Individual industrial and commercial households are exempt from tax for the first time and less than 20 thousand yuan, which refers to enterprises or non-enterprise units; Taxes are VAT and business tax. For self-employed, the threshold provisions apply; The scope of the business tax threshold is as follows: the monthly turnover is 5000-202 10 yuan pays taxes on time; If the tax is paid per time, the turnover per time (day) is 300-500 yuan. The finance departments (bureaus) and tax bureaus of all provinces, autonomous regions and municipalities directly under the Central Government 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. Second, individual industrial and commercial households will also involve personal income tax, which is applicable to the income from production and operation of individual industrial and commercial households. If the audit collection, if it is a loss, you don't have to pay; If the levy is approved, it will be paid according to the quota approved by the tax authorities, which has nothing to do with the actual profit and loss (because there is no account, it will not reflect the actual profit and loss). Third, if the business tax does not reach the threshold, additional tax fees such as urban maintenance and construction tax and education surcharge will be reduced or exempted. 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. Fourth, if the business site is owned by itself, it will involve property tax and land use tax. If it is a lease, it will involve stamp duty. Fifth, the tax authorities generally implement the regular quota method for individual industrial and commercial households, which is to give you a month's tax payable according to the region, lot, area and equipment. Self-employed individuals are generally small-scale taxpayers of value-added tax, and the tax payment method is determined by tax: 1. Business tax 1 is levied on the audit of accounts, and 5% is paid according to the operating income; 2. Additional taxes (1) Urban construction tax is subject to business tax at 7%; (2) The education surcharge is paid at 3% of the business tax; (3) The local education surcharge is paid at 65438+ 0% of the paid business tax; (4) Pay individual income tax according to the operating income of individual industrial and commercial households, and implement an excessive progressive tax rate of 5%-35%. 2. The tax standard for individual industrial and commercial households is 1, and 3% value-added tax 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. Three, the tax authorities approved the collection of individual industrial and commercial households generally implement the regular quota method, that is, according to the area, location, area, equipment and other approved to give you a month's tax payable. If the invoiced amount is less than the quota, the tax shall be paid according to the quota; If the invoice amount exceeds the quota, tax shall be paid according to regulations. Those who fail to reach the VAT threshold (monthly sales of 5000-202 10 yuan, different provinces) may be exempted from VAT, urban construction tax and education surcharge.

Legal objectivity:

Measures for the calculation of individual income tax of individual industrial and commercial households Article 7 The taxable income shall be the total income of individual industrial and commercial households in each tax year after deducting costs, expenses, taxes, losses, other expenses and losses allowed to be made up in previous years. Measures for individual income tax calculation of individual industrial and commercial households Article 16 Individual industrial and commercial households shall separately account for production and business expenses and personal and family expenses in their production and business activities. For the expenses that are indistinguishable from personal and family life, 40% of them are related to production and operation, which are allowed to be deducted. Measures for Individual Income Tax of Individual Industrial and Commercial Households Article 17 Losses incurred by individual industrial and commercial households in the tax year are allowed to be carried forward to the following year to be made up by the income from production and operation in the following year, but the longest carrying-forward period shall not exceed five years.