, give you a month's tax payable according to the area, lot, area and equipment.

II. The materials required for individual tax payment are as follows:

1, copy of business license or original and copy of other approved practice certificates;

2, individual industrial and commercial households with organization code certificate, provide the original and copy of organization code certificate;

3. The original and photocopy of the owner's ID card shall be pasted in the corresponding position of the tax registration form;

4. The original and photocopy of the registered address and the actual production and operation address to prove the title certificate and lease agreement. In a word, individual industrial and commercial households can pay taxes through audit collection and regular quota collection. Personal tax payment requires a copy of the business license or other original and copy of the approved practice certificate.

legal ground

Tax collection management law

Article 15 Branches, individual industrial and commercial households and institutions engaged in production and operation established by enterprises in other places and places engaged in production and operation (hereinafter referred to as taxpayers engaged in production and operation) shall, within 30 days from the date of obtaining business licenses, report to the tax authorities for tax registration with relevant documents. The tax authorities shall register the declaration on the day it is received and issue a tax registration certificate.

The administrative department for industry and commerce shall regularly notify the tax authorities of the registration and issuance of business licenses. The scope and methods for taxpayers other than those specified in the first paragraph of this article to register tax and withholding agents to register tax withholding shall be stipulated by the State Council.