1. Do self-employed agricultural products need to be taxed?
Self-cultivation is tax-free If you buy vegetables from other growers, you have to calculate and pay VAT.
Small-scale taxpayers declare quarterly. If the invoice does not include sales revenue and the quarterly amount does not exceed 90,000 yuan, the value-added tax can be exempted. If it reaches 90,000 yuan, they should pay VAT according to their total income.
Tax-free agricultural products 13% deduction is not needed, only ordinary invoices are needed. In the process of purchase, the taxable amount of non-duty-free agricultural products will be transferred to this link, and duty-free agricultural products are not actually taxed.
Two, individual industrial and commercial households tax standards:
(1) 4% value-added tax is paid for goods sold and 5% business tax is paid for services provided.
(two) at the same time, pay the urban construction tax and education surcharge according to the sum of the paid value-added tax and business tax.
(3) There is about 2% personal income tax.
(four) the monthly income of less than 5000 yuan, shall be exempted from value-added tax or business tax, urban construction tax and education surcharge.
(5) The tax authorities generally implement the regular quota method for individual industrial and commercial households, that is, the tax payable for one month is verified according to the region, lot, area and equipment.
Individual industrial and commercial households shall, in accordance with the provisions of the tax authorities, correctly establish accounts and accurately account for them. Individual industrial and commercial households with sound reconciliation vouchers and accurate accounting shall be subject to tax collection by the tax authorities; For individual industrial and commercial households with small scale of production and operation and no ability to establish account books, the tax authorities shall impose a fixed amount on them on a regular basis; 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.
3. Do self-produced and self-sold agricultural products need to pay personal income tax?
According to the Individual Income Tax Law of People's Republic of China (PRC) and the Regulations for the Implementation of the Individual Income Tax Law of the People's Republic of China, the individual tax generated by self-produced and self-sold agricultural products is not exempt. As a sole proprietorship, you should pay personal income tax, not corporate income tax.
Individuals selling agricultural products are self-produced and self-sold, and do not need to pay personal income tax; If you buy or sell, you have to pay personal income tax.
According to the Notice of Fujian Provincial Department of Finance and Fujian Provincial Local Taxation Bureau on Forwarding the Ministry of Finance and State Taxation Administration of The People's Republic of China on the Exemption of Individual Income Tax for Individuals Obtaining Agricultural Specialty Income in Pilot Areas of Rural Tax and Fee Reform:
After the tax on agricultural special products is suspended, no personal income tax will be levied on the income of agricultural special products obtained by self-employed individuals or individuals directly engaged in the operation of agricultural special products; Self-employed individuals engaged in the purchase and sale of special agricultural products shall pay personal income tax in accordance with the law on their income from operating special agricultural products.
The above is a detailed introduction about whether self-employed agricultural products need to be taxed. To sum up, I remind you that individuals who sell agricultural products do not need to pay personal income tax for the tax payment stipulated by the state; If you buy or sell, you have to pay personal income tax. If you have any legal questions, it is recommended to consult a professional lawyer.