What tax do self-employed taxpayers pay?
Self-employed taxpayers and small-scale taxpayers need to pay the same types of taxes and fees, mainly including: value-added tax, urban construction tax, education surcharge, local education surcharge, stamp duty, personal income tax, personal income tax from personal production and operation, etc. If the enterprise has other businesses, it may also involve property tax, land use tax, etc.
Can the income of self-employed people be deducted?
Self-employed persons refer to the economic entities registered by natural persons in the register of tax authorities through engaging in sole proprietorship activities or earning income. For self-employed, input deduction is a kind of deduction method that can reduce the tax amount of the current period when filing tax returns. Input deduction includes tax input cumulative deduction, enterprise income tax reduction items and enterprise profit tax deduction.
In the input deduction, self-employed individuals can deduct relevant taxes according to laws and regulations. Different industries may have different deduction policies. Some industries can deduct input tax, while others can't. In addition, the government will also introduce some policy-based deduction measures, such as the policy-based deduction of central taxes and fees, which will be reduced or exempted in part or in whole according to the policy provisions and used as input deduction.